DEVELOPMENT OF BUDGET MANAGEMENT IN ACCORDANCE WITH GOOD GOVERNANCE PRINCIPLES OF THE FACULTY OF ENGINEERING MAHASARAKHAM UNIVERSITY

Abstract

The objectives of this research were 1) to study the level of budget management according to the principles of good governance of the Faculty of Engineering. Mahasarakham University 2) to study the problem obstacles in managing the budget of the Faculty of Engineering, Mahasarakham University and 3) to study guidelines for developing budget management according to the principles of good governance of the Faculty of Engineering. Mahasarakham University. For quantitative research, a sample of 80 people was used with a 5-level estimation questionnaire. Statistics used in data analysis were frequency, percentage, mean, standard deviation and qualitative research. Target group consisted of 8 people which were 2 administrators, 2 academic staffs, 2 support staffs, and 2 student organization leaders. The data from the target group were obtained by interview method. Data were analyzed by content analysis and descriptive conclusions.

The results of the research revealed that 1) the overall of budget management according to the principles of good governance of the Faculty of Engineering, Mahasarakham University had, the mean at a high level ( =3.99). When considering each side, it was found that the side with the highest mean was the main responsibility ( =4.52) which was in at the highest level. The high level in 5 aspects, ranked by descending order as follows: principle of participation ( =4.14), rule of law ( =3.89), value principle ( =3.87), morality ( =3.83) and transparency ( =3.72), respectively 2) problems and obstacles in budget management according to good governance principles of the Faculty of Engineering Mahasarakham University was found that the principle of transparency still encountered problems about the obstacles in the inspection system of the work within the Faculty, the access to information as appropriate and reporting on the performance of the department for persons in the and out Faculty 3) guidelines for developing budget management according to the principles of good governance of the Faculty of Engineering, Mahasarakham University should be created and managed with stronger internal audit measures by assigning personnel appropriate to the workload of the department.