An evaluation of the influence of budgeting process on budget performance in Malaysia
Su Voon Khoo,
Nur Hairani A. Rahman,
Nurul Liyana M. Kamil
Abstract:PurposeThe purpose of this paper is to evaluate the influence of budgeting process elements (budget participation, preparation, implementation and evaluation) on budget performance of government.Design/methodology/approachA cross-sectional survey was administered among budget officers from government agencies, departments, and units in Malaysia. Descriptive and regression analyses were used to examine the relationship between the budgeting process and budget performance.FindingsThe findings revealed the signif… Show more
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