Thailand's Hurdle Approach to Budget Reform
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.
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Language: | English |
Published: |
World Bank, Washington, DC
2002-08
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Subjects: | 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, BUDGET CONTROL, COST EFFECTIVENESS, ALLOCATION OF RESOURCES, INSTITUTIONAL CAPACITY, AUTONOMY, POLITICAL POWER, COMPUTERIZATION, ACCOUNTING SYSTEMS, REPORTING SYSTEMS, CONSULTING SERVICES, |
Online Access: | http://documents.worldbank.org/curated/en/2002/08/2009993/thailands-hurdle-approach-budget-reform https://hdl.handle.net/10986/11338 |
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dig-okr-10986113382024-08-08T17:51:59Z 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 https://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 application/pdf text/plain World Bank, Washington, DC |
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America del Norte |
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Biblioteca del Banco Mundial |
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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 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 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 |
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. |
topic_facet |
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 |
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 |
2002-08 |
url |
http://documents.worldbank.org/curated/en/2002/08/2009993/thailands-hurdle-approach-budget-reform https://hdl.handle.net/10986/11338 |
work_keys_str_mv |
AT dixongeoffrey thailandshurdleapproachtobudgetreform AT dorotinskybill thailandshurdleapproachtobudgetreform |
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1807154446309785600 |