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Evaluating School Leadership in Material Resources Accountability in Zambian Secondary Schools

  • Oliver Kabaso
  • 4510-4522
  • Jul 12, 2025
  • Education

Evaluating School Leadership in Material Resources Accountability in Zambian Secondary Schools

Oliver Kabaso

The University of Zambia, School of Education, Department of Education Administration and Policy Studies

DOI: https://dx.doi.org/10.47772/IJRISS.2025.903SEDU0323

Received: 09 June 2025; Accepted: 12 June 2025; Published: 12 July 2025

ABSTRACT

This paper examined the material resource accountability of 46 public secondary school head teachers in Zambia’s CopperBelt province. From an initial quantitative investigation involving ninety-two respondents who were randomly selected, the paper established that the main school leader practices for tracking resource utilization include asset registers, store ledgers, and vouchers. School leaders showed high levels of monitoring and controlling the economic usage of resources at 86%. (88% for stationery, 91% for water, and 79% for electricity). School leaders demonstrated high levels of accountability (86%) by adhering to laid down policies and procedures. Nonetheless, there are weaknesses at the end-user level in departments and sections where there is inadequate documentation and inefficient use of resources. In addition, there are school manager failures to accurately document goods and materials received (15%) and uneconomic use of resources (stationery, water, and electricity) at 14%.

The paper recommends that the Ministry of Education should heighten and strengthen awareness and enhance monitoring of material resource utilization in schools, especially at end-user points.

Keywords: Material Resource, Accountability, Procurement, Utilisation, Management, allocation

BACKGROUND AND CONTEXT OF THE STUDY

Material resources are a critical input in the process of teaching and learning leading to the realization of educational goals and objectives. The effective use of appropriate materials, people, and money is critical to achieving desired educational goals. Hence, achieving quality education cannot be realized without material resources.

Tesfaye (2018) explains that the success of the teaching and learning process is practically dependent on how schools manage and account for material resources. In other words, school accountability in material resources facilitates success, while lack of or misusage of material resources leads to failure. Educational institutions which poorly handle material resources tend to be less successful in attaining educational objectives. One major educational challenge, Zambia faces in secondary schools is a lack of accountability for material resources due to a lack of clear school-level policy on material resources management and utilization.  According to Eshetu (2015) imprudent utilization of educational material resources is the major factor that affects the expansion of education while Habtemariam (2019) asserts that generally, school managers poorly manage and utilize material resources.

For schools to achieve intended objectives and goals, available material resources must be put to prudent use. Samwel (2016) emphasizes that resources are the only means through which organizational activities, production, service delivery, and satisfactory ends are attainable. These resources are the key ingredients in achieving organizational goals. Therefore, for schools, material resources are very critical in the delivery and attainment of organizational goals. School managers, therefore need material resources for effective management and attainment of goals through the teaching and learning process. Since educational resources are scarce and expensive, it is thus important to properly manage, utilize, and account for them (Harindintwari, 2022).

Statement of the problem

Material resource accountability is crucial in ensuring the delivery of quality education in Zambian secondary schools.  Despite significant efforts by government and non-governmental organisations to provide necessary materials and resources to secondary schools, there are still inadequacies when it comes to availability in the teaching and learning process. Inadequate and inefficient application of material resources affects the delivery of education and contributes to the provision of low-quality education in public secondary schools in Zambia.

Purpose of the Study

This paper examined some aspects of material resources accountability with inference on education delivery in secondary schools in Zambia aiming:

  1. To examine accountability practices in the acquisition and utilization of economic and material resources.
  2. To identify tools used for material resources accountability
  3. To determine levels of material resource accountability among school managers

Research Questions

The following were the research questions for the study.

  1. How do school managers acquire and utilize economic and material resources?
  2. What tools do school managers use to monitor and control economic and material resources?
  3. How accountable are school managers in the utilization of economic and material resources?

Null Hypothesis

The three null hypotheses formulated and tested at 0.05 level of significance were:

Ho1: There is no significant difference in the means score adherence responses of school managers and store officers to laid down standard accountability practices for documentation of acquired material resources.

Ho2: There is no significant difference between the means score adherence responses of school managers and store officers to standard tools used in monitoring and controlling material resource utilization.

Ho3: There is no significant difference between the means score adherence responses of school managers and store officers to monitoring and standard practices in economic use of material resource utilization

Material Resources Accountability in Education

Material resource accountability also refers to the responsibility and transparency in the acquisition and utilization of educational resources, such as Textbooks, Technology (e.g., computers, tablets), Furniture and equipment, Teaching aids and materials, Facilities, and infrastructure (e.g., classrooms, libraries) and financial resources (e.g., budgets, grants) (Usman, 2016). As such, accountability ensures these resources are effectively allocated to needy areas and are efficiently applied for the intended purpose (Wagithunu et. al, 2014). Nwosu and Ozioko (2020) claim that accountability must embrace proper storage, maintenance, regular monitoring, and transparent reporting of economic and material resources. Doing so promotes optimal resource tracing in utilization resulting in reduced waste and mismanagement. Ganon-Shilon et al (2021) and Ikhwan (2020) argue that economic and material resource accountability promotes improved learning outcomes as it improves student engagement, enhanced teacher productivity, increased community trust, better decision-making, and a more effective resource allocation in a more conducive learning environment. Further, Mulolwa (2022) explains that material resource accountability in Zambian secondary schools can lead to several outcomes such as improved resource management by addressing weaknesses in resource management which may lead to prudent allocation and alignment of resources with educational priorities to ensure adequate support for the teaching and learning process.

Mejía Acosta (2013) recommends that enhanced transparency and accountability in resource usage and management reduces the risk of mismanagement and corruption. Once this is achieved, identifying unused or underutilized resources can be redistributed for optimal use elsewhere. This increases resource availability and improves teacher morale leading to enhanced student learning and ultimately improved outcomes.  Additionally, Mazuba (2022) recommends that material resource accountability in Zambian secondary schools can also lead to evidence-based decision-making rather than based on assumptions. In this way, guiding resource allocation, and management and informing policy changes and reforms would lead to improved resource management and accountability in education. By examining economic and material resource accountability in Zambia, secondary schools can optimize resource use, enhance teaching and learning, and promote a culture of transparency and accountability (Hang’andu, 2022).

The Concept of Material Resource Accountability in Secondary Schools

Material resources in secondary schools are instructional materials such as writing materials, tables, chairs, boards, books, electricity, water, etc. Usman (2016) describes material resources as tangible resources that can easily be seen and observed in any educational institution, like classrooms, staff offices, vehicles, libraries, laboratories, and instructional facilities which directly or indirectly contribute to the achievement of educational goals and objectives. Opuwari (2024) explains that material resource accountability involves the process of monitoring, monitoring, coordinating, supervising, and executing the tasks associated with the flow of materials in an organization in an integrated fashion.

UNESCO (1994) amplifies that material resource management in schools is a specific activity of school administration for achieving positive educational goals. Accountability in material resource utilization is predicated on the potential advantages that follow from monitoring and controlling the flow and utilization of material resources from stores to needy areas. The overall process of control and monitoring thus embraces purchasing, stores, inventory control, planning, and utilization. Moreover, material resources accountability entails effectively managing available material resources in order to promote teaching and learning. The main aim of the school system is to attain set educational goals but this may not be achieved without proper utilization of and accountability for materials resources which are the critical ingredients.

Osuji and Iheanyichukwu (2021) contend that schools must acquire and utilize the right quality and quantity of material resources for effective and efficient delivery of the service.  To that effect, Abdulkareem and Fasasi (2013) propose key steps in material resource accountability that include planning, organizing, monitoring, and coordinating. This enshrines economic and material resource accountability as a basic requirement for all organisations since no organization can survive without it. Thus, the success or failure of any organization including schools depends on material resource accountability.

Material Resource Management Skills

The success of an organisation rests in the way it manages its resources. Economic and material resources management is the function, which aims at integrating the management of materials in an organisation’s operations. Its main objective is cost reduction and efficient handling of materials at all stages and in all sections of the organisation (Osuji and Iheanyichukwu, 2021). Rawlings (2021) defines material management as the mobilization of material resources for the attainment of predetermined goals of an institution or a coordinated function responsible for management skills involving planning, organizing, controlling, and coordinating.

Planning skills are central to improvement in educational outcomes by developing strategies, tasks, and schedules to ensure that stated objectives are achieved. Wanda (2013) clarifies that planning skills equip school managers and teachers to think ahead and accomplish educational goals. Thus, economic and material resource management in schools should start with planning for such resources. Every secondary school, therefore, needs particular basic materials for its operations as stipulated by the government. These facilities must be adequately planned for and readily available.

According to Rawlings (2021), the following guides are for organizing new and existing economic and material resources: review the occupational objectives and goals of the program; list and arrange the teaching and learning activities that are meant to take place; examine the equipment and materials necessary for the projected learning activities; determine and arrange the approximate boundaries of each material desired for the learning activities among others. Nkwachukwu (2019) brings in the teacher as one who decides which element among those within the chosen system will be the most relevant, most meaningful, and most useful materials for the specific students who should work and gain experiences using the materials. All this is in order to facilitate progress in classroom instruction and thus the course of study has to be organized as well.

Monitoring is one other management process critical to accountability. This involves systematic observatory actions and taking remedial actions when needed to prevent unsatisfactory results. This function ensures compliance with guidelines for the distribution and actual usage of material resources and their effective use in educational institutions. The movement and utilization of materials from stores to departments and sections like workshops or laboratories should be monitored to avoid loss or misuse of materials. This is because as, Rawlings (2021) reports, materials suffer pilferage at the hands of other staff, teachers, and students at user points. This is because, at these points, there is no monitoring and the assumption is that materials are prudently applied. As can be seen, these are leaky points, where efficient management especially in fuller utilization of economic and material resources for intended purposes is not assured. Osuji and Iheanyichukwu (2021) documented that mismanagement and misappropriation of available material resources in educational institutions aggravate the situation of inadequacy. Ineffective monitoring of resource utilization at user-end points remains the weakest point of material resource accountability.  In order to cure this scourge, effective supervision and accountability measures must be introduced in order to control and monitor the use of materials resources.

Coordination as a management function in accountability integrates the activities of people in the use of facilities and materials and handling of the assets of the organization in order to accomplish a unified approach to pre-determined goals and objectives. Nkwachukwu (2019) terms coordinating a management task where plans and organization are kept under continuous surveillance so that operating efficiency is monitored and difficulties are foreseen. Thus, effective coordination ensures the smooth running of an organization. Effective coordination of material resources for teaching and learning in a secondary school will create an enabling environment where all material resources are put at the service of students in the acquisition of relevant knowledge and skills. Rawlings (2021) further elaborated that when tools and equipment are effectively coordinated, the result will be the provision of quality education that results in economically productive graduates.

RESEARCH METHODOLOGY AND DESIGN

The forerunner study to this paper, adopted a survey research design suitable for gathering information on practices employed in economic and material resources use in secondary schools in Zambia. The study comprised forty-six school managers and forty-six store officers. The data obtained were analyzed using t-tests and the variances were used to calculate the alpha coefficient of the instrument variables. The means score was used to answer the research questions. In calculating the means score, response categories were assigned numerical values of 5-1 from strongly agree to strongly disagree. The means score response category was measured at 3. The lower limit was 2.50 and the upper limit was 3.50. Thus, any variable with a means score of 3.50 and above was considered to have agreed while any means score below 3.50 was considered to have disagreed. This is because the means score value of 3.50 is the true lower limit of agreeing in the response continuum. Hypotheses analysis used t-tests at a significance of 0.05 and 40 degrees of freedom. The null hypothesis was rejected for variables with calculated t-values greater than the table value and accepted for calculated t-values less than t-table values.

RESULTS

Table 1: Means score adherence responses of school managers and store officers to planning and following laid down standard procedures.

S/N Planning for economic and material resources X Remarks
1 Acquisition of economic and materials resources through Government supplies/donations 4.48 Agree
2 Acquisition of  economic and materials through stakeholder donations 3.37 Agree
3 Acquisition of  economic and materials resources through purchases based on the annual budget plan schedule 4.45 Agree
4 Timely procurement of requisite economic and material resources 4.31 Agree
5 Involvement of staff in the planning process for economic and material resource purchase 4.38 Agree
6 Adherence to laid down procedures in the procurement of teaching and learning materials 4.21 Agree
7 Monitor of use of economic and material resource utilization departments 2.36 Agree
8 Checking for economic and material resource wastage and abuse. 4.21 Agree
9 Controlling the issuance and utilization of economic and  material resources 4.26 Agree
10 Countersigning store’s requisition book for authorization of the issuance of material resources from the storeroom 4.02 Agree
11 Checking for defects, quantity, and quality of goods received before entering into the stock book 4.33 Agree
12 Issuance of goods received vouchers for items received 4.00 Agree
13 Accounting for the release of any goods from stores to any staff by ensuring signing in the requisition book. 4.36 Agree
14 Display of material identification (Bin cards and labels) and material codification 4.36 Agree
15 Operating within the budget. 4.19 Agree

The findings indicate strong agreement for scores of 4.33 and above on acquisition of economic and materials resources through Government supplies/donations, acquisition of economic and materials resources through purchases based on annual budget plan schedule, involvement of staff in the planning process for economic and material resource purchase, checking for defects, quantity, and quality of goods received before entering into the stock book, accounting for release of any goods from stores to any staff, display of material identification (Bin cards and labels) and material codification.

Some good practices are in place for timely procurement of requisite economic and material resources, adherence to laid down procedures in the procurement of teaching and learning materials, checking for economic and material resource wastage and abuse, controlling issuance and utilization of economic and material resources, and operating within the budget. However, some areas need improvement. These include the acquisition of economic and materials through stakeholder donations, monitoring of the use of economic and material resource utilization departments, countersigning of the store’s requisition book for authorization of the issuance of material resources from the store room, and issuance of goods received vouchers for items received.

Notwithstanding, these results suggest that the schools have strong practices in place for planning and acquiring material resources. Nevertheless, schools can encourage more stakeholder donations, monitor resource utilization in departments, streamline store requisition and authorization processes, and strengthen record keeping at issuance of goods received points.

Table 2: Means score adherence responses of school managers and store officers on organisational tools used in economic and material resource accountability.

S/N Organization for economic and material resources accountability X Remarks
1 Allocating financial resources according to the budget. 4.33 Agree
2 Ensure that material resources are allocated according to departmental requests. 4.33 Agree
3 Ensuring all funds are accounted for and utilized as stipulated in the budget. 4.33 Agree
4 Checking income and expenditure against the approved budget. 4.43 Agree
5 Involving stakeholders as oversight in the allocation and use of resources. 4.24 Agree
6 Monitoring resource receipt, storage, release, issuance, and usage. 4.24 Agree
7 Frequent budgetary reviews for control of the issuance of warrants, commitments, expenditures, and revenues 4.21 Agree
8 Frequently Carry out inventory stock-taking once a month 4.33 Agree
9 Storing materials in a lockable cabinet 4.07 Agree
10 Seeking approval from a supervisor before issuing limited stock from the store room 4.38 Agree
11 Cross-checking for the return of borrowed materials 4.26 Agree
12 Use of inventory control system 4.19 Agree
13 Preparing monthly inventory reports 4.38 Agree
14 Reconciling stock book with physical quantities 4.26 Agree
15 Ensuring goods received are matched with the actual invoices from the supplier 4.31 Agree
16 Inspecting goods and supplies specifications given vis-à-vis purchase orders etc. 4.21 Agree
17 Maintaining a database of stocks and piles reports on any shortages, losses, obsolete items, and expired stocks. 4.31 Agree
18 Requesting restocking when stock levels are low 4.88 Agree
19 Keeping accurate inventory of materials in stock. 4.31 Agree
20 Monitoring against pilferage and vandalism. 4.31 Agree

All the twenty variables indicate strong agreement with scores of 4.33 and above. Accountable management of economic and material resources is on the allocation of financial resources according to the budget, accounting for and utilizing funds as stipulated in the budget, checking income and expenditure against the approved budget, seeking approval from the supervisor before issuing limited stock from the store room, preparing monthly inventory reports, requesting for restocking when stock levels are low. Moreover, good practices are in place for material resources accountability including the involvement of stakeholders as oversight in allocation and use of resources, monitoring resource receipt, storage, release, issuance, and usage, frequent inventory management like stock-taking, cross-checking for return of borrowed materials, use of inventory control system,  reconciling stock book with physical quantities, ensuring goods received match actual invoices from suppliers, inspecting goods and supplies specifications, maintenance of a database of stocks and piles reports, keeping accurate inventory of materials in stock and monitoring against pilferage and vandalism.

Table 3: Means scores for adherence responses of school managers and store officers to monitoring and control variables.

S/N Economic usage of some material resource X Remarks
1 Use back-to-back printing 4.19 Agree
2 Control allocation of stationary to the department 4.38 Agree
3 Promoting the use of e-mail or electronic communication to departments (soft copy). 4.07 Agree
4 Teaching pupils rationally to use  water in the toilet 4.33 Agree
5 Switching over to LED or CFLs compact florescent light in school 4.21 Agree
6 Keeping all windows, light bulbs, and light fittings clean to maintain optimum lighting performance 4.24 Agree
7 Maintaining only lighting that is essential for safety, security, or other specific purposes in areas that are infrequently occupied 4.21 Agree
8 Ensuring maximized daylight usage 4.48 Agree
9 Irrigating plants in the morning or in the evening to avoid rapid evaporation under the mid-day scorching sun 4.21 Agree
10 Arranging for prompt repair to any dripping tap or leaking water main found 4.43 Agree
11 Avoid flushing the toilet unnecessarily 4.28 Agree
12 Reminding the last one to leave the classroom/office to switch off all electrical appliances 4.36 Agree
13 Monitoring usage of electricity, water, and stationery 4.33 Agree
14 Conducting routine checks to ensure unnecessary lighting/air-conditioners, and communal facilities (e.g., photocopiers) are switched off outside school/office hours 4.33 Agree

The scores on the evaluation of school leaders’ practices regarding the economic use of material resources range from 4.07 to 4.48, with higher scores indicating stronger agreement or better practices.  The strong agreement covers controlling the allocation of stationery to departments, maximizing usage of daylight, prompt repair to any dripping tap or leaking water, reminding the last one to leave the classroom/office to switch off all electrical appliances, monitoring usage of electricity, water, and stationery, conducting routine checks to ensure unnecessary lighting/air-conditioners and switching off communal facilities outside school/office hours.

This is attained through good practices that are in place like using back-to-back printing, promoting the use of e-mail or electronic communication, teaching pupils to rationally use water in the toilet, schools switching over to LED or CFLs compact fluorescent light, keeping windows, light bulbs, and light fittings clean, maintaining only essential lighting in infrequently occupied areas, irrigating plants efficiently and avoiding unnecessary flushing of toilets.

Table 4: Shows T-test analysis for hypothesis 1.

S/N Planning and practices N1 = 27 –      -2 X1 S1 N2 = 15 –     -2 X2 S2 School Manager Store Officer t-cal t-tab Remark
1 Acquisition of materials through Government supplies/donations 4.25 0.26 4.33 0.24 1.19 2.02 Not Significant
2 Acquisition of materials through stakeholders’ donations 4.19 0.85 4.13 0.12 0.30 2.02 Not Significant
3 Acquisition of materials through purchases based on the annual budget 4.52 0.26 4.40 0.26 0.73 20.2 Not Significant
4 Timely procurement of materials 4.41 0.25 4.27 0.21 0.92 2.02 Not Significant
5 Involvement of staff in planning for material resource purchases 4.52 0.26 4.27 0.21 1.64 2.02 Not Significant
6 Failure to follow laid down procedures in the procurement processes. 4.52 0.26 4.47 0.41 0.26 2.02 Not Significant
7 Frequently checks material resource utilization 4.48 0.26 4.40 0.40 0.42 2.02 Not Significant
8 Prevention of materials wastage and abuse. 4.26 0.43 4.33 0.24 -0.39 2.02 Not Significant
9 Control of availability and utilization of materials. 4.30 0.29 4.33 0.24 -0.18 2.02 Not Significant
10 Countersigning of store’s requisition book for authorization of the issuance of materials. 4.19 0.55 4.00 0.14 1.10 2.02 Not Significant
12 Checking stock for defects, quantity, and quality upon receipt before entering into the stock book 4.41 0.33 4.33 0.24 0.48 2.02 Not Significant
13 Issuing of goods received vouchers for items received 4.19 0.29 3.60 1.11 2.03 2.02 Not Significant
14 Ensuring officers sign for any goods collected from stores 4.48 0.26 4.27 0.35 1.16 2.02 Not Significant
15 Displaying material identification (Bin cards and labels) and ensuring material codification 4.52 0.26 4.33 0.38 1.02 2.02 Not Significant
Overall 4.38 0.32 4.26 0.36 0.63 2.02 NS

Overall, the findings suggest that both school managers and store officers have similar perceptions and practices regarding material resource management, with some minor variations. The differences are not statistically significant. This indicates consistency in perceptions and practice.

Table 5: Shows T-test analysis for hypothesis 2.

S/N Organisational tool N1 = 27 –      -2 X1 S1 N2 = 15  –     -2 X2 S2 School Manager Store Officer t-cal t-tab Remark
1 Allocating financial resources according to the budget. 4.41 0.25 4.27 0.21 0.92 2.02 Not Significant
2 Ensure that material resources are allocated according to departmental requests. 4.44 0.26 4.20 0.17 1.66 2.02 Not Significant
3 Ensuring all funds are accounted for and utilized as stipulated in the budget. 4.48 0.26 4.27 0.21 1.37 2.02 Not Significant
4 Checking income and expenditure against the approved budget. 4.41 0.25 4.47 0.41 -0.37 2.02 Not Significant
5 Involving stakeholders as oversight in the allocation and use of resources. 4.52 0.26 4.47 0.27 0.30 2.02 Not Significant
6 Monitoring resource receipt, storage, release, issuance, and usage. 4.30 0.22 4.13 0.55 0.90 2.02 Not Significant
7 Frequent budgetary reviews for control of the issuance of warrants, commitments, expenditures, and revenues 4.19 0.39 4.27 0.50 -0.37 2.02 Not Significant
8 Frequently Carry out inventory stock-taking once a month 4.52 0.26 4.33 0.24 1.19 2.02 Not Significant
9 Storing materials in a lockable cabinet 4.30 0.37 3.73 1.07 -1.47 2.02 Not Significant
10 Seeking approval from a supervisor before issuing limited stock from the store room 4.37 0.32 4.47 0.27 -0.58 2.02 Not Significant
11 Cross-checking for the return of borrowed materials 4.33 0.46 4.20 0.31 0.67 2.02 Not Significant
12 Use of inventory control system 4.37 0.55 4.20 0.31 0.8 2.02 Not Significant
13 Preparing monthly inventory reports 4.48 0.34 4.33 0.24 0.89 2.02 Not Significant
14 Reconciling stock book with physical quantities 4.33 0.23 4.20 0.17 0.92 2.02 Not Significant
15 Ensuring goods received are matched with the actual invoices from the supplier. 4.41 0.25 4.13 0.27 1.70 2.02 Not Significant
16 Inspecting goods and supplies  specifications given vis-à-vis purchase orders etc. 4.07 1.07 4.13 0.98 -0.57 2.02 Not Significant
17 Maintaining a database of stocks and piles reports on any shortages, losses, obsolete items, and expired stocks. 4.41 0.33 4.13 0.27 1.63 2.02 Not Significant
18 Requesting restocking when stock levels are low 4.33 0.31 4.13 0.41 1.02 2.02 Not Significant
19 Keeping accurate inventory of materials in stock. 4.41 0.25 4.27 0.21 0.92 2.02 Not Significant
20 Monitoring against pilferage and vandalism. 4.48 0.26 4.20 0.17 1.93 2.02 Not Significant

The findings regarding organizational tools for resource management show scores ranging from 3.73 to 4.52 with some minor variations where higher scores indicate stronger agreement or better practices. The differences are mostly not statistically significant. However, some areas, such as storing materials securely and monitoring against pilferage and vandalism, may require attention to improve practices.

Table 6:  Shows T-test analysis for hypothesis 3.

S/N Economic material resource usage N1 = 27–      -2 X1 S1 N2 = 15–     -2 X2 S2 School Manager Store Officer t-cal t-tab Remark
1 Use back-to-back printing 4.37 0.55 4.2 0.31 0.8 2.02 Not Significant
2 Control allocation of stationary to the department 4.33 0.46 4.2 0.31 0.67 2.02 Not Significant
3 Promoting the use of e-mail or electronic communication to departments (soft copy). 4.37 0.32 4.47 0.27 -0.58 2.02 Not Significant
4 Teaching pupils rationally to use  water in the toilet 4.3 0.37 3.73 1.07 -1.47 2.02 Not Significant
5 Switching over to LED or CFLs compact florescent light in school 4.52 0.26 4.33 0.24 1.19 2.02 Not Significant
6 Keeping all windows, light bulbs, and light fittings clean to maintain optimum lighting performance 4.3 0.22 4.13 0.41 0.9 2.02 Not Significant
7 Maintaining only lighting that is essential for safety, security, or other specific purposes in areas that are infrequently occupied 4.41 0.25 4.33 0.24 0.5 2.02 Not Significant
8 Ensuring maximized daylight usage 4.3 0.22 4.13 0.55 0.9 2.02 Not Significant
9 Irrigating plants in the morning or in the evening to avoid rapid evaporation under the mid-day scorching sun 4.52 0.26 4.47 0.27 0.3 2.02 Not Significant
10 Arranging for prompt repair to any dripping tap or leaking water main found 4.41 0.25 4.47 0.41 -0.37 2.02 Not Significant
11 Avoid flushing the toilet unnecessarily 4.44 0.26 4.27 0.21 1.11 2.02 Not Significant
12 Reminding the last one to leave the classroom/office to switch off all electrical appliances 4.48 0.26 4.27 0.21 1.37 2.02 Not Significant
13 Monitoring usage of electricity, water, and stationery 4.44 0.26 4.2 0.17 1.66 2.02 Not Significant
14 Conducting routine checks to ensure unnecessary lighting/air-conditioners, and communal facilities (e.g., photocopiers) are switched off outside school/office hours 4.41 0.25 4.27 0.21 0.92 2.02 Not Significant

The findings regarding economic material resource usage show scores ranging from 3.73 to 4.52, with higher scores indicating stronger agreement or better practices. There are minor differences, mostly not statistically significant. However, some areas, such as teaching pupils to conserve water, may require attention to improve practices.

DISCUSSION OF FINDINGS

This paper has brought to light three major outcomes in material resource accountability in Zambian secondary schools. It has been revealed that material resources are sourced mainly through Government and stakeholders’ donations amounting to 67% while direct school purchases amount to 33%.  Further, 85% of school managers scrupulously account for material resources received through the use of bin cards, stores ledger, goods received vouchers, stores requisition, and goods issue vouchers.

As seen, the majority of material resources (67%) are sourced through external donations. This means that schools are largely dependent on Government and stakeholders’ support for the input of material resources. Largely, schools have limited financial autonomy as they can only contribute 33% of resources through their purchases.

The high percentage (85%) of school managers accounting for resources through established procedures indicates strong accountability and transparency in resource management. This effective use of resources points to a reduced risk of mismanagement or misappropriation. Moreover, accurate tracking and monitoring of resources enables informed decision-making whereas compliance with established policies and procedures promotes a culture of accountability.

It seems that there is some reliance on donations from stakeholders. This may create uncertainty and unpredictability in resource availability and thus potentially impact long-term planning and sustainability. As such schools may need to diversify their resource sourcing strategies in order to reduce dependence on external donations. Overall, there are both strengths seen in accountability and transparency but also weaknesses exhibited through dependence on external donations in the management of material resources.

Proper and accurate documentation is critical for tracking movement and usage of materials resources. This should entail accurate documentation for tracking and monitoring resource movement and usage. In such situations there is assured prevention of loss, theft, or misappropriation of resources (Osuji and Iheanyichukwu, 2021). Clearly, this ensures resources are used efficiently and effectively for supporting informed decision-making and resource allocation. Besides, proper documentation practices enhance resource management and utilization through clear accountability and transparency. Better tracking of resource usage is helpful in the making of informed planning and budgeting for resource acquisition just as much in effective and efficient utilization of resources. Finally, it enables better resource allocation that results in enhanced teaching and learning experiences, and improved learning outcomes that are all key to ensuring effective and efficient utilization of resources for the delivery of quality education.

This paper augments the critical role of school managers in ensuring that resources are used efficiently and transparently to improve education delivery. This can only be achieved through proper record-keeping, regular audits, and adherence to management guidelines. 85% of school managers adhere to clear guidelines for record-keeping, auditing, and management procurement procedures and practices of the Procurement Act of 2020 and the Financial Management Act of 2018. This is only possible where particular individuals are assigned specific responsibilities for record-keeping, auditing, and management. There is also the implementation of a record-keeping systems either digital or manual such as databases or filing systems. To supplement, regular audits both internal and external must be regularly conducted to ensure compliance with guidelines and policies. Moreover, leaders must continuously monitor and evaluate record-keeping, auditing, and management practices. Altogether, these foster a culture of transparency and accountability among staff and stakeholders.

Notwithstanding, a 15% non-compliance level has been highlighted. This is a notable percentage of instances where guidelines or procedures are not being followed. It indicates a critical issue that requires urgent attention for urgent of addressing this non-compliance to prevent further problems. This is because non-compliance has severe consequences on accountability as it erodes trust, undermines transparency, compromises responsible resource management, and jeopardizes effective governance. In order to effectively address non-compliance, it is essential to identify root causes like lack of finance knowledge and skills that can be addressed through appropriate training. Further, strategies to monitor progress and enforce compliance must be developed that will strengthen accountability measures and oversight. In this way, the school can foster a culture of transparency and responsibility for restoration of accountability that ensures responsible resource management, and maintenance of trust among stakeholders.

This paper has shown high accountability levels regarding the economic usage of resources like stationary at 88%, water at 91%, and electricity at 79%. In essence, the majority of schools in the study are using resources efficiently and effectively, with a high percentage of resources being used economically. It also shows that there is generally a strong culture of accountability in the schools, with school leaders and managers prioritizing responsible resource management. In such situations, schools are likely to experience cost savings and reduced waste, as resources are being used efficiently. The impact of high accountability levels is improved learning outcomes, as resources are being used effectively to support teaching and learning.

However, there is still room for improvement because of the average 14% inefficient use of resources. In particular, improvement must be made in the use of electricity, where 21% is not economic. Management of facilities and other economic resources in secondary schools must involve steady adherence to practices and systems which when followed will ensure efficient utilization of available resources. This can be achieved through effective budgeting, monitoring, control, transparent procurement processes, and inventory management. Through accurate inventory of materials and equipment, there is a tracking system that can reveal efficient usage or loss.  Distribution of resources must be based on regular needs assessments conducted at the departmental level to determine quantity and quality. For procurement, schools have in place procurement committees that create plans specifying quantities and quality of items needed in the school.

At this point, indications are that the schools are managing resources effectively and efficiently, with a strong culture of accountability.

The survey has shown the involvement of stakeholders in school management committees that make decisions. When stakeholders like community representatives are actively engaged, transparency is boosted and accountability heightened.  Material resource accountability is central to effective education provision in Zambian secondary schools. It is concerned with the integrated approach to planning, organizing, and monitoring the flow of materials as demanded, from purchase to internal operations to the point of service through distribution to the consumers and economic resource usage. It also involves tracking and managing the allocation and usage of resources such as textbooks, laboratory equipment, computers, and other educational materials. This ensures that resources are used appropriately, prevent loss or theft, and optimize their utilization to support students’ education. Typically, schools implement systems and procedures for inventory management, record-keeping, and periodic audits to maintain accountability. School managers also strive to maintain accurate records, follow established protocols, and ensure transparency in resource management. However, some areas require ongoing improvement.

CONCLUSION

This paper has revealed, contrary to the generally held presumptions, a commendable level of accountability by school leaders or managers in the management of material resources in Zambian secondary schools. Schools operate within clear policies and procedures where managers have shown high adherence levels. However, the findings also highlight areas for improvement, particularly at the end-user level, where inadequate documentation and inefficient use of resources persist. To optimize resource utilization, schools must strengthen monitoring and control mechanisms, particularly in departments and sections, to ensure accurate documentation and economic usage of resources. By addressing these weaknesses, schools can further enhance accountability and ensure the effective management of material resources, ultimately supporting improved educational outcomes. Accountability ensures that resources are allocated efficiently for maximizing impact. Moreover, accountability promotes transparency and reduces loss and so resources reach intended beneficiaries. This also fosters community trust and wins support and partnerships. Thus, by prioritizing material resource accountability, Zambian secondary schools can ensure effective education delivery, improved learning outcomes, and promotion of a conducive learning environment.

RECOMMENDATIONS

Based on the findings of the study, the following recommendations were made.

  1. The Ministry of Education should strengthen monitoring of material resource utilization in schools, especially at end-user -points at department and section levels.
  2. The Ministry of Education should provide regular training and professional development for school staff on resource management.

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