The significance of budget transparency and governance regarding quality of education : a study based on the ministry of education in Thailand
| dc.contributor.advisor | Pairote Pathranarakul | th |
| dc.contributor.author | Prakaydao Krissadee | th |
| dc.date.accessioned | 2022-03-25T04:31:40Z | |
| dc.date.available | 2022-03-25T04:31:40Z | |
| dc.date.issued | 2021 | th |
| dc.date.issuedBE | 2564 | th |
| dc.description | Thesis (Ph.D. (Development Administration))--National Institute of Development Administration, 2021 | th |
| dc.description.abstract | The purpose of this dissertation is to examine the significance of budget transparency and governance in relation to the quality of education in Thailand. The main argument of the dissertation is that education performance is compromised despite the fact that the highest single budget allocation has been given to education over the past decade. The degree of budget transparency is argued to be a key variable in achieving education performance, while discouraging opportunities for corruption. Theoretical support from agency theory, legitimacy theory, stakeholder theory, and signaling theory is sought to examine the significance of budget transparency when conflicts of interest exist. What significant role that the budget transparency, with reference to the fiscal transparency code of the International Monetary Fund (IMF) 2019 which categorizes various transparency elements under four pillars, namely fiscal reporting, fiscal forecasting and budgeting, fiscal risk analysis and management, and revenue resource management. IMF is the international accepted as a benchmark of budget transparency which plays in the budgeting process at the Ministry of Education (MOE), and how it associates with the quality of education is mainly investigated. The research design and methodology are comprised of quantitative analyses based on perception scores on budget transparency, and the scores were placed on a one- to five-point scale from 252 people working at 10 selected units operating under the MOE; and qualitative interpretivism analyses and explains the degree of budget transparency, governance, the budgeting process, and education performance based on data from the literature and interviews with selected officials of the MOE, the State Audit office (SAO), the National Anti-Corruption Commission (NACC), and the Bureau of Budget. The results show that the degree of budget transparency with regard to all the pillars perceived by employees of the MOE is low, whereas the same corresponding to pillar 1 (fiscal reporting) and pillar 2 (fiscal forecasting and management) are at a moderate level. The degrees of budget transparency with regard to fiscal risk analysis and management (Pillar 3) and resource revenue management (Pillar 4) are below the moderate level. Pillar 1 and Pillar 2 of the IMF code deal with basic arrangements on reporting and forecasting, which are complied with and deliverable through standard work procedures, guidelines, formats, and standards to be adhered to. Significant differences in the perception scores were seen with respect to age, gender, level of salaries (financial independence), and work experience (professionalism). Institutional theory, institutional logics, the logics of practice, and actor network theory are used to analyze the data and interpret the results. The results signify the importance of budgetary transparency in the course of achieving high education performance, and the relevance of policy improvement and stakeholder engagement in the budgeting process. The findings of this study also are useful for national institutions such as the Bureau of the Budget, the State Audit Office, the National Anti-Corruption Commission, National Economic and Social Development Board, the Ministry of Finance, the Public Sector Development Commission, the Civil Service Commission, and other line Ministries in dealing with budget transparency, budgeting, and monitoring processes. | th |
| dc.description.abstract | - | th |
| dc.format.extent | 204 leaves | th |
| dc.format.mimetype | application/pdf | th |
| dc.identifier.doi | 10.14457/NIDA.the.2021.67 | |
| dc.identifier.other | b212770 | th |
| dc.identifier.uri | https://repository.nida.ac.th/handle/662723737/5690 | th |
| dc.language.iso | eng | th |
| dc.publisher | National Institute of Development Administration | th |
| dc.rights | This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License. | th |
| dc.subject | e-Thesis | th |
| dc.subject | Budget transparency | th |
| dc.subject.other | Education -- Thailand -- Finance | th |
| dc.subject.other | Finance, Public -- Accounting | th |
| dc.title | The significance of budget transparency and governance regarding quality of education : a study based on the ministry of education in Thailand | th |
| dc.type | text--thesis--doctoral thesis | th |
| mods.genre | Dissertation | th |
| mods.physicalLocation | National Institute of Development Administration. Library and Information Center | th |
| thesis.degree.department | School of Public Administration | th |
| thesis.degree.discipline | Development Administration | th |
| thesis.degree.grantor | National Institute of Development Administration | th |
| thesis.degree.level | Doctoral | th |
| thesis.degree.name | Doctor of Philosophy | th |