Transparency and Accountability of School Heads in Financial Management in Relation to School Climate

This descriptive-correlational study examined the relationship between the financial transparency and accountability of school heads and school climate within a Schools Division in the Negros Island Region during the 2025–2026 school year. A stratified random sample of 144 permanent teachers from Districts II-A and II-B participated in the research. Data were gathered using a researcher-made questionnaire validated by five Public Schools District Supervisors and confirmed reliable through Cronbach’s Alpha analysis. Descriptive statistics indicated that respondents were predominantly female, middle-aged, held Teacher I and Teacher III ranks, and possessed graduate-level preparation. Results demonstrated that school heads exhibited very high levels of transparency and accountability, particularly in managing donations, while teachers perceived the school climate as very positive. Furthermore, Inferential analysis showed statistically significant, very strong positive associations between financial transparency and school climate (rₛ = .840, p < .001) and between financial accountability and school climate (rₛ = .874, p < .001). These findings indicate that higher perceived levels of transparency and accountability were associated with more positive perceptions of school climate. The findings provide evidence of strong relationships among the study variables but do not establish causal effects. The study highlights the importance of financial communication, responsible financial management, stakeholder participation, trust, and perceived fairness as relevant considerations in understanding school climate..

Financial Transparency; Financial Accountability; School Heads; School Climate; School Leadership

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