ABSTRACT
In recent years, the states of Southeast Asia have implemented a range of budgetary reforms as part of a wider agenda to raise their levels of governance. The changes introduced have varied in their nature and extent according to the culture, political system, economic development, and administrative capacity of each country. In some cases, they have built upon an already well-developed system of budgetary management. In others, they represent the first serious steps to creating a viable budgetary system as in Laos, Vietnam, and Cambodia.[1,2] This study examines the reforms implemented in the various countries concerning the different aspects of budgetary management, and highlights in the concluding section the challenges for further reform.
