The factors influencing the local government underutilization of Capital Gudgets in Bhutan

Name: Sonam Tobgay

LCSH: Kasetsart University -- Theses. M.B.A. 2018

Classification :.LCCS: HJ2158.3

LCSH: Kasetsart University. -- Faculty of Business Administration -- Theses

LCSH: Capital budget -- Bhutan

LCSH: Public investments -- Bhutan

Abstract: The purpose of this study is to examine the factors influencing the underutilization of the capital budget by the Local Governments (LG) of Bhutan. This study evaluated six characteristics of LGs: (1) size of the LG, (2) age of the LG, (3) type of services provided by the LG, (4) location of the LG, (5) source of the fund received by the LG, and (6) size of the LG capital budget of Bhutan. The population for this study was 20 districts, 205 sub-districts and 4 municipalities in Bhutan that existed during the time of the study. A questionnaire using rating scale to measure influential level was designed, pre-tested and collected through online survey on the total population. The research data was analyzed using descriptive statistics including frequencies, arithmetic means and standard deviation. The research results showed the most influential factors on underutilization of the capital budget in four different budget cycle stages as follows; the allotment of additional budget by the central ministries at the end of the fiscal year (μ = 3.74), in the preparatory stage; (2) the late approval of additional budgets by the budget office (μ = 3.17), in the approval stage, (3) the delay of work progress due to road blocks (μ = 3.88), in the execution stage, and (4) the lack of LG monitoring and evaluation of the budget’s performance (μ = 3.09), in the evaluation stage. The results revealed that the factors influencing the capital budget underutilization varied depending on the six characteristics of the LG units, vis-à-vis size of LG units, age of LG units, type of services provided by LG units, location of LG units, sources of fund of LG units, and size of capital budget of LG units.

Kasetsart University. Office of the University Library

Address: Bangkok

Email: tdckulib@ku.ac.th

Name: Surang Hensawang

Role: Thesis Advisor

Name: Nirundon Tapachai

Role: Thesis CO-Advisor

Created: 2018

Modified: 2025-07-08

Issued: 2025-07-08

วิทยานิพนธ์/Thesis

application/pdf

URL: https://www.lib.ku.ac.th/KUthesis/2561/sonam-tob-all.pdf

CallNumber: HJ2158.3 .S66

eng

Spatial: Bhutan

Spatial: Bhutan

DegreeName: Master of Business Administration

Level: Master's Degree

Descipline: Business Administration

Grantor: Kasetsart University

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