Dr. Wasan Kanchanamukda
What this Book is About? The 1990s decision of Thailand to transition some public universities towards autonomy retained overall accountability for government allocations while internal university matters were to be left to University Councils. An autonomous university in Thailand is defined as a government agency that receives a block grant, operates outside the government bureaucracy and is overseen by the Minister of Education. This includes freedom to determine salaries and staff benefits. The policy objective was to allow flexibility to increase fiscal and academic efficiencies. The process of moving from a finely detailed and inflexible government department budget to one managed according to a strategic plan requires skilled planning. This is the process described and analysed in this book. The book context considered the subjects of: universities as specific institutions; the origins and operations of Thai universities; specificities of the South of Thailand (where Thaksin University is located); modernization of the sector, and university budgeting and financial management. Upon being proclaimed autonomous in 2008 the Thaksin University Council appointed a Vice President for Finance and Budgeting – the author – to introduce corporate systems. Experience therefore informs this five-year narrative, which is complemented by a survey of users of the new systems, and interviews of senior decision-makers at two other autonomous universities, one at a similar stage to Thaksin University and the other created de novo as autonomous. It was found that budgeting in traditional public universities in Thailand is unresponsiveness to fiscal and educational needs. In addition, the true cost of staff employment is hidden if pension and welfare costs are not shown in university budgets and this can bias personnel decision-making. It was also found that creation of independent entities within government universities can lead to financial irregularities and loss of academic q
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