Digital Financial Governance and Social Accountability: Examining the Economic Dimensions of School Management Quality

Abstract

Digital financial governance and social accountability are increasingly important for strengthening transparency and managerial effectiveness in educational institutions. This study examines the relationships between digital financial governance, social accountability, and school management quality. A quantitative correlational design was used, drawing on questionnaire data from 127 teachers selected through proportionate random sampling from public junior secondary schools. Initial analysis showed positive correlations between school management quality and ICT utilization (r = 0.816, R2 = 0.665), community partnerships (r = 0.795, R2 = 0.632), and financial management transparency (r = 0.774, R2 = 0.599). The initial three-predictor regression model explained 78.1% of the variance in school management quality (R2 = 0.781, F = 146.295, p < 0.001). This study contributes an integrated framework connecting digital financial practices and stakeholder accountability with educational management. The findings encourage transparent financial reporting and participatory oversight, while further analysis is needed to validate the revised two-predictor model.