Publication Date


Document Type


First Advisor

Yankow, Henry G.||Price, Alfred J.

Degree Name

M.S. (Master of Science)

Legacy Department

College of Business


Public schools--Business management; School management and organization--Illinois


Statement of the Problem The problem was to determine the school business relationships between principals and school business administrators in certain schools in Northern Illinois and Southern Wisconsin. Procedures A questionnaire was prepared and mailed to thirty school principals and thirty school business managers in certain selected schools in Southern Illinois and Southern Wisconsin. Forty questionnaires were returned and analyzed. This represented twenty principals and twenty school business managers. The questionnaire was divided into three parts, each representing one of Part I of the questionnaire helped to establish the educational business backgrounds belonging to these school business managers and principals. Part II of the questionnaire established everyday practical business administrative duties carried out by the respondents. Part III of the questionnaire contained questions that helped to determine how school business managers and principals felt about school business functions in their districts. The final section of the questionnaire helped determine additional recommendations. Once these data was obtained, a study of the respondents' answers was made using tables of percentages to help establish results. Each individual question was analysed In this manner and conclusions and recommendations were drawn from these statistical tables. Summary of Conclusions 1. The twenty responding principals held the official title of principal. Three-fourths of the school business managers responding held the title of business managers, while others were called accounting managers, assistant to the superintendent or business administrator. 2. The majority of the principals and school business managers had had seven or more years in their present position. 3. The principals felt as though they should possess a workable knowledge of accounting, while the business managers showed that principals need not possess a workable knowledge of accounting. 4. The responsibility of interpreting financial information is to be shared equally by principals and school business managers. 5. The principals and business managers agreed that the principals were not to participate in payroll preparation. 6. The responsibilities of engaging an auditor are to be done entirely by the school business managers. 7. The handling of receipts, disbursements, budget preparation and inventory records by the principal was agreed to overwhelmingly by both the principals and school business managers. 8. There was a definite difference of opinion as to the principals engaging in bookkeeping activities. Principals felt that they could handle this activity, while the school business managers felt this was their responsibility. 9. Any purchasing activity by the principals showed that they were responsible to the school business manager. It is generally agreed however that the principals handle the purchasing of supplies and materials of various types. 10. The responsibility of a principal's possession of a workable understanding of school insurance was varied. The business managers showed that an understanding of only two types of insurance was necessary for the principals. 11. The maintenance of building and grounds and supervision of custodians is almost entirely that of the principal. 12. It is the principal's responsibility with the business managers approval, to establish his own systems and procedures in the school's business office. 13. The particular phases of business which both respondents recommended as being beneficial to principals in order of their importance are as follows: 1. School administration 2. Accounting 3. Public relations and sales 4. General knowledge in business management 5. School finance and insurance. Recommendations On the basis of the data gathered from the questionnaire the following recommendations are made: 1. It is felt the more school administration and accounting courses taken the better equipped the principal will be in performing important business functions in the school. 2. A minimum of five college courses should be taken so that basic duties can be performed by the principal in his relationship with the school business manager. 3. A school workshop for principals and school business managers should be conducted in order to narrow the gap of differences that were found to exist in their delegated authority of responsibilities. It is hoped this would improve the relationship of the principal and the school business manager. 4. Recommended aspects of college courses that should be taken are: school administration, accounting, public relations and sales, general knowledge of business management, school finance and insurance, maintenance and custodial service, building planning, school law, office management, purchasing and supply management. 5. The superintendent of schools should set definite guide lines as to the responsibility of the principal so that they do not interfere with those of the school business manager. 6. It seems that the principals feel that the school business managers are usurping their authority in various school business functions. It is hoped that through better understanding of each others role in school business responsibility they can function together as a team, rather than as competitive individuals.


Includes bibliographical references.


xv, 95 pages




Northern Illinois University

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