Performance based budgeting system : a study of poverty reduction policy implementation in Thailand
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2010
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eng
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xii, 282 leaves : ill. ; 30 cm.
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This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
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National Institute of Development Administration. Library and Information Center
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Buddhima Trakarnvanich (2010). Performance based budgeting system : a study of poverty reduction policy implementation in Thailand. Retrieved from: http://repository.nida.ac.th/handle/662723737/837.
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Performance based budgeting system : a study of poverty reduction policy implementation in Thailand
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Abstract
The objectives of this study are to first, to identify the development trends of the budget preparation and execution of the PBBS in poverty reduction program implementation at the provincial level; second, to define the characteristics of the budget preparation and execution of the PBBS in poverty reduction program implementation at the provincial level; and last, to investigate the major factors affecting the success of the budget preparation and execution of the PBBS in poverty reduction program implementation at the provincial level. In order to achieve these objectives, adopting the concept from two different areas, which are policy implementation and theories of public expenditures in relation to the success of budget preparation and execution in poverty reduction programs, was used to develop a research model. The proposed variables constituting the research were systematically defined and operationalized. The main proposed determinants that affect the success of budget preparation and execution related to poverty reduction programs include: procedural guidance and information factors, the characteristics of implementing provinces, and external factors. Based on this framework, eight hypotheses were proposed. The variables that were hypothesized to have an effect on the dependent variable are: (1) precision of poverty reduction policy and procedural guidance; (2) adequacy and quality of information; (3) executives’ support in adopting the PBBS in poverty reduction program implementation at the provincial level; (4) the capacity of provinces in adopting the PBBS in poverty reduction program implementation at the provincial level; (5) provincial officials’ disposition toward adopting the PBBS in poverty reduction program implementation at the provincial level; (6) the ability of the province to induce people’s participation in the process of the PBBS related to poverty reduction rogram implementation at the provincial level; (7) the facilitations of the Bureau of the Budget and other central agencies; and (8) inter-organizational communications and incorporations among related parties. A survey questionnaire was conducted to identify the primary determinants of the success of budget preparation and execution of the Performance-Based Budgeting System (PBBS) related to poverty reduction program implementation at the provincial level. In particularly, there were two sets of questionnaires. The questionnaires were sent to sixteen agencies in 75 provinces. The response rate of this study was 64.62 percent (824 respondents from a set of 1,275 distributed questionnaires). Then, quantitative analysis was conducted through Multiple Regression Analysis. Additionally, data from in-depth interviews and documentary research enhanced the understanding of the research findings. The results from empirical analysis indicated that provinces are more likely to have successful budget preparation and execution of the PBBS related to poverty reduction program implementation when they had sufficient information and appropriate facilitation provided by Bureau of the Budget and other central agencies. However, the more precise poverty reduction policy could cause a lower level of success with budget preparation and execution of the PBBS related to poverty reduction program implementation. An explanation for the negative results can be found in the following: first, budget preparation and execution of the PBBS are conducted by plural actors and at multiple levels. Although the precision of policy is presented, implementation is viewed as an evolution. The policies are changed whenever it is implemented. Second, top-down policies are imposed from the centre, without awareness of perception at the local level. And last, strong community cultures resist top-down operation plans. Further, the high capacity of a province in adopting the PBBS could lead to unsuccessful budget preparation and execution of the PBBS related to poverty reduction program implementation. An explanation is that transparency is a cause of this negative relationship. The lack of a transparent set of outcomes and less supervision lead to a broad interpretation of goals, whereby bureaucrats have the chance to take advantage in order to create policies that meet their own interests. Therefore, in order to have successful budget preparation and execution in the PBBS related to poverty reduction program implementation, the recommendations have been placed into three groups, which are policy makers/government, provincial executives and officials, and the Bureau of the Budget.
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Thesis (Ph.D. (Development Administration))--National Institute of Development Administration, 2009