Impact of school management on legally adequate content of a budget plan: The evidence from Slovenia

Figures & data

Table 1. Total public expenditure for public education by levels of education in Slovenia.

Year	Total (% of GDP)	Total (in billion EUR)	Preschool education (in billion EUR)	Primary education (in billion EUR)	Secondary education (in billion EUR)	Tertiary education (in billion EUR)
2006	5.7	1.774	0.054	0.887	0.443	0.390
2007	5.1	1.783	0.157	0.807	0.401	0.418
2008	5.2	1.937	0.182	0.876	0.427	0.451
2009	5.7	2.013	0.201	0.886	0.442	0.483
2010	5.7	2.016	0.207	0.882	0.444	0.484
2011	5.7	2.053	0.231	0.884	0.438	0.496
2012	5.7	2.037	0.353	0.870	0.379	0.432
2013	5.5	1.971	0.350	0.844	0.372	0.404
2014	5.3	1.991	0.373	0.863	0.361	0.393
2015	4.9	1.907	0.330	0.829	0.367	0.379

Source: Statistical Office RS and authors' calculation.

Table 2. Legal adequacy of content of budget plans of primary schools.

Components in a content of budget plan	Frequency		Share in %
	yes	no	yes	no
Preliminary accounting statement – Revenue and expenditure statement	108	40	72.97	27.03
Preliminary accounting statement – Revenue and expenditure statement by the cash flow	95	53	64.19	35.81
Basic information about the school with a summary of objectives and strategies	131	17	88.51	11.49
Annual objectives	129	19	87.16	12.84
Legislative and other basis	123	25	83.11	16.89
Basic starting points for planning	129	19	87.16	12.84
Explanations of planned financial categories	125	23	84.46	15.54
All revenue and expenditure by sources	140	8	94.59	5.41
Investment and maintenance plan	140	8	94.59	5.41
Human resources plan	75	73	50.68	49.32
Training plan	63	85	42.57	57.43
Preliminary accounting statements include data for last, current and next year	110	38	74.32	25.68
Preliminary accounting statements, prepared according to economic classification of accounts	119	29	80.41	19.59

Source: Authors' survey and calculation.

Table 3. The attitude of management towards legally adequate content of budget plans.

		N	Arithmetic mean	Standard deviation	t	p
The attitude of management towards legally adequate content of budget plans	The legally inadequate content of the budget plan	120	3.78	1.104	−1.68	0.098
	The legally adequate content of the budget plan	28	4.07	0.766

Source: Authors' calculation.

Table 5. Kaiser-Meyer-Olkin (KMO) test of sampling adequacy for communication.

KMO and Bartlett's Test
Kaiser-Meyer-Olkin measure of sampling adequacy	0.906
Bartlett's sphericity test	chi-square	811.9
	p	0

Source: Authors' calculation.

Table 4. Communication between management and accountants.

Communication between management and accountants	N	Min	Max	Average Estimates	Standard deviation (SD)
Communication	146	1	5	4.38	0.772
Cooperation	146	1	5	4.40	0.747
Respect	146	1	5	4.51	0.790
Information flow	146	1	5	4.16	0.814
Peer support	146	1	5	4.22	0.867
Confidence	146	1	5	4.53	0.772

Source: Authors' calculation.

Table 6. Communication - communalities.

Communication	Initial values	Final values
Communication	1	0.824
Cooperation	1	0.874
Respect	1	0.756
Information flow	1	0.732
Peer support	1	0.744
Confidence	1	0.786

Source: Authors' calculation.

Table 7. Proportion of explained variance with one component.

Component		Initial values			Final values
		Total	Variance %	Cumulative %	Total	Variance %	Cumulative %
1		4.716	78.607	78.607	4.716	78.607	78.607
2		0.445	7.414	86.021
3		0.307	5.109	91.130
4		0.230	3.838	94.968
5		0.172	2.867	97.834
6		0.130	2.166	100

Source: Authors' calculation.

Table 8. Communication - components weights.

	Component
	1
Cooperation between accountant and management is:	0.935
Communication between accountant and management is:	0.908
Confidence between accountant and management is:	0.887
Respect between accountant and management is:	0.870
Peer support between accountant and management is:	0.862
The flow of information between accountant and management is:	0.856

Source: Authors' calculation.

Table 9. Communication between management and accountant according to the legal adequacy of the budget plan: T-test for independent samples.

	Number of mandatory components in budget plans	N	Arithmetic mean	Standard deviation	t	p
Communication between management and accountant	The legally inadequate content of the budget plan	118	4.322	0.72263	−1.576	0.117
	The legally adequate content of the budget plan	28	4.5536	0.58629

Source: Authors' calculation.

Table 10. Correlation between communication and content adequacy of a budget plan.

		Communication between management and accountant	Number of mandatory components in budget plans
Communication between management and accountant	Pearson's correlation coefficient	1	0.164(*)
	p		0.048
	N	146	146
Number of mandatory components in the budget plan	Pearson's correlation coefficient	0.164 (*)	1
	p	0.048
	N	146	146

*significance level at 0.05.

Source: Authors' calculation.