Date of Conferral



Doctor of Business Administration (D.B.A.)


Business Administration


Robert Miller


The annual budget process is a primary financial control mechanism over community resources. However, in New Hampshire, some business school leaders do not have effective strategies for proper budget creation and execution. Using agency theory to frame this study, the purpose of this explanatory case study was to explore strategies for proper budget creation and execution in local school administrative units (SAUs) in New Hampshire. The targeted population was comprised of New Hampshire SAU business administrators who had operational responsibility for the administration of the yearly public budgets in each school district. Data were collected from SAU document review and semi structured interviews of seven SAU business administrators. Through a data extraction process, 6 themes emerged, which included appropriate accounting controls, risk management, enhancing the procedures, usefulness of fund balance information, use of governmental standards to develop more decision-making information, and improved operation procedures. The implications for positive social change may include the potential to establish accounting controls in the SAUs to complete balanced budgets. The results of the study indicate the potential impact of property tax revenue collected from the citizens of New Hampshire to balance local SAU school budgets.