@article{manthakha_2020, title={The Possibility of the establishment of Court for Accounting, Budgeting and Finance in Thailand}, volume={11}, url={https://so06.tci-thaijo.org/index.php/kpi_journal/article/view/244326}, abstractNote={<p>     The objectives of the Study on the Possibility of Establishing a Court for Accounting, Budgeting and Finance: The Case of Proposing the Organic Law for the Auditor General’s Office of Thailand are as follow.</p> <p>     1. To study the background and history of the current audit system and processes used by the Office of the Auditor General of Thailand to determine whether the development is sufficient to be used as a tool to audit the government’s exercise of power concerning general expenditures.<br>     2. To study the economic, social, and political environment that might have some effect on the audit system and process.<br>     3. To identify problems and obstacles of the current audit system and process, and their effects on the relevant legal structure and leadership, including the study of influence on social value.<br>     4. To study the flexibility in establishing a Court for Accounting, Budgeting and Finance for use as a mechanism in controlling government’s exercise of power on general expenditures, which can be adapted with auditing in order to increase efficiency, effectiveness, quality, and goal achievement.</p> <p>     This dissertation strongly recommends the following.<br>     1. A controlling strategy should be established a court to perform the duty of judging breaches of discipline in accounting, budgeting and finance and to penalize the guilty officials; the judges should have direct experience and specialization, which would lead to preventing loss of state monetary resources to corruption.<br>     2. The final “Court” should allow litigants to present evidence in disciplinary cases and the final court’s ruling must open to reasonable support by evidence.<br>     3. To protect rights and liberty of state officials as the Auditor General Committee is the one setting up criteria in ruling breach of discipline on budget and fiscal and the judge will finalize the case in order to balance the power between each other.</p> <p>     The most important point is that the rulings of the Court will serve as guidelines for the relevant officials concerning accounting, budgeting and finance as well as the prevention on repeated fallacy similar to the ruling of Tax Court or Labor Court.</p>}, number={3}, journal={King Prajadhipok’s Institute Journal}, author={manthakha, jaruwan}, year={2020}, month={Sep.}, pages={19–32} }