Budget Reform in Malaysia and Australia Compared

Research output: Contribution to journalArticle

9 Citations (Scopus)

Abstract

The study, using the recent contrasting experience of budget reform in Malaysia and Australia, inquires why quite similar changes were attempted in different socio-economic and fiscal settings. It explains why their implementation differed and identifies the factors that shaped, sustained, or impeded the respective efforts. Three basic themes emerge. First, political and administrative will are necessary requirements for the success of any budget reform effort. Second, the more correspondent the bureaucratic culture is with the culture upon which the new budget system is premised, the more easily change occurs. Third, a model of reform predicated upon the assumption of fiscal restraint cannot effectively function in a climate of fiscal relaxation. Malaysia adapted its budget model from the Australian system. As the Australian model suited the paradigm of expenditure restraint, the adapted model proved less workable against the Malaysian climate of fiscal relaxation.

Original languageEnglish
Pages (from-to)99-118
Number of pages20
JournalPublic Budgeting and Finance
Volume18
Issue number1
DOIs
Publication statusPublished - 1 Jan 1998
Externally publishedYes

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Malaysia
budget
reform
climate
expenditures
paradigm
Fiscal
economics
experience
Climate

ASJC Scopus subject areas

  • Finance
  • Economics and Econometrics
  • Public Administration

Cite this

Budget Reform in Malaysia and Australia Compared. / Xavier, John Antony.

In: Public Budgeting and Finance, Vol. 18, No. 1, 01.01.1998, p. 99-118.

Research output: Contribution to journalArticle

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