THE GOOD GOVERNANCE IN FINANCE AND FISCAL MANAGEMENT OF GOVERNMENT

Abstract

The objectives of this study were to study the processes and methods, the success factors and the problems and obstacles of using the good governance in finance management of the best practice government. The unstructured question was used to collect the data in in-depth interview and the focus group method from the key informants who are managers and staffs of the finance department and internal and external service recipients of the  6 best practice governments, which have been awarded the NACC Integrity Awards/ honorable mention during 2013 – 2015.

The result revealed that:

1. The best practice governments have processes and methods of the finance management with the good governance cover the processes and methods in the rule of law, participation, responsibility, morality, accountability, and cost effectiveness.
2. The success factors in applying the good governance to use in finance management including of 6 the best practice governments, most of them are the success factor in style and staff management including: (1) being a good role Model (Style) (2) opportunity of service recipients and stakeholders participate into suggestion and problem (style) and (3) activities and training of good governance in using continuously operation (Staff).
3. The problems and obstacles of applying the good governance in finance management of the 6 best practice governments, most of them are the problems and obstacles in staff and management including: (1) some staffs are inadequate and incompetent in their work (2) some staffs are lack of participation and expression (Man) (3) problem of inefficiency communication in internal and external (Management) and (4) the redundancy of some rule and regulatory lead to ineffective and delay management (Management).