Budgeting in Maltese Church schools : an analysis

Abstract

Purpose: The main purpose of this study is to examine and evaluate the budgeting process implemented in Maltese church schools and identify any particular issues. Design: The objectives of this study were achieved through a qualitative study which was deemed to be the most appropriate approach. Seven semi-structured interviews were conducted with heads of church schools governed by different religious orders. The questions were based mainly on school budgeting planning, budget participation, budget controls and disclosure. Findings: Maltese church schools acknowledge the importance of a good budgetary process to allocate scarce resources efficiently and effectively. This is particularly essential to church schools as they depend mainly on parents' donations to finance all the school current and capital expenditure. Findings show that there is room for improvement regarding budget participation throughout the budget process. The results obtained from the analysis show an interesting distinction between church schools run by lay people and church schools run by religious people or established as a foundation, with regards to budget disclosure. Conclusions: Church schools understand the significance of implementing and maintaining a suitable budget to ensure a continuous improvement in the productivity of the school, especially in the educational aspect. However, there is still room for improvement in the budgetary process especially regarding budget participation and transparency. Value: This study is beneficial for Maltese church schools to enhance the efficiency and effectiveness of the budgetary process. It also gives a clearer insight of the budgetary system in Maltese church schools for the public interest.