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Accountability perception of Thai Government: to whom and what counts

Accountability perception of Thai Government: to whom and what counts PurposePublic sector entities face conflicting demands from stakeholders. The literature suggests identifying and prioritizing stakeholders can improve accountability. Thailand, an emerging economy, and currently under military rule, provides an interesting context to investigate stakeholder tensions. The purpose of this paper is to investigate how and why the Thai Government bureaucrats prioritize their stakeholders.Design/methodology/approachThe study draws on the managerial branch of stakeholder theory and stakeholder salience theory to examine the importance of various stakeholders and of the stakeholders’ salient attributes perceived by the Thai Government bureaucrats in discharging its accountability. The study uses a survey questionnaire mailed out to the central government departments in Thailand.FindingsThe study finds that single most important stakeholder is the Office of the Auditor-General. The public is perceived as the second. This is dissimilar to the western-centric accountability focus on the public, and challenges claims by the Thai military coup that it will bring democratic rule. “Legal power” supporting the stakeholders’ claims for government accountability is the most influential attribute in determining stakeholder importance and prioritizing attention for government bureaucrat’s discharge of its accountability.Originality/valueSuch findings increase understanding of the applicability of stakeholder theory and stakeholder salience theory in the context of military rule in emerging economy countries such as Thailand. This paper also provides suggestions of how stakeholders may shape their salience in order to gain priority. This also provides an immediate suggestion for reforms of the Thai regulatory frameworks in prioritizing stakeholders and promoting the government’s greater accountability. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Public Budgeting, Accounting & Financial Management Emerald Publishing

Accountability perception of Thai Government: to whom and what counts

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Publisher
Emerald Publishing
Copyright
Copyright © Emerald Group Publishing Limited
ISSN
1096-3367
DOI
10.1108/JPBAFM-05-2018-0044
Publisher site
See Article on Publisher Site

Abstract

PurposePublic sector entities face conflicting demands from stakeholders. The literature suggests identifying and prioritizing stakeholders can improve accountability. Thailand, an emerging economy, and currently under military rule, provides an interesting context to investigate stakeholder tensions. The purpose of this paper is to investigate how and why the Thai Government bureaucrats prioritize their stakeholders.Design/methodology/approachThe study draws on the managerial branch of stakeholder theory and stakeholder salience theory to examine the importance of various stakeholders and of the stakeholders’ salient attributes perceived by the Thai Government bureaucrats in discharging its accountability. The study uses a survey questionnaire mailed out to the central government departments in Thailand.FindingsThe study finds that single most important stakeholder is the Office of the Auditor-General. The public is perceived as the second. This is dissimilar to the western-centric accountability focus on the public, and challenges claims by the Thai military coup that it will bring democratic rule. “Legal power” supporting the stakeholders’ claims for government accountability is the most influential attribute in determining stakeholder importance and prioritizing attention for government bureaucrat’s discharge of its accountability.Originality/valueSuch findings increase understanding of the applicability of stakeholder theory and stakeholder salience theory in the context of military rule in emerging economy countries such as Thailand. This paper also provides suggestions of how stakeholders may shape their salience in order to gain priority. This also provides an immediate suggestion for reforms of the Thai regulatory frameworks in prioritizing stakeholders and promoting the government’s greater accountability.

Journal

Journal of Public Budgeting, Accounting & Financial Management – Emerald Publishing

Published: Mar 4, 2019

References

  • A framework for stakeholder identification and classification in construction projects
  • Diffusion of the cash basis International Public Sector Accounting Standard (IPSAS) in less developed countries (LDCs) – the case of the Nepali Central Government
  • Who matters to CEOs? An investigation of stakeholder attributes and salience, corporate performance, and CEO values
  • Media coverage of accounting: the NRL salary cap crisis
  • The 2014 Thai coup and some roots of authoritarianism
  • Western accounting reforms and accountability in wealth redistribution in patronage-based Nigerian society