It was aimed to determine the opinions of school administrators on the implementation of School-Based Budgeting (SBB) and the contributions of SBB to school development in this study. The qualitative methods were used in this descriptive study. The study group consisted of 29 primary and secondary school administrators. After data of the study were obtained through semi structured interviews and focus group interviews. School administrators' opinions on authority and responsibilities of school management within SBB, usage of Ministry of National Education Information Systems fund monitoring module, setting school budget, contributions of SBB to school development and recommendations for improvement of SBB were analyzed through content analysis. The results of this study revealed that SBB implementation can serve for developing schools multidimensionally as a school development tool. It was also concluded that SBB should be structured in accordance with social, economic and cultural conditions of school and school environment. Based on the findings of the study, it is suggested that SBB can be performed differently depending on different needs of each school in an attempt to use it as a school development tool completely.

Accountability enables teachers to exhibit professional behaviors in school processes. However, the contribution of accountability to teacher occupational professionalism depends on the effective structuring of accountability mechanisms. It is necessary to examine how the connection between teacher occupational professionalism and accountability can be effectively established in line with different conceptual models. Therefore, this study investigated the relationship between teacher accountability and occupational professionalism by analyzing a proposed conceptual model of accountability and occupational professionalism dimensions. The first step for effective accountability mechanisms is to raise occupational awareness. Therefore, the effect of teacher accountability on teacher occupational awareness, which is one of the components of occupational professionalism, was examined with the mediating roles of contribution to organization, emotional labor and personal development dimensions of occupational professionalism. Employing correlational research design, the study sample included 576 middle school teachers from Gaziantep province in the southeast of Turkey. The study revealed that contribution to organization and emotional labor play a partially mediating role in the relationship between accountability and occupational awareness. However, teacher personal development has no mediating role. The results present a framework to develop teacher personal accountability supporting teacher occupational professionalism.

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