BALANCED SCORECARD BASED QUALITY INFORMATION FOR BUDGET MANAGEMENT OF SAMUTSAKHON’S SUB-DISTRICT ADMINISTRATIVE ORGANIZATION

Abstract

This research aimed to 1) analyze and design the balanced scorecard quality information for budget management in Samutsakhon’s Sub-district Administrative Organization, 2) evaluate the acceptance of the stakeholders at different levels of management towards the balanced scorecard quality information proposed, and 3) assess the stakeholders’ opinion about how well the balanced scorecard quality information for budget management could be applied to solve the budget management problems.The one hundred and sixty samples were personnel from Samutsakhon’s Sub-district Administrative Organization, randomly selected by means of cluster random sampling from sixteen Samutsakhon’s Sub-district Administrative Organizations. The research tools included 1) the balanced scorecard quality information for budget management in Samutsakhon’s Sub-district Administrative Organization, 2) an acceptance evaluation form, and 3) an assessment form of how well the information developed could be used to solve the budget management problems. The statistics used in data analysis were Chi-square. The research results were as follows: 1)The analysis and design resulted in forty-two balanced scorecard quality information (reports) for budget management in Samutsakhon’s Sub-district Administrative Organization, which could be divided into five reports on the strategic level, twenty-one reports on the managerial levels, and sixteen reports on the operational level. 2) A number of stakeholders at different levels of management who accepted the designed information were more than those who disapproved of the designed information at a statistical significance level of 0.05. 3) A number of stakeholders who agreed that the designed information could help to solve the budget management problems were more than those who disapproved of the designed information at a statistical significance level of 0.05.