ORGANISATIONAL CULTURE AS A MODERATING ROLE ON FINANCIAL DISCIPLINE AND ADMINISTRATIVE HEADS OF BUSINESS EDUCATION PROGRAMME IN TERTIARY INSTITUTIONS IN RIVERS STATE

Abstract

The study determined the relationship between organizational culture as a moderating role on financial discipline of administrative heads and delivery of Business Education programme in tertiary institutions in Rivers State.  The specific objectives of the study were to ascertain how dimensions of financial discipline of administrative heads correlate with measures of delivery of Business Education programme in tertiary institutions in Rivers State. The reviewed related literature x-rayed on Portfolio Theory, Positive Accounting Theory and Big Bucket Theory of Record Management. It was also found that there was a moderating effect of organizational culture on the relationship between financial discipline of administrative heads and delivery of Business Education programme in tertiary institutions in Rivers State. The study concluded that administrative heads of tertiary institutions in Rivers State who exhibit strong financial discipline can allocate funds strategically to hire qualified Business Educators, maintain state-of-the-art facilities, and invest in innovative teaching methods, all of which are essential for delivering high-quality Business Education programme. Consequently, it was recommended among others that administrators in tertiary institutions in Rivers State should utilize advanced financial management software such as expenses tracking application to monitor and report their spending in the process of providing study contents.