作者: Prae Keerasuntonpong , Pavinee Manowan , Wasatorn Shutibhinyo
DOI: 10.1108/JPBAFM-05-2018-0051
关键词: Government 、 Public policy 、 Sanctions 、 Central government 、 Business 、 Public sector 、 Emerging markets 、 Accounting 、 Bankruptcy 、 Annual report
摘要: Public accountability was formally imposed on the Thai Government in 1997 when World Bank compelled public sector reforms as a condition for bailing country from bankruptcy. Despite regulating to promote 20 years, of is still criticized poor. However, specific areas needing improvement have not been clearly identified Thailand. The purpose this paper investigate how discharges its accountability.,Prior literature supported annual reports essential means by which entities discharge their accountability, and addressed desirable aspects reporting permit public’s monitoring government’s performance. That is: account must be publicly accessible, timely, reliable adequate. This evaluates 2016 Central departments against these tandem with regulations.,The results show that reliability timeliness report disclosures are most problematic, followed accessibility adequacy. It also found existing regulations provide only mild sanctions government officers non-compliance. Further, statistical evidence suggests larger better voluntary items than smaller revenue.,These weaknesses immediate suggestions policy regulators improve Government’s accountability. These expected useful international lending institutions aware particular issues considering foreign aid programs. Theoretically, supports necessity mechanisms, sanctions, need strong enough motivate governments’ highlights can measure or evaluating emerging countries such