Budgetary control and management at the Malaysian central budget process - principles and practice
Article Abstract:
The recently implemented Malaysian reform effort at the central budget process, the Modified Budgeting System, is evaluated. Seventy-one interviews with senior officers in central and spending agencies are used to provide empirical and behavioral descriptions of the reform process. It is argued that many of the new processes are compatible with old budgeting patterns. It is concluded that the presence of similarities between old and new processes greatly enhances the reform process. On the other hand, behavioral changes represent serious obstacles to the implementation of reforms.
Publication Name: Financial Accountability & Management
Subject: Business
ISSN: 0267-4424
Year: 1996
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Puzzle pictures: Swedish budgetary processes in principle and practice
Article Abstract:
The new budgetary process adopted by the Swedish government is analyzed in terms of its goals and actual performance and in relation to its comparative merits over the former system. The new process was intended to be an improvement over its predecessor although it entailed highly bureaucratic methods and was considerably more complicated than the latter which simply operated on the application of a percentage figure on all items. The flexibility of the new system is its chief merit.
Publication Name: Financial Accountability & Management
Subject: Business
ISSN: 0267-4424
Year: 1995
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GP practice budgets: an evaluation of the financial risks and rewards
Article Abstract:
A number of general practitioners (GPs) in the UK have decided to change status to budget holders as a measure of financial management and accountability. These GPs have developed budgetary procedures for their operations. Surveys show that the trend will entail a corresponding increase in the development of both managerial and financial aspects of these practices and a new kind of general practitioner will emerge.
Publication Name: Financial Accountability & Management
Subject: Business
ISSN: 0267-4424
Year: 1992
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