The effectiveness of integrated budgeting management in fighting corruption

Abstract

© 2019 The Author(s). This research was aimed at analyzing problems, factors and an appropriate course for development of an effective integrated budgeting plan to counter corruption and misconduct in the public sector. The research design utilized a qualitative approach. A total of 55 key informants representative of all relevant sectors in integrated budgeting management for counter corruption and misconduct in the public sector was the study group. The research instruments were in-depth interview (IOC = 0.84), a Delphi opinion Questionnaire (IOC = 0.97) and a Focus group discussion (IOC = 0.79). The results reveal that the situation of public corruption and misconduct in the public sector both in monetary or non-monetary forms ranges from severe to very severe and is compared to a "deadly cancer" and "white collar crime against position." Although corruption has indirect impact on the people, the problem erodes and devastates the country as a whole. The problems found were the system, structure, weak leaders of government agencies and slow judicial administration, all of which spread the idea that "the risks of corruption are worthwhile" and consequently there is fearlessness and lack of restraint in this context. The 4 aspects and 27 factors influencing the effectiveness of an integrated budgeting plan to counter corruption and misconduct in the public sector were politics, administration, resources and good governance are identified and were found to be cohesive with the 19 criteria for evaluating effectiveness based on the concept of John P. Campbell et al. (1977) addressing the cost-effectiveness of budget spending involving the "money of the citizen taxpayers". As for appropriate integrated budgeting management, this study found this was most efficient when the "tactics of networking, collaboration characterized in working as a team" or what is called "Team Thailand Anti-Corruption 4.0" with all relevant sectors having "understanding, synergy and sincerity" to counter corruption and misconduct in the public sector occurred.