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1 – 3 of 3Su Voon Khoo, Nur Hairani A. Rahman and Nurul Liyana M. Kamil
The purpose of this paper is to evaluate the influence of budgeting process elements (budget participation, preparation, implementation and evaluation) on budget performance of…
Abstract
Purpose
The 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/approach
A 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.
Findings
The findings revealed the significant influence of the two predictors: (1) budget participation and (2) budget implementation and evaluation, on budget performance. Both have positive and significant impacts on budget performance. However, budget preparation appeared to have no significant relationship with budget performance, although there is positive effect.
Originality/value
This study provides empirical evidence on the budgeting process factors that influence budget performance. The findings hopefully are of interest to government officials, especially frontline bureaucrats, who seek to ensure that budget performance meets expectations in Malaysia and other countries.
Details
Keywords
The study focuses on the impact of the coronavirus disease 2019 (COVID-19) pandemic and policy measures implemented by the Malaysian government to address issues during this…
Abstract
Purpose
The study focuses on the impact of the coronavirus disease 2019 (COVID-19) pandemic and policy measures implemented by the Malaysian government to address issues during this period. The study examines the impacts on the financial security and mental health of single-parent families in Malaysia.
Design/methodology/approach
The study used a cross-sectional survey to obtain data about single-parent families. To support the information collected with the survey, interviews were conducted with six representatives from six single-parent associations.
Findings
The study identified that policy measures implemented by the Malaysian government have helped improve the financial security of single-parent families. However, for mental health, the support single parents received was not able to provide better quality of life, as the majority were severely affected by the COVID-19 pandemic, especially during lockdown, before they received any assistance from the government.
Research limitations/implications
The study was conducted during the pandemic; thus, the study was not able to include a larger sample of single parents. Therefore, the findings cannot be generalized to explain nationwide issues. However, the study provides important insights into understanding the effect of the COVID-19 pandemic on people, especially single-parent families.
Practical implications
The study confirmed that the COVID-19 pandemic has affected single parents in different ways. Financial security and mental health, the focus of this study, have provided a clear justification for how pandemics could affect people’s lives. Specifically, the situation was exacerbated after the implementation of movement control orders in Malaysia, and it has continuously affected the living conditions of single-parent families.
Social implications
The study focuses on single-parent families, a group that receives less attention from the government and policies, although this group is recognized as one of the vulnerable groups. Understanding this context helps to provide a clear guide for how policies can be formulated and provides equal attention to assist this group in the future.
Originality/value
This study focuses on single-parent families. Few studies have examined this perspective using Malaysia as the study context. Moreover, the study analyzes the pandemic situation, and this area is still new and underexplored.
Details