Model of Fiscal Managerial Capability City Municipality in Prachuabkirikhan Province

Abstract

The objectives of this study were to (1) assess the fiscal managerial capacities of City municipalities Prachuabkirikhan Province. (2) Explain executives’ attitudes toward fiscal managerial capabilities. (3) Compare opinions of sample toward fiscal managerial capabilities verified by demographic factors and explain the relationship between affecting factors and fiscal managerial capabilities, and (4) construct model of fiscal managerial capacity development. This study employed a mixed-methods design. Qualitative data were collected through in-depth interviews and non-participant observations. Key informants’ factors were, 28 City municipalities’ executives, local politicians and local media and officers. Content analysis and interpretation were data analytical tools. Quantitative approach, 270 officers attached to City municipalities were sample. Statistical software was employed to analyze the data using percentage, mean and standard deviation, t test ANOVA F, Pearson correlation and multiple Regression.

            The findings were revealed that: 1) there were problems of fiscal managerial capabilities, firstly fiscal managerial structure. Secondly, the municipalities were not fiscal self-reliant, depend on government subsidies and less fiscal strength. 2) Mayors and executives deeply concern on modern fiscal populism fiscal management. 3) There was a statistically significant difference among respondents’ attitude toward fiscal managerial capacities define by demographic factors at .05 statistically level and positive statistical correlations between affecting factors with fiscal managerial capabilities at statistically significant levels of .01 and could forecasted fiscal managerial capabilities at the 51.4%. 4) The fiscal managerial capacities model from research was as follows: 4.1) Change the fiscal managerial attitudes of the majors and executives. 4.2) provided an understanding of rights and citizen duties to communities. 4.3) Changed local political culture from the highly competitive culture to compromise culture with service mind. 4.4) Revised revenue system with pro-active management focus on tax and duty management. 4.5) Revised laws and regulations, enhancing people participation.