This lack of research, especially under the Malaysian context, was a major motivator to carry out
this study. It is also considered timely that this study be carried out in order to help the government in their plans to corporatise the public universities. This study can be regarded as the first attempt to explore the existing budgetary systems of Malaysian public universities. The study aims to obtain a broad overview of budgeting practices in Malaysian public universities. The findings may, however, give an indication on how far Malaysian public universities have adopted so-called good budgeting characteristics as previously identified by various studies into budgeting practices and processes in general. The results of the study may also potentially provide some input to Malaysian public universities as they move forward into a new more challenging managerial environment and attempt to improve their current budgeting systems. Finally, it may also strengthen the performance measurement processes of Malaysian public universities, and, enhance their ability to deliver the results to the government to achieve its reform process.