Accountability Model In Malaysia

The New Public Financial Management in Malaysia

David R. Stiles*
Cardiff Business School
Cardiff University
Aberconway Building
Colum Drive
Cardiff CF10 3EU
Fax [phone]
Email [e-mail]

Yusuf Karbhari
Cardiff Business School
Cardiff University
Aberconway Building
Colum Drive
Cardiff CF10 3EU

Muslim H.S. Mohamad
Kulliyyah of Economics and Management Sciences
IIUM Gombak Canpus
International Islamic University Malaysia
50728 Kuala Lumpur
Malaysia

Autobiographical note
David R. Stiles is Lecturer in Strategy & Marketing and Yusuf Karbhari is Reader in
Accounting, at Cardiff Business School. Both have published widely in financial aspects of public administration. Muslim H.S. Mohammad is Assistant Professor in the Department of
Accounting at International Islamic University.
Acknowledgements
We wish to thank the anonymous reviewers at the Academy of Management Annual Meeting,
Atlanta, August 2006, where an earlier version of this paper was nominated for the Carolyn
Dexter Award for Best International Paper; and the Malaysian managers who gave their valuable time to this project. This work is entirely the responsibility of the authors.
* Corresponding author. Copies of the complete research instrument are available from this address.

New Public Financial Management in Malaysia

Abstract

Purpose - This study focuses on the effectiveness of New Public Financial Management
(NPFM) in Malaysia.
Design/methodology/approach – The paper reviews the literature on the universality of
NPFM, distinguishing between those arguing NPFM is universally applicable and those regarding it as situational. It then tests whether NPFM is appropriate outside western contexts, examining developments in the emerging country of Malaysia. Major surveys and in-depth interviews with senior managers in 131 government agencies explore perceptions about the effectiveness of NPFM.
Findings – Although technical,

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