DIXON, Geoff
Thailand's quest for results-focused budgeting - Philadelphia : Routledge, 2005
Budgeting in Thailand is highly centralized. The powerful Bureau of the Budget (BOB) controls each agency's spending in detail through numerous separate budget allocations (detailed line itemizing). After a failed program budget reform in the late 1990s, the Thai Government attempted to introduce a performance-based reform into this centralized, controlled setting. The reform followed a hurdle whereby line entities could gain greater discretion over their budgets (and move towards a performance management approach) upon clearance of specific hurdlesachieving minimum levels in budget basics. This article examines why this approach did not work.
Thailand's quest for results-focused budgeting - Philadelphia : Routledge, 2005
Budgeting in Thailand is highly centralized. The powerful Bureau of the Budget (BOB) controls each agency's spending in detail through numerous separate budget allocations (detailed line itemizing). After a failed program budget reform in the late 1990s, the Thai Government attempted to introduce a performance-based reform into this centralized, controlled setting. The reform followed a hurdle whereby line entities could gain greater discretion over their budgets (and move towards a performance management approach) upon clearance of specific hurdlesachieving minimum levels in budget basics. This article examines why this approach did not work.
