DIXON, Geoff <br/><br/>
Thailand's quest for results-focused budgeting 

 - Philadelphia :  Routledge,  2005 
<br/><br/> 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 hurdles—achieving minimum levels in budget basics. This article examines why this approach did not work.