<![CDATA[The objective of this study was to investigate the relationship between the principals’ financial reporting competencies and effective performance of selected financial management roles in public secondary schools in Kajiado County, Kenya. The study was underpinned by Scientific Management Theory (SMT) and systems theory. The study adopted the quantitative methodology using correlational research design and qualitative methodology. Data from principals’ and bursars was collected through questionnaires and semi-structured interviews. The study used a multistage sampling technique to select a sample of 115 public secondary school principals, 111 school bursars and three school auditors. There was descriptive and inferential data analysis. Qualitative data that was collected from the school’s auditor’s interview schedule was analysed using deductive investigation. The study established a positive and statistically significant relationship between principals’ financial reporting competencies and their performance of selected financial management roles (r=0.885*; p<0.05)) at alpha 0.05 level. The study findings were that the majority of principals did not have the core financial reporting competencies to ensure reports are free from errors, report on budget implementation status, and generate standard financial reports. This study concludes that some principals were ineffective in performance of financial reporting. ]]>
Copyrights © 2025
