This study examines how inclusive values are enacted through special education management by integrating the Index for Inclusion (culture, policy, pedagogy) with a Tetra Helix governance lens. Using an explanatory sequential mixed-methods design, survey data from 78 stakeholders across primary, secondary, and special schools in South Kalimantan, Indonesia were analysed, followed by interviews, focus groups, and structured observations. Results show culture rated strongest, while policy and pedagogy were lower and more variable, indicating a culture–implementation gap. Qualitative findings identify uneven capacity-building coverage, weak post-training monitoring, role clarity (including GPK functions), and collaboration routines as key mechanisms shaping routinised support. The study reframes special education management as a governance site where values are translated into operational practice and offers a diagnostic contribution for strengthening alignment in inclusive systems.

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