Abstract

This study is to investigate elementary school teacher's awareness about the operation of school accounting budget system such as annual expenditure budget, operation process, and its effect. To achieve the research purpose, based upon literature review and pilot test survey questionnaire was developed. Subjects of the survey were public elementary teachers of Busan Metropolitan city. The findings were the followings: Teachers' awareness about the budget structure was higher than that of school budget amount. Teachers' awareness about the budget process such as budgeting, deliberation, finalizing, expenditure, etc was comparatively high. The study suggests close connection between the school budget and school management plan, in-service training for teachers regarding the budgeting etc.

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