TY - SER AU - Payear Sangiumvibool AU - Badir,Yuosre AU - Supasith Chonglerttham, AU - Vilas Nitivattananon, AU - Vimolwan Yukongdi, TI - Budgeting in higher education T2 - Dissertation PY - 2016/// CY - Pathum Thani, Thailand PB - Asian Institute of Technology KW - Education, Higher KW - Thailand KW - Finance KW - Management N1 - A dissertation submitted in partial fulfillment of the requirements for the degree of Doctor of Philosophy in Management, School of Management; Thesis (Ph.D.) - Asian Institute of Technology, 2016 N2 - This study presents analyses of panel data from 2007 to 2011 from various authoritative sources of information on public universities in Thailand. The focus is on factors that influence the budgetary decision-making process in providing educational services to the general public under a recently implemented performance-based budgeting (PBB) system. Theories applied to this research consists of PBB theory, principal-agent theory, resource dependence theory, and decision-making process theory. Results from fixed effect regression models show that student headcount, political influence, and economic conditions are not statistically significant variables in the decision-making process which establish budgetary expenditures for educational services. These findings seem to contradict those in existing literature that have relied on analyses of data from surveys, interviews, and questionnaires. This study contributes to the literature by providing quantitative data analysis and providing accurate information that could assist university administrators in preparing their universities' budgets. UR - http://203.159.5.9/ait-thesis/detail.php?q=B20770 ER -