The NPFM in emerging economies : the Modified Budgeting System(MBS) in Malaysian government
This study examines the impact of the MBS on overall financial management in the Malaysian central government organisations. This study adopted cross sectional survey with two main stages of data collection - questionnaire and interview surveys. Providing evidence on the applicability of NPFM in de...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Trisakti University
2009
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| Online Access: | http://irep.iium.edu.my/4291/1/IMAR_1_-_Muslim_HAr_4291.pdf |
| _version_ | 1825644528639410176 |
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| author | Mohamad, Muslim Har Sani Kharbari, Yusuf |
| author_facet | Mohamad, Muslim Har Sani Kharbari, Yusuf |
| author_sort | Mohamad, Muslim Har Sani |
| collection | IIUM |
| description | This study examines the impact of the MBS on overall financial management in the Malaysian central government organisations. This study adopted cross sectional survey with two main stages of data collection - questionnaire and interview surveys. Providing evidence on the applicability of NPFM in developing countries, generally the respondents agreed that the MBS had improved financial management processes of their organisations by virtue of Expenditure Target, greater autonomy to operational managers and result based performance measures. However, structural weaknesses related to annuality and resistance to change by managers might undermine the reforms. Problems including shortfall of allocations and delays in receiving funds at responsibility centres should be addressed by the government. More importantly, this study provides evidence about the effectiveness of the NPFM mechanisms, which has its western origin, to civil service organisations in emerging economies. |
| first_indexed | 2024-03-05T22:34:09Z |
| format | Article |
| id | oai:generic.eprints.org:4291 |
| institution | International Islamic University Malaysia |
| language | English |
| last_indexed | 2024-03-05T22:34:09Z |
| publishDate | 2009 |
| publisher | Trisakti University |
| record_format | dspace |
| spelling | oai:generic.eprints.org:42912013-07-29T06:21:31Z http://irep.iium.edu.my/4291/ The NPFM in emerging economies : the Modified Budgeting System(MBS) in Malaysian government Mohamad, Muslim Har Sani Kharbari, Yusuf HJ7451 Expenditures. Government spending HJ9701 Public accounting This study examines the impact of the MBS on overall financial management in the Malaysian central government organisations. This study adopted cross sectional survey with two main stages of data collection - questionnaire and interview surveys. Providing evidence on the applicability of NPFM in developing countries, generally the respondents agreed that the MBS had improved financial management processes of their organisations by virtue of Expenditure Target, greater autonomy to operational managers and result based performance measures. However, structural weaknesses related to annuality and resistance to change by managers might undermine the reforms. Problems including shortfall of allocations and delays in receiving funds at responsibility centres should be addressed by the government. More importantly, this study provides evidence about the effectiveness of the NPFM mechanisms, which has its western origin, to civil service organisations in emerging economies. Trisakti University 2009-01 Article PeerReviewed application/pdf en http://irep.iium.edu.my/4291/1/IMAR_1_-_Muslim_HAr_4291.pdf Mohamad, Muslim Har Sani and Kharbari, Yusuf (2009) The NPFM in emerging economies : the Modified Budgeting System(MBS) in Malaysian government. The Indonesian Management and Accounting Research (IMAR), 8 (1). pp. 19-48. ISSN 1411 8858 http://www.maksi-trisakti.ac.id/index.php/imar-archive.html?start=12 |
| spellingShingle | HJ7451 Expenditures. Government spending HJ9701 Public accounting Mohamad, Muslim Har Sani Kharbari, Yusuf The NPFM in emerging economies : the Modified Budgeting System(MBS) in Malaysian government |
| title | The NPFM in emerging economies : the Modified Budgeting System(MBS) in Malaysian government |
| title_full | The NPFM in emerging economies : the Modified Budgeting System(MBS) in Malaysian government |
| title_fullStr | The NPFM in emerging economies : the Modified Budgeting System(MBS) in Malaysian government |
| title_full_unstemmed | The NPFM in emerging economies : the Modified Budgeting System(MBS) in Malaysian government |
| title_short | The NPFM in emerging economies : the Modified Budgeting System(MBS) in Malaysian government |
| title_sort | npfm in emerging economies the modified budgeting system mbs in malaysian government |
| topic | HJ7451 Expenditures. Government spending HJ9701 Public accounting |
| url | http://irep.iium.edu.my/4291/1/IMAR_1_-_Muslim_HAr_4291.pdf |
| work_keys_str_mv | AT mohamadmuslimharsani thenpfminemergingeconomiesthemodifiedbudgetingsystemmbsinmalaysiangovernment AT kharbariyusuf thenpfminemergingeconomiesthemodifiedbudgetingsystemmbsinmalaysiangovernment AT mohamadmuslimharsani npfminemergingeconomiesthemodifiedbudgetingsystemmbsinmalaysiangovernment AT kharbariyusuf npfminemergingeconomiesthemodifiedbudgetingsystemmbsinmalaysiangovernment |