초등학교 교사의 예산 운용 경험에 관한 질적 연구

Abstract

The purpose of this study is to analyze the motivation of elementary school teachers who participated in the Ggum-sil project and examine their experiences in budget management. The objective is to identify distinction from the existing school budget management and to provide implications for enhancing the financial autonomy of schools in practice. To achieve this goal, in-depth interviews were conducted with seven elementary school teachers who participated in the Ggum-sil project. According to the analysis, the teachers perceived the majority of the budget as belonging to the school, while the budget from the Ggum-sil project is regarded as the “teachers' own budget” or the “budget for their individual classes or grades”. In addition, only a minimal portion of the budget allocated to curriculum operation and classroom management is directly used for educational activities, and the absolute deficit is replenished through the implementation of the Gum-sil project. In contrast to the school budget, which is operated by departments, the budget of the Gum-sil project is managed on grade level basis. This approach reflects the unique cooperative and communicative structure of elementary schools at the grade level. In the process of budgeting and planning, primary school teachers formulated a broad budgetary plan by considering the variability of educational activities. Restrictive regulations played a significant role in both budgeting and execution processes. There was also self-censorship focused on students in budget management. Teachers appraised their expertise in deciding optimal budget allocation favorably. However, they encountered difficulties in navigating the associated processes and methodologies. Based on the results of the discussion, it is recommended that policy changes are needed for autonomous and effective financial management of unit schools. This entails formulating a strategy to curtail the expenses of targeted projects, considering the actual budget management process in unit schools and the needs of members. In addition, the reconstruction of the budget management framework should be pursued, incorporating and understanding of the unique characteristics of elementary school organizations and prevailing teaching culture.