Abstract
Statement of the Problem. There are many indications that lead the author to believe Saudi Arabia might be on the verge of a major budget reform. Even though the author recognizes a need for budget reform, this research did not mean to hypothesize it. This research intended to contribute to any budget reform that might take place by examining what was perceived among selected Saudi budget officers concerning alternative budgeting systems whether a formal reform takes place or not. Research Methodology. The survey instrument utilized to gather data for this study was a thirty-one-item questionnaire. The selected sample consisted of Saudi budget officers in the public sector. The questionnaire was utilized to describe the knowledge, satisfaction and value of the 40 respondents. Using mostly frequency tables and some correlation, the data were studied to examine both the description of the sample and the hypotheses themselves. Findings. The budget officers were all male, mostly 30 years of age, had middle management positions, were college educated and had considerable civil work experience but few years of budgeting experience. While the budget officers had some knowledge about budget in general, they knew little about alternative budget systems. The pattern of responses reflected lack of knowledge about budget concepts and function. Additionally, not satisfied with the existing budget system, they reported a preference for change. Conclusion. The study implied that in the event of a budget reform in Saudi Arabia, the Saudi budget officers must become better informed--through various methods--about the valuable existing alternative budget systems and the benefits they would acquire in employing a system or combination of systems. The study recommended that prior to introducing a "program budget" to the system in Saudi Arabia, a careful consideration and formulation of strategic plan should be established, of which both development plans and operational plans would be a part. The study recommended also a careful analysis of plans to establish better cooperation between the planning and budgeting agencies of the country.