PERALIHAN KEPADA SISTEM OBB SEKTOR AWAM: KAJIAN KES DI JABATAN PENGAIRAN DAN SALIRAN MALAYSIA
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Date
2014-09
Authors
SALLEH, AZANI
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Abstract
The purpose of this study is to determine how a new budgeting system that was first introduced by government in 2010 and to be fully used in 2013 was implemented in a government agency. The government agency selected for this case study is the Department of Irrigation and Drainage Malaysia (DID). This is an interpretive case study using qualitative methods. The data obtained from 32 senior officials in a semi-structured interview, documents review and observations during the department’s annual assessment budget meeting. The New Institutional Sociology (NIS) Theory was used to analyze the findings of this research.
The finding shows that during the transition period in the budgeting system, there is no significant change in organizational practices. There is an isomorphism coercive pressure on the DID from the Federal Government to adopt this system, even though DID is not one of the selected departments for this pilot project. To fulfill the requirement of the Federal Government for this new system, DID should provide detailed information on the budget. There is indication showing that officers were “fiddling” the information in order to adhere to the Federal Government’s demand and consequently ensure that financial resources are obtained.
Hence, the new budgeting system was "loose coupled” from the organizational practices. The implementation of the system was “ceremonial” in nature. As such, DID manage to evade complying with the guidelines provision as set by the government, and yet, the submitted reports look comprehensively convincing. In reality, the top management mentality is still unchanged as there streak of the old system despite of the change in the budgeting system. This is proven in this assessment where the performance of expenditure were still emphasized instead of focusing on the outcome and impact of the projects or programs undertaken.
Therefore, there is minimal changes occurring in the DID in the implementation of the new budgeting system during the transition period. Nevertheless, the pressures exerted from top management of the organization to DID managers to accept the new budgeting do change their daily routines in getting more accurate and detailed information for decision making. The changes are activities related to the processes to get the legitimacy from various levels within and outside the organization.
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PERALIHAN KEPADA SISTEM OBB SEKTOR AWAM