BUDGET ADMINISTRATION IN THAI EDUCATIONAL INSTITUTIONS: PROBLEMS, CONTEXTS, AND SUSTAINABLE DEVELOPMENT STRATEGIES
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Abstract
This article aims to analyze the problems of budget administration in Thai educational institutions, explore the contextual differences of these problems, and propose strategies for developing an efficient, transparent, and sustainable budgeting system. The study employs documentary analysis of relevant research and reports, along with thematic synthesis to systematically categorize the nature of the difficulties. The framework of Performance-Based Budgeting (PBB) is applied to guide the analysis. The results indicate that budget-related problems can be grouped into four key dimensions: administrative systems and procedures, personnel, governance and transparency, and supervisory structure. These problems vary based on school type, size, and affiliation. For example, small schools face constraints in internal control mechanisms, while schools under local authorities often encounter delays in the disbursement process. The study proposes seven development strategies: enhancing personnel capacity, developing information systems, producing practical guidelines, promoting good governance, restructuring administrative systems, encouraging participatory budgeting, and strengthening internal supervision. In addition, five synthesized areas of new knowledge are presented: integrating top-down policy with local implementation, co-developing human and structural capital, cultivating a budget-conscious organizational culture, addressing the imbalance between authority and workload, and viewing budgeting as a strategic tool rather than an end goal. These findings offer a conceptual foundation for policy formulation and the development of budget administration systems that are both effective and sustainable.
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