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

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 obtaini...

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Main Authors:	Karbhari, Yusuf, Mohamad, Muslim Har Sani
Format:	Conference or Workshop Item
Language:	English
Published:	2007
Subjects:	HJ9701 Public accounting JF Political institutions (General)
Online Access:	http://irep.iium.edu.my/10967/ http://irep.iium.edu.my/10967/1/PM-EIASM-07-the_impact_of_the_MBS_on_perf_measures-.pdf

id	iium-10967
recordtype	eprints
spelling	iium-109672013-03-22T08:07:27Z http://irep.iium.edu.my/10967/ The impact of the modified budgeting systems (MBS) on performance measurement in Malaysian central government organisations Karbhari, Yusuf Mohamad, Muslim Har Sani HJ9701 Public accounting JF Political institutions (General) 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. 2007 Conference or Workshop Item PeerReviewed application/pdf en http://irep.iium.edu.my/10967/1/PM-EIASM-07-the_impact_of_the_MBS_on_perf_measures-.pdf 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)
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English
topic	HJ9701 Public accounting JF Political institutions (General)
spellingShingle	HJ9701 Public accounting JF Political institutions (General) Karbhari, Yusuf Mohamad, Muslim Har Sani The impact of the modified budgeting systems (MBS) on performance measurement in Malaysian central government organisations
description	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.
format	Conference or Workshop Item
author	Karbhari, Yusuf Mohamad, Muslim Har Sani
author_facet	Karbhari, Yusuf Mohamad, Muslim Har Sani
author_sort	Karbhari, Yusuf
title	The impact of the modified budgeting systems (MBS) on performance measurement in Malaysian central government organisations
title_short	The impact of the modified budgeting systems (MBS) on performance measurement in Malaysian central government organisations
title_full	The impact of the modified budgeting systems (MBS) on performance measurement in Malaysian central government organisations
title_fullStr	The impact of the modified budgeting systems (MBS) on performance measurement in Malaysian central government organisations
title_full_unstemmed	The impact of the modified budgeting systems (MBS) on performance measurement in Malaysian central government organisations
title_sort	impact of the modified budgeting systems (mbs) on performance measurement in malaysian central government organisations
publishDate	2007
url	http://irep.iium.edu.my/10967/ http://irep.iium.edu.my/10967/1/PM-EIASM-07-the_impact_of_the_MBS_on_perf_measures-.pdf
first_indexed	2023-09-18T20:20:19Z
last_indexed	2023-09-18T20:20:19Z
_version_	1777408063228084224

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

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