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ERIC Number: EJ1064669
Record Type: Journal
Publication Date: 2012-Sep
Pages: 11
Abstractor: As Provided
Reference Count: 8
ISSN: EISSN-1941-3432
An Integrated Performance-Based Budgeting Model for Thai Higher Education
Charoenkul, Nantarat; Siribanpitak, Pruet
Research in Higher Education Journal, v17 Sep 2012
This research mainly aims to develop an administrative model of performance-based budgeting for autonomous state universities. The sample population in this study covers 4 representatives of autonomous state universities from 4 regions of Thailand, where the performance-based budgeting system has been fully practiced. The research informants consist of administrators and staff in charge of planning, financial affairs and budgeting. The research techniques applied in this study are surveys and a study of 4 selected cases. The research instruments are document analysis, a questionnaire and in-depth interviews. The key research findings reveal that the proper administrative model of performance-based budgeting for institutions of higher education is an "integrated model" of budgeting which consists of 4 principal components: 1) a strategic plan; 2) a budgeting system to be operated based on 7 hurdles; 3) the structure of an integrated approach of budget management and 4) the conditions for implementation of the proposed model and the supporting factors.
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Publication Type: Journal Articles; Reports - Research
Education Level: Higher Education; Postsecondary Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Identifiers - Location: Thailand