The current budget reform aims to move a budget process, in which incrementalism prevails, towards a rational decision-making. This study investigates such reform in Thailand’s local governments with mixed methods research design. The results show that, despite budgetary incrementalism, administrative capacity—skills in participatory budgeting, communication, financial management and accounting, and strategic planning—and spending preferences among local frontline public administrators lead local budgeting to an information-based decision-making process. During this information-based decision-making process, the levels of information utilization, the strategic of information use (i.e., the storytelling styles), and the professional judgment among frontline public administrators can drive the municipalities’ budgetary decisions to be more efficient and effective. These findings confirms that administrative capacity and information are indispensable for a rational decision-making process as well as for efficient and effective budgetary decisions. As a result, these findings can be used to promote the use of information for the developing countries.
|Advisor:||Martell, Christine R.|
|Commitee:||Guy, Mary E., Ely, Todd, Suwanmala, Charas|
|School:||University of Colorado at Denver|
|School Location:||United States -- Colorado|
|Source:||DAI-A 81/2(E), Dissertation Abstracts International|
|Keywords:||Administrative capacity, Budget allocation, Budget decision, Informaiton use, Local budgeting, Spending efficiency and effectiveness, Thailand|
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