Title: Social infrastructure investments: accounting and information systems' roadblocks

Authors: Kongkiti Phusavat; Pongphan Kruaithong; Jayanthi Ranjan; Binshan Lin

Addresses: Center of Advanced Studies in Industrial Technology, Faculty of Engineering, Kasetsart University, Bangkok 10900, Thailand ' Center of Advanced Studies in Industrial Technology, Faculty of Engineering, Kasetsart University, Bangkok 10900, Thailand ' Information and Systems Management, Institute of Management Technology, Ghaziabad 201001, India ' BellSouth Corporation Professor, Louisiana State University in Shreveport, BE321, Business School, Shreveport, LA 71115, USA

Abstract: The study, sponsored by Office of Public Sector Development Commission (OPDC), aims to help implement the concessionary concept for social infrastructure investments and upgrades in Thailand. Given the ongoing national trends, the OPDC has decided to examine international practices to help maintain the country's fiscal disciplines while providing sufficient social services. On the basis of the UK's Victoria Dock Primary School and Australia's Royal Children's Hospital cases, an accounting information system represents Thailand's roadblock in adapting the finance-build-operate-transfer model. Finally, the study recognises the need to link this accounting system with Information and Communication Technology (ICT) to form effective back-office operations for a public agency.

Keywords: social infrastructures; public–private partnerships; PPPs; private finance; private initiatives; e-government; electronic government; Thailand; accounting information systems; ICT.

DOI: 10.1504/EG.2012.048003

Electronic Government, an International Journal, 2012 Vol.9 No.3, pp.277 - 290

Published online: 22 Nov 2014 *

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