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Factors affecting financial management: Case study of educational manager training and fostering public institutions

The research focuses deeply on and evaluates the factors affecting financial management of educational managers training and fostering institutions in Ho Chi Minh City, Vietnam. This is a very specific model for countries in transition economies as in Vietnam, a country is in the process of comprehensive renovation, restructuring public service delivery institutions, increasing the assignment of self-responsibility to institutions, reducing financial pressure on the State budget. Using qualitative and quantitative research methods together with techniques, i.e., testing reliability scales with Cronbach's alpha coefficients, exploratory factor analysis EFA, CFA and linear model SEM, the study investigated 500 samples in 07 educational institutions in Ho Chi Minh City, Vietnam. The findings revealed six (06) factors, which are internal control system, technology infrastructure, top managers’ commitment, cash management and budget system, organizational responsibility, affected the financial reporting system, and meanwhile, the financial reporting system has a positive impact on the financial management. Based on this result, the study has proposed implications for improving financial management in educational managers training and fostering institutions in Ho Chi Minh City, Vietnam.