Ehsein, Ali Jaballa (2014) Factors influencing the readiness to adopt performance based budgeting system (pbbs) among Libyan institutions of higher learning / Ali Jaballa Ehsein. PhD thesis, University Malaya.
Abstract
Improving the government accounting and budgeting system has recently been at the core of several research works of many developing countries including Libya. Backed by strong commitments by governments as well as the assistance of international agencies such as the International Monetary Fund and the World Bank, efforts have been undertaken to introduce reforms and restructure the government accounting and budgeting systems of these countries in order to enhance the effectiveness of financial performance. This study aims to examine the effects of relative advantage, organizational support, satisfaction with the line-item, barriers, tolerance for ambiguity and training and the readiness to adopt performance based budgeting system (PBBS). In addition, the moderating roles of attitude towards change on the relationship between relative advantage and tolerance for ambiguity and the readiness to adopt PBBS in Libyan institutions of higher learning (IHLs). Mixed method was employed comprising questionnaire survey, interviews. The respondents were selected from employees of institutions of higher learning in Libya. Data from questionnaire survey was used to test the research hypotheses. To gain further understanding and insights on the relationship between the variables, semi-structured interviews were conducted with policy makers, decision makers and users. The findings of the questionnaire survey indicate significant positive relationship between the relative advantages, organisational support, and training and the readiness to adopt PBBS. In addition, the findings indicate significant negative relationships between satisfaction with the line-item, and barriers and the readiness to adopt PBBS. It was also found that attitude towards change moderates the relationship between relative advantage and tolerance for ambiguity and readiness to adopt PBBS. This study contributes to the body of knowledge by improving our understanding on the factors influencing the readiness towards change. In order to successfully adopt PBBS, the Libyan government should ensure the necessary support such as infrastructures and human capitals are available and ready to embrace the change towards PBBS. In addition, appropriate trainings have to be provided to the employees to enhance the implementation of PBBS.
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