Title of thesis Integrated Budgeting in Thailand: A Case Study of the Narcotic Integrated Budget Plan. This study attempts to explore the concept of using integrated policy for Thailand through a case study of the Narcotic Integrated Budgeting Plan.
INTODUCTION
- Overview
- Thailand Overview
- Policy Integration
- Integrated Budgeting in Thailand
- Statement of Problem
- Significance of the Study
- Research Objectives
- Research Questions
- Definitions and Terms
- Benefit of the Study
- Summary
This study attempts to explore the concept using integrated policy through a case study of the Narcotic Integrated Budgeting plan. There is also experience in connection with the application in the integrated budget plan.
LITERATURE REVIEW
Emerging Developments in Budgeting
These terms can all be roughly divided into two categories: 'better budgeting' and 'non-budgeting', reflecting the idea of improving or abandoning budgeting, respectively (Hansen et al. 2003). Becker (2014) uses the term 'non-budgeting' for a broad illustration of the practice of management control without budgets.
Budgetary Theoretical Approach
- Line-Item Budgeting
- Performance Budgeting
- Program and Planning (Programming) Budgeting (PPB)
- Zero-Based Budgeting
- Outcome-Focused Budgeting
Overall, recent literature on new developments in budgeting has failed to reach consensus on the meaning of better budgeting. In the case of public sector outcome targets, there should be an identification of goals and objectives along with linkage to budget allocations to achieve such goals.
Strategic Performance-Based Budgeting System
- Strategic Plan
- Strategic Performance-Based Budgeting System
Typically, individual program managers are in the best position to decide on the most appropriate combination of inputs to be used to implement their programs. The strategy is a unified, comprehensive and integrated plan regarding the company's strategic advantage in environmental challenges.
Horizontal Policy Integration
- Conceptual Background
- Collaboration
- Policy Networks and Network Management
- Policy Integration
At the point of the approaches of government-centered study in the areas of policy coordination and integration, researchers have specified the problems regarding the institutional and agency dimensions. Although coordination and cooperation are part of the policy integration process, they do not comprise the overall process.
Organizational Theory Perspectives on Budgets
- Institutional Perspectives on Budgets
- Resource Dependency Perspective on Budgets
- Stake Holders’ Theory
- Principal-agent Theory
- Agency Budgeting
- Public Expenditure Management (PEM)
One solution to the public sector problem is to expose public services to greater competition. The result of the above drivers for change is that the role and institutional character of the state is under increasing pressure to be more market-oriented and management-oriented, with an emphasis on 'doing more with less.' The traditional model of agencies and public service delivery, based on the principles of bureaucratic hierarchy, planning, centralization, direct control and self-sufficiency, is being replaced by a 'new public management' (NPM) model.
Budgeting in Thailand
- Annual Budget-Preparation Process
- Budget Appropriation and Financial Management
- Economic Outlook for FY 2018
- The FY 2018 Budget Policy
- Budget Structure
- Expenditures Classified by Groups
- Strategy for the FY 2018 Budget Allocation
After the amendments, the budget goes to the plenary meeting of the House of Representatives for the second reading. The share corresponded to 22.8 percent of the total budget, compared to 22.5 percent for fiscal year 2017.
National Security Budget 2018 (Narcotics)
Summary
RESEARCH METHODOLOGY
Conceptual Framework
- Hypothesis
To be effective, creating the budget must be a collaborative approach so that the organization and the individual can succeed. For a hypothesis to be considered a scientific hypothesis, it must be proven through a methodology.
Operational Definition
- Independent Variables
- Dependent Variables
H11: Flexibility and openness to changing conditions of cooperation influence effective management of an Integration Budget Plan. This study builds an assessment to get the feasible factors needed to observe the effectiveness of the budgeting method in achieving structured objectives, which is the dependent variable for this study.
Research Design
- Population
- Sample Size
- Sampling Design
The key informants were selected managers, civil servants and officials related to the Budget Bureau of Thailand (BOB) and the Office of the Narcotics Control Board (ONCB). The sampling design refers to the rules and procedures by which some elements of the population are included in the sample.
Data Collection
- Primary Data
- Secondary Source
The original data collected or observed by the researcher for the specific purpose and requirements of the study is called the primary data, the main source of the data for the purpose of this study was derived from the respondents. The primary data is obtained through a structured questionnaire survey and interview, the survey also includes secondary data for analysis by collecting information from conference and meeting materials.
Research Instrument
Thus, the interpretation of the mean score and standard deviation was set with a value between 1.00 and 5.00 (between the lowest and the highest). Each rung on the scale is assigned a numerical value that starts at 1 and increases by one for each rung.
Data Analysis
- Quantitative Data Analysis
- Qualitative Data Analysis
Qualitative research operates on the assumption that the empirical evidence collection is related to both theoretical ideas and structures that lie beneath the observable reality. But the data from the observable surface reality are only examples of what is happening at the visible surface level.
Validity and Reliability
Therefore, validity involves the collection and analysis of data to assess the validity of quantitative instruments. Pre-test questionnaires were sent to the target population in selected government agencies, mainly the ONCB, to check the consistency of the question to represent the results of this study.
Summary
The research was influenced by the literature review and also by instruments designed to obtain information that was capable of objective examination and expression, so that the collection and analysis of information reflected the hypotheses tested in both quantitative and qualitative approaches. However, this study aims to test only the budget planning part and does not cover the achievement of expected results due to the demands of different angles and factors.
QUANTITATIVE RESULTS
Descriptive Statistics
- Normality Testing
A visual inspection of the histogram of Skewness and Kurtosis shows that all data passed the normality test of the parametric statistical assumption. The histogram shows a bell curve indicating that the data is spreading, and shows normality using both graphical methods and tests to check the normality of the variable.
Cumulative Frequency (P-P) Plots
Outliers
According to Figure 4.5, the regression-deleted residual value and dependent variables appear to have no outliers. The regression standardized residual value and dependent variables appear to have no outliers in Figure 4.6.
Multicollinearity Testing
Prediction Power
Inferential Statistics
Multiple linear regression (MLR) attempts to model the relationship between two or more explanatory variables and a response variable by fitting a linear equation to the observed data. Population regression lines for p explanatory variables from the hypothesis in the second chapter regarding standardized coefficients (Beta) are shown in Figure 4.7.
Findings
Proposed Model
This refers to the idea that budget planning will have an effect on how policy is designed, in this case narcotic problems. Finally, the policy performance indicators are the idea that the problem situation and the severity of the problem will have an effect on how the budget policy is designed, for example the number of agencies for the budget of each unit, diversity of agencies and diversity of resources available for budget efficiency.
Summary
This new finding is a new model that can explain the effectiveness of Thailand's Integrated Budget Management (EIBT). These factors are statistically significant and appear to have 82% productive power for budget management effectiveness in Thailand.
QUALITATIVE RESULTS
Qualitative Questions
Research Methodology and Sample Selection
- In-depth Interview
- Observations
As such, adopting the inclusion of all employees in the budget affects transparency in the organization. In this study, observation for budget planning used the senses of participants involved in budget and policy processes.
Method of Data Collection
In this way, the researcher can investigate more deeply into the issues that follow from the answers. This means that the researcher must transcribe all the detailed data from the participants' interviews when the researcher asked specific questions and listened carefully during the interview (Blaikie, 2009.).
Negotiation of Access to Participants
Due to the sensitive nature of this study (monetary matters), great emphasis was placed on the ethical use of all useful data, respect for participants' confidentiality and privacy, and informed consent prior to publication. A letter was then sent out with a general description of the analysis task and thus the topics for the interviews as set out in Appendix A to one or more of the participants.
Qualitative Data Analysis
The findings of each evaluator will then be compared to develop a broader and deeper understanding of the different views of the budget issue. If the findings of both the qualitative and quantitative studies come to the same conclusion, the study's confidence in the findings will be increased.
Qualitative Findings
Dixon (2001) stated that "higher levels of agencies had to control both the work practices of employees and their access to and use of organizational resources". Details of the in-depth interviews and observations can be found in the appendices.
Extended Literature Review
- Initiating Integrated Budgeting in Thailand
- Formulation of an Integrated Budgeting Plan
- Bureau of the Budget as the Co-committee for an Integrated Budgeting Plan
- Core Ministry/Agency
- Applying a Strategic Performance Based Budgeting System Framework
- Effectiveness and Efficiency of SPPBS Framework on IBPs
- Challenges of IBPs in Thailand
Involvement in the budgeting process fosters ownership, and ownership of the budgeting process has a direct impact on employee motivation. There appears to be a direct relationship between the success of an organization and ownership of the budget document.
Key Success Factors for Implementing IBPs
IBP action strategy Difficult to separate the strategy and at the same time be focused on expected outcome and target group. IBP activities May be irrelevant due to interest in obtaining annual budget from agencies.
Summary
IBP in Thailand Implementation Challenges Key Success Factors IBP projects may be irrelevant due to the. IBPI offers solutions where fiscal operational performance and financial information can be more closely integrated.
CONCLUSION AND RECOMMENDATIONS
Conclusion
- Quantitative Findings
- Qualitative Findings
Thailand's deficit in the 1990s turned into a surplus by the end of the decade as a result of an integrated fiscal policy. 2 depicts the path diagram of the model structure together with the output for hypothesized relationships in the new proposed model of effective management for the Integration Budget Plan.
Significance of the Study
- Significance of Practice
- Significance of Theory
- Significance to Social Change
Finally, there was a gap in the literature regarding how collaboration could improve the budget process. If operational managers are involved in the budget process, they have been able to increase budget performance.
Recommendations
- Law and Regulations
- Inter-Organization Approach
Improve the structure of each organization including scope of authority to be suitable with cooperation between organizations, including reducing labor redundancy. Improve the structure of each organization, including scope of authority to be suitable with cooperation between organizations, including reduction of labor redundancy.
Discussion
- Rejected 1
- Rejected 3 Flexibility and Openness to Changing Circumstances of Collaboration
In the state and private sector, it has no effect on the efficiency of operation in the integrated plan. Big data collects data from many different sources, and because it is a large amount of data, it requires storage, which can be in the cloud or on premises.
Limitations
In accordance with the recommendation on a special central organization for integration planning, there is currently an Office of the Narcotics Control Board (ONCB) which acts as the main organization responsible for integration planning, directly under the Deputy Prime Minister. The Office of the Narcotics Control Board (ONCB) was established under the Narcotics Control Act, B.E.
Future Study
The combination and diffusion of management accounting innovations - the case of the balanced scorecard in Sweden. Report of the meeting of the group of experts held on the integration of policies in the government in pursuit of the goals of sustainable development.
APPENDICES
APPENDIX A
NATIONAL STRATEGY 2018-2037 (SUMMARY)
The National Security Strategy aims to ensure national security and public satisfaction, with a key focus on national environmental management to promote safety, security, independence, sovereignty, peace and order at the national, societal and community levels. National strategy for strengthening national competitiveness and services; (3) digital, data and artificial intelligence industry and services; (4) transport and logistics industry and services; and (5) the national security industry. 3) Creation of diverse tourism.
