Transparency, Accountability and stakeholder Measurement Engagement on Budget Utilizaton Programs at Public Higher Education Institution of the Kingdom of Cambodia Base on Government Theory

Abstract

In 2004, the Public Financing Reform Plan of the Royal Government of Cambodia was released. It comprised four phases, including the launch of the financing policy for public universities developed by the Ministry of Education, Youth and Sport. This study focuses on the three criteria used for implementing program budgets in public higher education institutions: transparency, accountability, and stakeholder engagement, which are implemented through twelve sub-programs. It demonstrates that the transparency and accountability of budgets are still limited, evidenced by the lack of responsiveness to budget allocations outlined in the action plans of relevant departments within higher education institutions. While financial information is widely disseminated, the participation of stakeholders in research activities is constrained as decisions about program budgets tend to be made only by the senior management, while other stakeholders are required to accept allocated budgets for implementing their action plans.