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...

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Main Authors:	Mohamad, Muslim Har Sani, Kharbari, Yusuf
Format:	Article
Language:	English
Published:	Trisakti University 2009
Subjects:	HJ7451 Expenditures. Government spending HJ9701 Public accounting
Online Access:	http://irep.iium.edu.my/4291/ http://irep.iium.edu.my/4291/ http://irep.iium.edu.my/4291/1/IMAR_1_-_Muslim_HAr_4291.pdf

id	iium-4291
recordtype	eprints
spelling	iium-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
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English
topic	HJ7451 Expenditures. Government spending HJ9701 Public accounting
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
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.
format	Article
author	Mohamad, Muslim Har Sani Kharbari, Yusuf
author_facet	Mohamad, Muslim Har Sani Kharbari, Yusuf
author_sort	Mohamad, Muslim Har Sani
title	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_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_sort	npfm in emerging economies : the modified budgeting system(mbs) in malaysian government
publisher	Trisakti University
publishDate	2009
url	http://irep.iium.edu.my/4291/ http://irep.iium.edu.my/4291/ http://irep.iium.edu.my/4291/1/IMAR_1_-_Muslim_HAr_4291.pdf
first_indexed	2023-09-18T20:12:28Z
last_indexed	2023-09-18T20:12:28Z
_version_	1777407568718594048

The NPFM in emerging economies : the Modified Budgeting System(MBS) in Malaysian government

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