Social infrastructure investments: accounting and information systems' roadblocks
by Kongkiti Phusavat; Pongphan Kruaithong; Jayanthi Ranjan; Binshan Lin
Electronic Government, an International Journal (EG), Vol. 9, No. 3, 2012

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.

Online publication date: Sat, 22-Nov-2014

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