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The impact of finanacial management reforms on operational effectiveness and accountability in Malaysian Central Government organisations

Karbhari, Yusuf and Mohamad, Muslim Har Sani (2005) The impact of finanacial management reforms on operational effectiveness and accountability in Malaysian Central Government organisations. In: The International Conference on Governance, Accountability and Taxation, 5-6 September 2005, Kuala Lumpur. (Unpublished)

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Abstract

This study investigates the overall impact of financial management reforms undertaken by Malaysian central government organisations during the 1990s on operational effectiveness and accountability. The impact of the reforms on attitudes of staffs and planning was also discussed. The financial management reforms investigated in this study were the Modified Budgeting System, Internal Auditing System and Micro Accounting System. These reforms also shared characteristics of reform initiatives undertaken in developed countries including greater participation of line managers in managing public resources, output based performance contracts, and private sector accounting techniques. The findings of this study shed the light on the effectiveness of these programmes and disclosed the obstacles that undermined the reform objectives

Item Type: Conference or Workshop Item (Full Paper)
Additional Information: 2144/5422
Uncontrolled Keywords: New Public Management (NPM); Operational Effectiveness; Contract Management; Accountability; Malaysian Central Government
Subjects: J Political Science > JQ Political institutions Asia
Kulliyyahs/Centres/Divisions/Institutes: Kulliyyah of Economics and Management Sciences > Department of Accounting
Depositing User: Dr Muslim Har Sani Mohamad
Date Deposited: 26 Oct 2011 23:58
Last Modified: 01 Dec 2011 10:43
URI: http://irep.iium.edu.my/id/eprint/5422

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