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The impact of the modified budgeting systems (MBS) on performance measurement in Malaysian central government organisations

Karbhari, Yusuf and Mohamad, Muslim Har Sani (2007) The impact of the modified budgeting systems (MBS) on performance measurement in Malaysian central government organisations. In: Performance Measurement and Control Conference, Sept 26-28, 2007 , Nice, France. (Unpublished)

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Abstract

The introduction of the Modified Budgeting System (MBS) as one of the New Public Financial Management (NPFM) tools to bring the efficiency of private sector into Malaysian government organisations had its implication on these organisations' performance measurement systems. Therefore, by obtaining perceptions of the senior managers in the civil services who experienced the reform, this study examines the impact of the Modified Budgeting System (MBS) had on performance measurement practice in Malaysian central government organisations. Specifically, the respondents were asked about the impact of the MBS on improving output based performance measurement, linkage between inputs and outputs, and developing own output measures. This study also examines who are the stakeholders consulted to develop performance measures and the level of importance that civil service’ managers attach to different types of performance indicators covering both financial and non financial indicators. The study found that generally the respondents agreed that the MBS had improved performance measurement in their organisations, and civil service managers attached more importance on customer related measures than efficiency indicators. Despite of these, weaknesses in implementation was mainly related to resistance to change by managers, thus, this might impede the effective development of the performance measures.

Item Type: Conference or Workshop Item (Full Paper)
Additional Information: 2144/10967
Uncontrolled Keywords: New public management (NPM); developing country; performance measurement; Malaysian central government organisations
Subjects: H Social Sciences > HJ Public Finance > HJ9701 Public accounting
J Political Science > JF Political institutions (General)
Kulliyyahs/Centres/Divisions/Institutes: Kulliyyah of Economics and Management Sciences > Department of Accounting
Depositing User: Dr Muslim Har Sani Mohamad
Date Deposited: 18 Dec 2011 17:05
Last Modified: 22 Mar 2013 16:07
URI: http://irep.iium.edu.my/id/eprint/10967

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