research consultancy

re-write. Research methodology is a general approach to studying a research topic. It is the framework underlying the strategy of a research. This chapter presents the research methodology undertaken to gain insight into the head teachers’ financial management practices and budget implementation in government secondary schools. The methods that were utilized in this study included the research design, target population, sampling and sampling techniques, research instruments for data collection, Validity and reliability of instruments, data collection procedure, and data analysis techniques. 3.1 Research Design Research design is a plan and a structure of investigating so conceived as to obtain answers to research questions Kothari, (2004). The study intended to use descriptive research design because it attempts to collect data from members of a population in order to determine the current status of that population in respect to one or more variables, (Kothari, 2009). According to Mugenda and Mugenda (2003), descriptive research design is deemed to be the most appropriate method of doing this research as it involves an in depth study of the relationship between management practices and budget implementation which helped the researcher to describe the state of current affairs sand assess the characteristics of the situation. Various authors recommend the use of descriptive design; Orodho (2003) states that it can be used to produce information that is of interest to policy makers even in business. The researcher used both quantitative and qualitative approaches to obtain data for the study because according to Creswell (2009), they generate quick response and self-reports from the participants in the study.In this regard, qualitative approach was viewed as appropriate for this study because it becomes possible to measure the reactions of many people to a limited set of questions, thus facilitating direct comparisons between people (Best & Kahn, 2003); in this case, it was be the responses of head teachers, deputy head teachers and bursars. On the other hand, quantitative approach was also seen to be suitable for this study since it is for testing objective theories by examining the relationship and the degree of implementation and outcomes of the variables. This method was also adopted in sampling, collection of data, data quality control and data analysis to establish facts on data collected. Therefore, it was assumed that quantitative and qualitative approaches were to complement each other in bringing about a meaningful research finding (Bryman & Cramer, 2009). 3.2 Population of the study A population is referred to as the entire set of relevant units of analysis or data. Mugenda and Mugenda (2003) say that target population refers to the population to which a researcher wants to study. The population chosen for this study was chosen from all the 10 government secondary schools in the district with a target population of 10 head teachers, 10 deputy head teachers, 10 bursars,02 district educational officers. These people were targeted because they are the accounting officers responsible for financial management and are key informants who have experienced challenges in budget implementation. 3.3 Sampling procedure Sampling refers to the systematic selection of a limited number of elements out of a theoretically specified population of elements while a sample is a subset of the study population (Kothari, 2004). The rationale is to draw conclusions about the entire population. According to Orodho (2003), the ultimate test of a sample design is how well it represents the characteristics of the population it purports to. 3.3.1 Sample size The 32 sample size were selected from the population of 35 using the Krejcie & Morgan (1970) table for determining sample size from a given number of population, each category of the respondents plays a big role in the management of funds towards budget implementation as illustrated in the sample frame in the table below; Table 3.0 Study Population, Sample Size and Sampling Techniques Category/ Group Study Population Sample Size Sampling Techniques Head teachers 10 10 census Deputy head teachers 10 10 census Bursars 10 10 census District / Municipal education officials 05 2 Purposive Total 35 32 Source: Adapted from Hoima district local government July 2019, Krejcie & Morgan, (1970) table for determining sample size and modified by the researcher. 3.3.2 Sampling techniques A census study was used as it encompasses the entire target population (Kothari, 2009). It is a technique of sampling in which all members of the population are considered to form a sample. This technique was used because the population was small and hence no need of taking part of the sample. The census sampling of the 10 government secondary schools in Hoima District was selected and this included; 10 (100%) head teachers, 10(100%) deputy head teachers, 10 (100%) bursars and 02 district educational officers. These were targeted because they are the accounting officers responsible for financial management and are key informants who have experienced challenges in budget implementation. 3.3.3 Purposive Sampling Purposive sampling is a technique that involves examining the entire population that have a particular set of characteristics such as experience, knowledge, skills, exposure to an event (Kothari, 2012). It was employed while selecting the district education officials because they are few. The advantage of using total purposive sampling was that, it involves all members within the population of interest and it is possible to get deep insights into the phenomenon the researcher is interested in. 3.4 Data collection methods After the approval of the research instruments, the researcher got an introductory letter from the research supervisor in the Faculty of Education at Uganda martyrs University. This helped the researcher to get introduced to schools. After being granted permission, the researcher made telephone calls to the head teachers of the selected schools to establish rapport before the actual data collection date and also to introduce herself to the respondents. 3.4.1 Questionnaire method According to Kothari (2012), questionnaire is a form of inter-related questions prepared by the researcher about the problem under the study, and based on the research objectives. The information for this study was gathered by use of questionnaires. In the questionnaires, there were both closed-ended and open-ended questions that were administered to the selected respondents in Hoima district (Fraenkel & Wallen, 2008). The questionnaires were filled in and collected before leaving to the next selected school to continue with the exercise. Such data can best be tapped on closed ended questionnaires which allow respondents make quick decisions; in addition, closed ended questions helped the researcher to code the information easily for subsequent analysis and narrow down the error gap while analyzing data as observed by Sekaran (2003). Lastly, the use of a questionnaire allows busy respondents fill it at their convenient time and also allows them express their views and opinions without fear of being victimized (Oso & Onen, 2008). 3.4.2 Interview method The study employed interview method. Interviews in this study helped the researcher obtain more information on the topic under investigation. This method was also used because it offered the researcher an opportunity to adapt questions, clarify the questions by using the appropriate language, clear doubts and establish rapport and probe for more information (Sekaran, 2003). 3.4.3 Document review method The researcher reviewed documents like minutes of meetings, operational budgets, budget reports, financial reports and the ministry of education and sports financial guidelines. These were checked because they are the basic indicators of a financial position of a school. This method was used because it enables the researcher access data at his or her convenient time, obtain data that are thoughtful in that the informants have given attention in obtaining them and enables the researcher obtain data in the language of the respondent (Oso & Onen, 2008). 3.5 Data Collection Instruments The instruments used in this study were questionnaire and document review checklist. 3.5.1 Self-Administered Questionnaire The study employed a questionnaire as a tool of data collection. The questionnaire for respondents had six sections (see appendix I). Section A dealt with the demographic characteristics of the respondents, section B focused on planning, Section C focused on accounting, Section D focused on monitoring while Section E focused on budget implementation in the Hoima district. 3.5.2 Interview guide An unstructured interview guide was used as a tool for collecting in depth information from the key informants. The guide had list of topical issues and questions which were explored in the course of conducting the interviews. The guide was drawn with the questions soliciting for the perception of the key informants regarding the influence of head teachers’ financial management practices on budget implementation in government schools in Hoima district. The interview guide was used because it provides in-depth data which may not be possible to obtain when using self-administered questionnaires (Mugenda & Mugenda, 1999; Kakoza, 1999). 3.5.3 Document review checklist A document review checklist was used to collect more in-depth data on the topic under investigation. The checklist was used to provide in-depth qualitative information which may not be possible to collect with the closed ended questionnaire. 3.6 Quality control methods According to Katamba and Nsubuga (2014) quality refers to the accuracy of the research methods used. Quality has two variants: validity and reliability. 3.6.1 Validity Mugenda and Mugenda (2003) define validity as the degree to which results obtained from analysis of the data actually represents the phenomenon under study. According to Leedy and Ormrod (2001) validity is the extent to which the instrument measures what it is supposed to be measured. In this study the researcher ensured the validity of the results by designing questionnaires which are simple and easy to answer. This was intended to make the respondent provide correct information. To ensure validity, a pilot study was conducted in some secondary schools in Hoima district and they include the head teachers, deputy head teachers and school bursars. Content validity of the instrument was determined by research methodology experts through looking at the measuring technique and how objectives are covered by the instrument. The research supervisor from the University of Uganda martyrs, Nkozi advised and ascertained the validity of the research instrument. The corrections identified on the questions were incorporated in the instruments so as to increase its validity (Fraenkel & Wallen, 2008). Amin, (2005) recommended minimum CVI of 0.7 to be used. Validity was tested using content validity index which involves judges scoring the relevancy of the questions in the instruments in relation to the study variables. The formula for Content Validity Index was; CVI = n/N Where CVI = content validity n= number of items indicated relevant. N = total no. of items in the instrument In this study, validity was achieved by establishing content validity. The researcher achieved content validity by using the experts to assess the validity of the research instrument. The experts especially research supervisors from UMU were given data collection tools to assess whether the items in the instruments were valid in relation to research topic, objectives, and questions. From the instruments they declared some items valid and others invalid. Those declared invalid were dropped, others adjusted, while the valid ones were maintained. Then content validity index (CVI) was computed by dividing the number of items declared valid by total number of items/questions in the data collection instrument. Table 3.1: Shows the content validity index (CVI) of the research instruments Variables Total items Valid items CVI Planning 13 12 0.9 Accounting systems 10 7 0.7 Monitoring 9 7 0.778 Budget Implementation 15 12 0.8 Total 47 38 3.200854701 Source: primary data Therefore, CVI =3.200854701/4 (0.800214). From table 3.1, CVI was 0.8 (80%), and this was very good. According to Waner (2005), as cited in Barifaijo, Basheka and Oonyu (2010), if the CVI is greater than 0.7, then the instrument is said to have a high content validity. The researcher analyzed the data collected and where need arose, the instruments were re-adjusted and re-designed to improve reliability and validity. 3.6.2 Reliability Reliability is defined as a measure of the degree to which a research instrument yields consistent results or data after repeated trials (Mugenda and Mugenda, 2003). It reflects the degree of consistency in the understanding of the questions set. Therefore, reliability refers to the level of consistency and stability of the results. In this study, reliability was assessed by test-retest technique in the pilot study. According to Mugenda and Mugenda, (2003) reliability is the measure of the extent to which research instruments are able to provide the same results upon was used to test the reliability of the research instrument. The instrument is deemed reliable if reliable of 0.7 and above is obtained and therefore, it was adopted for use in the data collection. Formula for reliability is ∝=K/(K-1) ((∈SD^2 I)/(SD^2 t)) Where ∝ = alpha reliability co efficiency. K=Number of items included4 in the questionnaire ∈SD^2 I = sum of variance of individual items SD^2 t = variance of all items in the instrument. The coefficient ranges between a=0.00 for no reliability, a =1.00 for perfect reliability. The closer alpha gets to 1.0 the better. If the study findings result to Cronbanch’s Alpha of 0.7 and above, this signified that research instrument is good enough for the study. According to Amin (2005), all the measurements in the instrument that show adequate levels of internal consistency of cronbach’s alpha of 0.77 and above are accepted as reliable. Table 3.3: shows Reliability of research instruments Variables Alpha Number of Items Planning 0.808 12 Accounting systems 0.673 7 Monitoring 0.84 7 Budget Implementation 0.67 12 Total 2.991 38 Average 0.74775 9.5 Source: primary SPSS data Overall reliability= 4.621/6 =0.74 (74%) The table 3.3 shows reliability of instruments on different variable, with an average Alpha of 0.74 (74%), and this was good enough for the study according to Mugenda &Mugenda (1999) and Amin, (2003). 3.7 Data management and processing Data collected was primary and secondary derived from library desk research, not limited to Journals, newsletters, articles, and textbooks. Primary data focused on the practices, experiences and views of the respondents regarding their involvement and participation in financial management. Data collected was sorted and summarised by colour coding and then later analysed through the use of charts, frequencies, tables against percentages and other statistical expressions; that is pie-charts, histograms, and bar graphs to values that aided in data interpretation. 3.8 Data analysis The data was analyzed using the SPSS computer program. The SPSS computer package was used to generate frequencies, descriptive statistics, tables and graphs. The researcher used both quantitative and qualitative methods during data analysis. Quantitative data involved the use of frequencies, tables against their percentages, and other statistical expressions like; bar graphs and frequency graphs as to show values that aided in data interpretation. Qualitative data was presented in writing useful information from the respondents as presented in relation to the study variables. After collecting all the necessary data, this data was quantified, coded and analyzed and rephrased to eliminate errors and ensure consistency. 3.9 Data collection procedure