Tobgay, S., S. Hensawang, and N. Tapachai. “Factors Influencing the Local Government Underutilization of Capital Budgets in Bhutan”. Rajapark Journal, vol. 13, no. 31, Dec. 2019, pp. 157-70, https://so05.tci-thaijo.org/index.php/RJPJ/article/view/160119.