Digital Transition in Public Financial Management: A Comparative Study of Strategies, Success Factors, and Challenges in Thailand and Singapore

Dhanabhadr Sookhdee

doi:10.64423/arpa.v33i2.77

Authors

Dhanabhadr Sookhdee College of Local Administration, Khon Kaen University, Thailand Author

DOI:

https://doi.org/10.64423/arpa.v33i2.77

Keywords:

Digital Public Administration, Fiscal Governance, Comparative Public Management, Thailand, Smart Government

Abstract

In the first quarter of the 21st century, digital transformation emerged as a key catalyst for reshaping public administration systems across Asia. This study examines the transition of public financial management (PFM) systems toward digitalization in Thailand, with comparative insights drawn from Singapore, which is recognized as a regional leader in digital governance. Anchored in the field of public administration, this study explores how national strategies, institutional frameworks, and technological integration influence the effectiveness, transparency, and responsiveness of public fiscal systems. Using a qualitative comparative approach, this study analyzes secondary data, including national digital policies, government reports, and academic literature. Key findings highlight that while Thailand has made significant progress through centralized platforms such as the GFMIS and e-GP, challenges remain in areas such as inter-agency data integration, cybersecurity, and adaptive capacity. In contrast, Singapore demonstrates strengths in strategic planning, AI adoption, and whole-of-government infrastructure development. The study concludes with policy recommendations for enhancing Thailand’s digital PFM by leveraging lessons from Singapore, emphasizing data interoperability, capacity building, and regulatory innovation. This study contributes to contemporary public administration discourse by addressing digital governance challenges within emerging economies and offering a practical roadmap for enhancing fiscal accountability and efficiency in the digital age.

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