Budget Reform Implementation in Thailand

Tippawan Lorsuwannarat

Budget Reform Implementation in Thailand

Journal of Regional Studies and Development
Abbr : JRSD
2008, 17(1), pp.43-63
Publisher : Institute for Poverty Alleviation and International Development: IPAID
Research Area : Social Science > Area Studies > Regional Studies in general > Comparative / Statistical Regional Studies

¹National Institute of Development Administration, Thailand

ABSTRACT

This paper applies the convergent insights of normative and positive approaches to study the implementation of performance-based budgeting (PBB) in the Thai public sector. Results of both quantitative and qualitative analyses showed that the success of budget reform implementation is at a medium level. From regression analysis, it was found that resource availability, top management support, staff participation, understanding of PBB, Budget Bureau support, and the role of the parliament have positive relationship with the success of the PBB implementation. Suggestions that address the problems of implementation are presented, paving the way to a successful budget reform implementation in the future.

KEYWORDS

budget reform, performance-based budgeting, Thailand

Citation status

* References for papers published after 2023 are currently being built.

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Journal Central

Journal of Regional Studies and Development 2023 KCI Impact Factor : 0.4