Open AccessACHIEVING PRODUCTIVITY THROUGH BUDGETARY REFORM : A PROPOSAL FOR NEGARA BRUNEI DARUSSALAM
Author(s) -
Razali Mat Zin
Publication year - 2013
Publication title -
indonesian management and accounting research/(imar) indonesian management and accounting research
Language(s) - English
Resource type - Journals
eISSN - 2442-9724
pISSN - 1411-8858
DOI - 10.25105/imar.v12i2.1165
Subject(s) - productivity , incentive , process (computing) , public economics , business , economics , economic growth , microeconomics , computer science , operating system
The principle budget and productivity reforms of recent decades have shared a common error whereby they have been preoccupied with measurement while ignoring the incentive environment of public organization and their managers. This paper is an attempt to discuss issues pertaining to Negara Brunei Darussalam budgeting process which focus on a pervasive set of disincentives that penalize productivity improvements. The future of both productivity improvement and the country planning depends upon the incentives we create for the public organizations through the budgetary process. Some strategies to remedy the situation in Brunei are recommended.