Navigating Institutional Pressures: A Qualitative Case Study on Financial Governance in Public and Private Schools in Davao City

Abstract

Financial governance in educational institutions has become increasingly complex due to heightened accountability demands, regulatory oversight, and the digitalization of financial systems. This study examines how school personnel in both public and private institutions experience accounting, reporting, and financial management processes within the Philippine educational context. Anchored in Institutional Theory, the research explores how coercive, normative, and mimetic pressures shape financial practices and organizational responses. Using a qualitative multiple case study design, data were gathered through semi-structured interviews with administrators and finance officers in selected schools in Davao City. Thematic analysis revealed that public school personnel experience financial systems as highly procedural and compliance-driven, emphasizing strict adherence to Maintenance and Other Operating Expenses (MOOE) guidelines and audit requirements. In contrast, private school personnel navigate more flexible governance structures shaped by organizational priorities and stakeholder expectations. Across both contexts, participants highlighted challenges such as workload intensification, administrative burden, and the need for adaptive strategies to sustain accountability and operational feasibility. Findings underscore the importance of balancing transparency with practical support systems, strengthening capacity-building initiatives, and fostering collaborative governance. This study contributes to a deeper understanding of financial governance as a socially embedded practice, advancing insights relevant to policy refinement, institutional resilience, and the achievement of Sustainable Development Goals (SDGs) related to quality education and strong institutions.