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recordtype oai_dc
spelling okr-10986-113382021-06-14T10:59:33Z Thailand's Hurdle Approach to Budget Reform Dixon, Geoffrey Dorotinsky, Bill ACCOUNTING ASSET MANAGEMENT BLOCK GRANTS BUDGET EXECUTION BUDGET REFORM BUDGET SYSTEM BUDGET SYSTEMS BUREAUCRACY CENTRAL AGENCIES CORRUPTION ECONOMICS FINANCIAL AUTONOMY FINANCIAL CONTROL FINANCIAL MANAGEMENT FINANCIAL MANAGEMENT SYSTEMS FISCAL FISCAL CONTROL FISCAL MANAGEMENT GOVERNMENT AGENCIES GOVERNMENT EFFORTS PRESIDENCY PUBLIC EXPENDITURE PUBLIC SECTOR PUBLIC SERVICE SAVINGS BUDGET REFORM FINANCIAL MANAGEMENT BUDGET CONTROL COST EFFECTIVENESS ALLOCATION OF RESOURCES INSTITUTIONAL CAPACITY AUTONOMY POLITICAL POWER COMPUTERIZATION ACCOUNTING SYSTEMS FINANCIAL CONTROL REPORTING SYSTEMS CONSULTING SERVICES The note shows how Thailand's efforts to ease budget controls, can complement efforts to strengthen the capabilities of government agencies. The country's budget reform strategy, while seeking to retain the benefits of tight central control, aims at avoiding its costs, by transferring control over budget details, from the Bureau of the Budget to spending agencies, making them more responsible for managing their budget allocations, and accountable for achieving better results. This approach strengthens agency management, avoids corruption, and provides incentives for agencies to improve their management, rewarded by increased financial autonomy. However, such approach increases the risk of stalled budget reform, if agencies prolong the approach standards, or if agencies are reluctant to agree to an understanding. Although Thailand's budget reform is not yet finalized, lessons indicate the need for stronger political will, since bureaucracy in the country, enjoys far more power relative to the executive, than in many other countries; the complexity of the Thai budget reform approach could have been simplified, by increasing awareness of the need for good financial management, and by a computer-based accounting system that would meet basic financial control, and reporting standards; and, that inputs from international consultants should have been integrated with budget reform efforts. 2012-08-13T14:47:54Z 2012-08-13T14:47:54Z 2002-08 http://documents.worldbank.org/curated/en/2002/08/2009993/thailands-hurdle-approach-budget-reform http://hdl.handle.net/10986/11338 English PREM Notes; No. 73 CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank World Bank, Washington, DC Publications & Research :: Brief Publications & Research East Asia and Pacific Thailand
repository_type Digital Repository
institution_category Foreign Institution
institution Digital Repositories
building World Bank Open Knowledge Repository
collection World Bank
language English
topic ACCOUNTING
ASSET MANAGEMENT
BLOCK GRANTS
BUDGET EXECUTION
BUDGET REFORM
BUDGET SYSTEM
BUDGET SYSTEMS
BUREAUCRACY
CENTRAL AGENCIES
CORRUPTION
ECONOMICS
FINANCIAL AUTONOMY
FINANCIAL CONTROL
FINANCIAL MANAGEMENT
FINANCIAL MANAGEMENT SYSTEMS
FISCAL
FISCAL CONTROL
FISCAL MANAGEMENT
GOVERNMENT AGENCIES
GOVERNMENT EFFORTS
PRESIDENCY
PUBLIC EXPENDITURE
PUBLIC SECTOR
PUBLIC SERVICE
SAVINGS BUDGET REFORM
FINANCIAL MANAGEMENT
BUDGET CONTROL
COST EFFECTIVENESS
ALLOCATION OF RESOURCES
INSTITUTIONAL CAPACITY
AUTONOMY
POLITICAL POWER
COMPUTERIZATION
ACCOUNTING SYSTEMS
FINANCIAL CONTROL
REPORTING SYSTEMS
CONSULTING SERVICES
spellingShingle ACCOUNTING
ASSET MANAGEMENT
BLOCK GRANTS
BUDGET EXECUTION
BUDGET REFORM
BUDGET SYSTEM
BUDGET SYSTEMS
BUREAUCRACY
CENTRAL AGENCIES
CORRUPTION
ECONOMICS
FINANCIAL AUTONOMY
FINANCIAL CONTROL
FINANCIAL MANAGEMENT
FINANCIAL MANAGEMENT SYSTEMS
FISCAL
FISCAL CONTROL
FISCAL MANAGEMENT
GOVERNMENT AGENCIES
GOVERNMENT EFFORTS
PRESIDENCY
PUBLIC EXPENDITURE
PUBLIC SECTOR
PUBLIC SERVICE
SAVINGS BUDGET REFORM
FINANCIAL MANAGEMENT
BUDGET CONTROL
COST EFFECTIVENESS
ALLOCATION OF RESOURCES
INSTITUTIONAL CAPACITY
AUTONOMY
POLITICAL POWER
COMPUTERIZATION
ACCOUNTING SYSTEMS
FINANCIAL CONTROL
REPORTING SYSTEMS
CONSULTING SERVICES
Dixon, Geoffrey
Dorotinsky, Bill
Thailand's Hurdle Approach to Budget Reform
geographic_facet East Asia and Pacific
Thailand
relation PREM Notes; No. 73
description The note shows how Thailand's efforts to ease budget controls, can complement efforts to strengthen the capabilities of government agencies. The country's budget reform strategy, while seeking to retain the benefits of tight central control, aims at avoiding its costs, by transferring control over budget details, from the Bureau of the Budget to spending agencies, making them more responsible for managing their budget allocations, and accountable for achieving better results. This approach strengthens agency management, avoids corruption, and provides incentives for agencies to improve their management, rewarded by increased financial autonomy. However, such approach increases the risk of stalled budget reform, if agencies prolong the approach standards, or if agencies are reluctant to agree to an understanding. Although Thailand's budget reform is not yet finalized, lessons indicate the need for stronger political will, since bureaucracy in the country, enjoys far more power relative to the executive, than in many other countries; the complexity of the Thai budget reform approach could have been simplified, by increasing awareness of the need for good financial management, and by a computer-based accounting system that would meet basic financial control, and reporting standards; and, that inputs from international consultants should have been integrated with budget reform efforts.
format Publications & Research :: Brief
author Dixon, Geoffrey
Dorotinsky, Bill
author_facet Dixon, Geoffrey
Dorotinsky, Bill
author_sort Dixon, Geoffrey
title Thailand's Hurdle Approach to Budget Reform
title_short Thailand's Hurdle Approach to Budget Reform
title_full Thailand's Hurdle Approach to Budget Reform
title_fullStr Thailand's Hurdle Approach to Budget Reform
title_full_unstemmed Thailand's Hurdle Approach to Budget Reform
title_sort thailand's hurdle approach to budget reform
publisher World Bank, Washington, DC
publishDate 2012
url http://documents.worldbank.org/curated/en/2002/08/2009993/thailands-hurdle-approach-budget-reform
http://hdl.handle.net/10986/11338
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