Abstract: In most of the developing countries, principals have hardly any formal managerial and leadership training and most of them are appointed on the basis of their teaching record / experiences other than their leadership potentials. Induction and support are usually limited and principals have to adopt a pragmatic approach of leadership. This study focused on examining the effects of accounting management on the performance of secondary schools in Kenya: a case of Bomet central sub county in Bomet County. The objective were to examine staff competencies; budgetary, auditing and Government policy. This study was carried out within Bomet central sub county and targeted 210 Head teachers in 70 public secondary schools. The study found that the study found that the one of the most important consideration was the staff’s ability to manage their time well at a mean response of 4.65. Staff with good focus on the customer and are able to relate well with the public was also considered important at a mean rating of 4.41. Then the staff must have leadership abilities at a mean response of 4.26. The staff further must be able to communicate fluently and effectively at a mean response of 4.18. Another key aspect that was very important during staff recruitment was a good understanding of the organization at a mean score of 3.16. Then the staff had to be people with strategic thoughts at 3.07 mean response. Finally the staff had to be innovative and ability to work well in a team or with others at a mean response of 2.10 and 2.06 respectively. The study found that most of the respondents said that budgets are used to help coordinate the activities of the several parts of the organization at a mean 3.72. They are also used to coordinate the activities of the entire organization by integrating the plans and objectives of the various parts at a mean of 3.63. Further the study shows that they are used as a means of performance evaluation at a mean of 3.51. The findings also shows that the budgets are meant to overcome potential bottlenecks before they occur at a mean of 3.23, as a communication tool to all the levels of department at a mean of 2.54, to forecast the future at 2.31, as a functional coordination tool at 2.31 mean score, to control performance by calculations and investigations at 2.04. Due to the numerous challenges facing head teachers in financial management, it is necessary to further examine specifically the accounting challenges. Since the schools auditors are few and many schools are yet to submit their final accounts for auditing, it is necessary to find out the auditing challenges facing them in bomet central sub county in Bomet County.
Keywords: Accounting, Performance, Secondary Schools.
Title: Effects of Accounting Management on the Performance of Secondary Schools in Kenya: A Case of Bomet Central Sub- County Public Secondary Schools in Bomet County
Author: KIPKOECH KIRUI, DANIEL KAMAU, DR KEPHA OMBUI
International Journal of Management and Commerce Innovations
ISSN 2348-7585 (Online)
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