The most important challenges and difficulties the principals encountered in the implementation of SBM system in selected schools in Al-Batinah Governorate, Oman

School based management (SBM) in public school is a management tool to decentralize the authorities from center to the local school. The purpose of this study was to investigate and analyze the implementation of School Based Management System and the most important challenges and difficulties the principals encountered in the process of decision making within this system In Al-Batinah Governorate, in Oman. This study employed the qualitative approach, using multiple- case study in which data were collected through interviews, observation and documents analysis. The participants in this study were principals, principals assistant, senior teachers, and teachers. Validity and reliability of the study were ascertained through triangulation, on-site engagement, member checks, peer examination and audit trail. Throughout the analysis of data, constant comparative technique was used to investigate within-case and cross case patterns. Findings indicated that, the implementation of SBM system in Oman encountered some difficulties and challenges such as: lack of the information and training programs, Lack of authority, due to that officials of General Directorate still keep the final say of the school affairs. These difficulties and challenges gave rise to different interpretations by the implementers and had resulted confusion and frustration among the implementers. This research concluded in a model, that may assist the decision makers in the Ministry of Education by providing a new perspective about the implementation of SBM system.