Abstract
ABSTRACTThis 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 system. 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.
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