Thailand's quest for results-focused budgeting
By: DIXON, Geoff
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ArticlePublisher: Philadelphia : Routledge, 2005International Journal of Public Administration - IJPA 28, 3-4, p. 355 - 370 Abstract: 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.
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.
Volume 28
Numbers 3-4
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