Employees' perceptions on the implementation of Front Office-Back Office (FOBO) working system in the Inland Board of Malaysia

The transition to the Front Office–Back Office (FOBO) working system represents a significant transformation toward a more flexible working approach, incorporating a robust new IT system development and change in the organisational structure in the operations of the Inland Revenue Board of Malaysia (IRBM). This study explores employees’ perceptions regarding the implementation of this new working system after almost two years of its operation. Lewin's Change Management Theory is particularly relevant to this study as it includes the stages of unfreezing, changing, and refreezing which provides a framework for understanding how employees perceive and adapt to organisational changes. This study employs a quantitative methodology to gather data across four areas of employees’ perceptions: towards the working system, productivity and performance, challenges in the implementation of the new working system as well as improvement strategies. Data collection involved distributing questionnaires to 400 staff members from four IRBM locations specifically in Kelantan, Kedah, the Federal Territory of Kuala Lumpur, and Melaka resulting in 279 usable responses. Findings indicate that IRBM staff perceive the FOBO system as beneficial to their work efficiency and enhanced their ability to perform tasks. It contributes to overall productivity, better time management, and improved work-life balance, demonstrating higher levels of acceptance and satisfaction. This study also found that effective communication, comprehensive training programs, and clear management support are crucial in fostering positive perceptions. Moreover, the findings highlight the importance of a strategic approach to change management, emphasising employee engagement and transparent communication to enhance the implementation process. This study recommends IRBM to optimise the transition to the FOBO working system and ensure its longterm success, aiming for a more cohesive and productive workforce in sustaining service delivery and operational efficiency.