Transfer of Training

... Both authors gratefully acknowledge the support of the Public Sector Leadership Development Programme Steering Committee (Roma Bridger, Cathy Mercer, and Karen Taylor) and Memorial University's Gardiner Centre (Susan Arscott, Jackie Collins, and Bill Morrissey). ...

Although transfer of learning was among the very first issues addressed by early psychologists, the extant literature remains characterized by inconsistent measurement of transfer and significant variability in findings. This article presents a meta-analysis of 89 empirical studies that explore the impact of predictive factors (e.g., trainee characteristics, work environment, training interventions) on the transfer of training to different tasks and contexts. We also examine moderator effects of the relationships between these predictors and transfer. Results confirmed positive relationships between transfer and predictors such as cognitive ability, conscientiousness, motivation, and a supportive work environment. Several moderators had significant effects on transfer relationships, including the nature of the training objectives. Specifically, most predictor variables examined (e.g., motivation, work environment) had stronger relationships to transfer when the focus of training was on open (e.g., leadership development) as opposed to closed (e.g., computer software) skills. Other moderators related to the measurement of transfer also influenced transfer relationships, including situations in which transfer outcomes were obtained by the same source in the same measurement contextwhich consistently inflated transfer relationships. Findings are discussed in terms of their relevance for future research and training practice.

About half of BXSB/MpJ-Yaa (BXSB) mice have neocortical ectopias (misplaced clusters of neurons located in layer I of cortex). Previous behavioral studies have suggested that ectopic mice have superior spatial, but equivalent nonspatial, reference memory learning. However, since spatial and nonspatial learning were not assessed in the same apparatus and with the same testing procedure, it is unclear if this conclusion is accurate. We have created a new nonspatial Morris maze for mice that differs from the spatial task only in the type of cues that must be utilized to efficiently locate the platform (intra-maze black/white patterns vs. extramaze room cues) and does not differ in the level of task complexity or the presence of objects within the maze. Ectopic mice were very good in utilizing extra-maze cues when learning the spatial version and in utilizing intra-maze cues when learning the nonspatial version of the Morris maze, while non-ectopics were not, suggesting that ectopics have superior spatial and nonspatial reference memory. Ectopias in BXSB mice are usually located in prefrontal and/or motor cortex. The prefrontal cortex is involved in behavioral flexibility (e.g. being able to easily switch from using spatial to nonspatial cues). Only ectopic mice with ectopias specifically located in the prefrontal region of cortex demonstrated difficulty switching from using extra-maze to intra-maze cues and vice versa. Thus, the presence of one or more ectopias in the prefrontal region of cortex disrupted one of the normal functions of the prefrontal cortex. #

This research is based on an analysis of a management communication training program used by one large US international hotel company to train newly promoted supervisors and managers in Hong Kong and mainland China. The key communication competencies emphasized in the training materials were listening effectively, giving and receiving feedback, using verbal language correctly, using effective nonverbal communication, and displaying empathy. Implications of this study indicate that planning and executing any communication training program must be done mindfully, which includes comprehensive follow-up through reassessment and coaching by the upper managers in order to support employees' transfer of training. Index Terms-Cross-cultural communication, hotel management, managerial communication, training, transfer of training. Quality service and customer satisfaction in any industry are crucial if a business is to succeed. Whether you sell cars, computers, or hotel rooms, strong communication and interpersonal skills are directly linked to the ability to serve and satisfy customers. Since delivering quality service in any business interaction is important, we know that communication training in areas such as marketing [1]; manufacturing [2]; banking [3], [4]; and advanced technology [5], becomes a central focus in human resource development. One service industry in particular-the hospitality industry-depends on effective communication and professional training for its employees [6]-[9]. However, little investigation into this particular service industry has been conducted to find out what type of communication training is delivered and how this training is put into place once the employees are back on the job. In order to understand the what and the how of this phenomenon, this research study analyzed one international hotel's communication training programs for newly promoted supervisors and managers to find out: (1) what types of competencies were taught and (2) how employees used those competencies after their training. Subsequently, our first research question was this: RQ1. What were the most important communication competencies used in the Manuscript

The purpose of this study was to determine if straight sprint training transferred to agility performance tests that involved various change-of-direction complexities and if agility training transferred to straight sprinting speed. Thirty-six males were tested on a 30-m straight sprint and 6 agility tests with 2-5 changes of direction at various angles. The subjects participated in 2 training sessions per week for 6 weeks using 20-40-m straight sprints (speed) or 20-40-m change-of-direction sprints (3-5 changes of 100Њ) (agility). After the training period, the subjects were retested, and the speed training resulted in significant improvements (p Ͻ 0.05) in straight sprinting speed but limited gains in the agility tests. Generally, the more complex the agility task, the less the transfer from the speed training to the agility task. Conversely, the agility training resulted in significant improvements in the change-of-direction tests (p Ͻ 0.05) but no significant improvement (p Ͼ 0.05) in straight sprint performance. We concluded that straight speed and agility training methods are specific and produce limited transfer to the other. These findings have implications for the design of speed and agility training and testing protocols.

Purpose -The evaluation of training results in large groups with limited resources is one of the challenges of organisations. This paper aims to provide a methodological approach to facilitate evaluation of training among large groups. The paper presents the tools and the results of an evaluation of a whole training plan on the rational use of medicines addressed to 1,550 health professionals in Spain. Design/methodology/approach -Two questionnaires were administered to the trainees in order to evaluate transfer of training: one questionnaire upon finishing the training session and another one two months later. A total sample of 351 subjects was obtained from 53 different training programs linked with the rational use of medicines. Findings -Results show that most of the trainees had improved their professional performance, especially the duties related to the selection and use of medicines. Key factors for transfer, such as motivation and support from the organisation, which are present when the transfer is higher, were also detected. Practical implications -The research offers an easily applicable tool that can be used by organisations with few resources available for evaluation. The tool allows evaluation of the maintenance of the acquired learning, the particular changes in professional performance that prevail in time, and the factors that contribute to such changes. Originality/value -This study provides a model to evaluate transfer of training that can be useful for practitioners and researchers who want to evaluate training effectiveness among large groups. It also contributes relevant information about the health sector and about large organisations with a lot of working offices, which could help advancing towards improving the effectiveness of training. never applied; therefore, training loses efficacy . As Saks and Belcourt (2006) point out:

The present paper introduces three facets of information overload in email communication: A large amount of incoming information, inefficient workflow, and deficient communication quality. In order to cope with these facets of information overload, a training intervention was developed and evaluated. Data were collected from 90 employees on several evaluation levels within a longitudinal evaluation design (one pretest double posttest design). The results reveal that the training contributed to an increase in knowledge and media competencies. We also found evidence for a transfer of training contents to the workplace. Finally, strain diminished on several dimensions. In particular, problems with media usage and work impairment decline significantly, an effect that was stronger for those participants who face a large amount of email at their workplaces.

Even successful training programs cannot guarantee that newly learned knowledge and skills will be transferred to the workplace. This has led to researchers' interests in understanding the transfer process. Notwithstanding that transfer issues have been studied for several decades, the recent emphasis on 'workplace learning', especially the so-called 'situated learning' approach, suggests that conventional training transfer research may be inadequate to understand the dynamics of performance improvement through training. Against this, the authors point to the increased policy emphasis on the development of transferable generic skills, which underscores the ongoing importance of training transfer. This review paper suggests that the role of trainees themselves has not been dealt with sufficiently in research, which leads to a new direction for studying the transfer of training.

Crew Resource Management (CRM) training is one of the critical elements of an organizational strategy to minimize risk and manage human error. The influences of three cultures that are relevant to the cockpit are described: the professional cultures of the pilots, the cultures of organizations, and the national cultures surrounding individuals and their organizations. A model of threat and error

The purpose of this paper is to review theories and conceptual frameworks necessary to describe three factors affecting transfer of training. This information helps HRD professionals to understand why people desire to change their performance after attending a training program, what training design contributes to people's ability to transfer skills successfully, and what kind of organizational environment supports the transfer. This paper also provides HRD implementation strategies to help organizations achieve a high level of transfer.

Working memory (WM) is a cognitive system that strongly relates to a person's ability to reason with novel information and direct attention to goal-relevant information. Due to the central role that WM plays in general cognition, it has become the focus of a rapidly growing training literature that seeks to affect broad cognitive change through prolonged training on WM tasks. Recent work has suggested that the effects of WM training extend to general fluid intelligence, attentional control, and reductions in symptoms of ADHD. We present a theoretically motivated perspective of WM and subsequently review the WM training literature in light of several concerns. These include (a) the tendency for researchers to define change to abilities using single tasks, (b) inconsistent use of valid WM tasks, (c) no-contact control groups, and (d) subjective measurement of change. The literature review highlights several findings that warrant further research but ultimately concludes that there is a need to directly demonstrate that WM capacity increases in response to training. Specifically, we argue that transfer of training to WM must be demonstrated using a wider variety of tasks, thus eliminating the possibility that results can be explained by task specific learning. Additionally, we express concern that many of the most promising results (e.g., increased intelligence) cannot be readily attributed to changes in WM capacity. Thus, a critical goal for future research is to uncover the mechanisms that lead to transfer of training.

Training professionals were more familiar with academic transfer research when they occupied higher job positions within their organization, held a training certification and had a college degree. The results of our study and the implications for addressing the research-to-practice gap among training professionals are also discussed.

Given the proliferation of training transfer studies in various disciplines, we provide an integrative and analytical review of factors impacting transfer of training. Relevant empirical research for transfer across the management, human resource development (HRD), training, adult learning, performance improvement, and psychology literatures is integrated into the review. We synthesize the developing knowledge regarding the primary factors influencing transfer-learner characteristics, intervention design and delivery, and work environment influences-to identify variables with substantive support and to discern the most pressing gaps. Ultimately, a critique of the state of the transfer literature is provided and targeted suggestions are outlined to guide future empirical and theoretical work in a meaningful direction.

Todo treinador de futebol procura sempre a melhor estratégia para surpreender o time adversário, ou seja, um bom sistema tático de jogo visando sempre o melhor posicionamento do seu time com ações para surpreender a qualquer instante o adversário, seja uma jogada no meio do campo, nas laterais, faltas ensaiadas ou ate então em cobrança de escanteios. Todas essas ações são definidas como o esquema tático imposto pelo treinador. Diante das várias características e especificidades e da grande quantidade de formação tática existente, existe uma dificuldade no repasse destas formações aos atletas. Esta dificuldade está diretamente relacionada aos métodos utilizados para este intento. Quadro Negro ou Branco, Prancheta são usados e nem sempre propiciam aos atletas entender com a devida clareza as formações táticas e os possíveis desdobramentos. Desta forma a Realidade Virtual pode ser o instrumento ideal neste processo com características visuais e interativas.

The aim of this article was to provide data about the effects of child sexual abuse prevention programs. A more specific aim was to estimate the contribution of potential moderator variables such as age, program duration, or sample size to effect size. Method: A meta-analytic approach was used to calculate post-test and follow-up effect sizes of 16 evaluation studies of school programs aimed at the prevention of child sexual abuse victimization. Tests of categorical models were used in the analysis of moderator variables. Multiple regression analysis was used to determine their association with effect sizes. Results: Significant and considerable mean post-intervention (d = .71)and follow-up (d = .62) effect sizes were found, indicating that victimization prevention programs are successful in teaching children sexual abuse concepts and selfprotection skills. Intervention characteristics such as duration and content of the program, and child characteristics such as age and SES were important moderators of effect size.

We studied performance on the Grooved Pegboard Test upon repeated trials and transfer of training between the hands in the first trial. The classification of handedness was based on the writing hand. We employed three trials for each hand and two different protocols for the order in which the hands started the test. For the three trials combined, women were faster than men. From the first to the second trial, there was an improvement in performance for both sexes. Within the first trial, sex differences reached significance and the protocol interacted with handedness. In this trial, only left-handed men were found to benefit from previous oppositehand performance. It is speculated that a larger corpus callosum in left-handed men allows for the greater transfer of training between the hands.

An incremental transfer of training research design was used to measure the effectiveness of a flight training device (FTD) and to determine the point at which additional training in a FTD was no longer effective. The dependent measures were number of trials to specific completion standards, time to complete a flight lesson, and time to a successful evaluation flight. Percent transfer, transfer effectiveness ratios (TER) and incremental transfer effectiveness ratios (ITER) were computed for each instrument task and for the time to complete a flight lesson. The data indicate that the PCATD is effective in teaching basic and advanced instrument tasks to private pilots, which replicated the findings of an earlier study by Taylor and colleagues. As a result of prior training in an FTD and a PCATD time to a stage check or an instrument rating flight check flight were less when compared to an airplane Control group.

The objective of this pilot study was to evaluate the relative effectiveness of two approaches to staff training. Multidisciplinary mental health staff, receiving a standard training programme (N = 45), were compared on multiple measures with an experimental group (N = 11), receiving a programme featuring a ''relapse prevention'' module. This module was designed to improve the transfer of the training. The staff receiving the relapse prevention module reported significantly greater generalization of the training. Participant variables, the delivery of the training and work environment factors did not appear to explain this favourable finding. It is concluded tentatively that a relapse prevention module shows promise as a facilitator of the transfer of training in psychosocial interventions for severe mental illness.

Purpose: Training transfer has been examined for formal industrial and service organizations in developed countries but rarely for rural organizations in sub-Saharan Africa. This study sought to identify transfer system factors that best explain the transfer of governance-facilitation skills provided to leaders of farmers' marketing organizations (FMOs) in Uganda. Design/methodology/approach: Face to face interviews using interview schedules containing selected elements of the Learning Transfer System Inventory were conducted with 99 FMO leaders to collect data on the factors that could affect transfer of governance-facilitation skills. Findings: Hierarchical regression revealed that personal capacity to transfer, transfer design, supervisor support and feedback on performance were significant predictors of perceived transfer of governance-facilitation skills. Practical implications: Results point to the need for extension organizations that work with rural farmers' organizations to design effective training methods and transfer approaches that enhance training transfer, as well as promote leadership that values and supports training transfer to FMOs. Originality/value: The focus on member owned, participatorily run rural farmers' organizations to test factors affecting transfer of critical skills adds value to the training transfer discourse. Additionally, the role of trainee characteristics, transfer design and work environment factors in enhancing training transfer within developing country local organizations in rural Africa is confirmed.

We present a meta-analysis of 24 effect sizes from transfer of training experiments using whole body simulator motion as an independent variable. Three moderator variables were investigated: experiment design, task type, and subjects' experience. Due to the large heterogeneity of the included experiments, we used a random-effects model. Correction for measurement error was applied. The results revealed an overall transfer effect in favor of motion (d = 0.51). Effects were weaker in true transfer (d = 0.10) than in quasi-transfer with different (d = 0.73) and identical (d = 1.19) motion, stronger for helicopter (d = 0.86) and disturbance tasks (d = 0.84) than for maneuvering fixed-wing aircraft (d = 0.07), and stronger for subjects without flight experience (d = 1.57) than for pilots with intermediate (d = 0.53) and expert (d = −0.01) experience. In conclusion, motion seems important for flight-naive individuals learning tasks with external disturbances or control of vehicles with low dynamic stability, but not for experts learning fixed-wing aircraft maneuvering tasks. Effects are attenuated in true transfer as compared to quasi-transfer.

Two studies investigated the parallel developmental progress in theory of mind and executive control, as exemplified by correlations between the Dimensional Change Card Sorting task (DCCS; and the false-belief task. Experiment 1 with sixty 3-year-old children confirmed earlier studies (e.g., , suggesting that children's problem with the DCCS lies in the redescription of stimulus objects. Experiment 2 with forty-four 3-to 4-year-olds reinforced the correlational evidence for a developmental link by showing transfer of training: False-belief training improved DCCS performance, and DCCS training significantly increased children's performance on the false-belief task. Results are discussed in relation to 5 theories explaining the existing correlational evidence.

Background. Homonymous visual field defects (HVFDs) are one of the most common consequences of stroke. Compensatory training encourages affected individuals to develop more efficient eye movements to improve function. However, training is typically supervised, which can be time consuming and costly. Objective. To develop and evaluate the efficacy and feasibility of an unsupervised reading and exploration computer training for individuals with HVFDs. Methods. Seventy individuals with chronic HVFDs were randomly assigned to 1 of 2 groups: intervention or control. The former received 35 hours of reading and exploration training, and the latter received 35 hours of control training. Visual and attentional abilities were assessed before and after training using perimetry, visual search, reading, activities of daily living, the Test of Everyday Attention, and a Sustained Attention to Response task. Results. Eighteen individuals failed to complete the training; analyses were conducted on the remaining 28 intervention and 24 control group participants. Individuals in the intervention group demonstrated significant improvements in the primary outcomes of exploration (12.87%, 95% confidence interval [CI] = 8.44% to 17.30%) and reading (18.45%, 95% CI = 9.93% to 26.97%), which were significantly greater than those observed following the control intervention (exploration = 4.80%, 95% CI = 0.09% to 9.51%; reading = 1.95%, 95% CI = −4.78% to 8.68%). Participants in the intervention group also reported secondary subjective improvements, although these were not matched by objective gains in tasks simulating activities of daily living. Conclusions. Home-based compensatory training is an inexpensive accessible rehabilitation option for individuals with HVFDs, which can result in objective benefits in searching and reading, as well as improving quality of life.

The initial outcomes and current directions of a research and treatment program focusing upon Structured Learning Therapy ( SL T) are the concerns of this paper. SL T is a psychoeducational approach used successfully in the past with psychiatric and other clients and is now designed to teach prosocial behaviors to aggressive adolescents. Evaluations of such training efforts to date have been largely positive. However, still more favorable skill development outcomes should follow from differential implementation of SL T in which trainee-trainer-treatment matches are prescriptively arrived at and in which major attention is devoted to transfer of training techniques designed to maximize real-life utilization of training gains. The present article describes SL T and its usage with aggressive adolescents, and details guidelines by which prescriptiveness and transfer enhancement may be implemented.

Through a case study, this article explores a number of theoretical issues related to the often taken for granted relationship between simulator fidelity and the quality and transferability of training in complex, dynamic, safety-critical settings. A counterexample based on mid-fidelity simulation is presented and the assumed coincidence of fidelity and validity is tested, that is the study tests the equation of constructed photorealism (built to mimic reality) and effective development of the competence that operators require to manage situations that involve underspecified problems, time pressure constraints and complex group interaction. The article concludes that such competence development cannot rely only on highly context-specific (photorealistic) environments. Further, it will be argued that lower-fidelity simulation, when appropriately designed, can provide competence development with pedagogical and economic advantages.

■ The aim of this study was to examine the influence of musical expertise in 9-year-old children on passive (as reflected by MMN) and active (as reflected by discrimination accuracy) processing of speech sounds. Musician and nonmusician children were presented with a sequence of syllables that included standards and deviants in vowel frequency, vowel duration, and VOT. Both the passive and the active processing of duration and VOT deviants were enhanced in musician compared with nonmusician children. Moreover, although no effect was found on the passive processing of frequency, active frequency discrimination was enhanced in musician children. These findings are discussed in terms of common processing of acoustic features in music and speech and of positive transfer of training from music to the more abstract phonological representations of speech units (syllables). ■

The aim of this article was to provide data about the effects of child sexual abuse prevention programs. A more specific aim was to estimate the contribution of potential moderator variables such as age, program duration, or sample size to effect size. Method: A meta-analytic approach was used to calculate post-test and follow-up effect sizes of 16 evaluation studies of school programs aimed at the prevention of child sexual abuse victimization. Tests of categorical models were used in the analysis of moderator variables. Multiple regression analysis was used to determine their association with effect sizes. Results: Significant and considerable mean post-intervention (d = .71)and follow-up (d = .62) effect sizes were found, indicating that victimization prevention programs are successful in teaching children sexual abuse concepts and selfprotection skills. Intervention characteristics such as duration and content of the program, and child characteristics such as age and SES were important moderators of effect size.

Several previous studies reported differences when stereothresholds are assessed with localcontour stereograms vs. complex random-dot stereograms (RDSs). Dissimilar thresholds may be due to differences in the properties of the stereograms (e.g., spatial frequency content, contrast, inter-element separation, area) or to different underlying processing mechanisms. This study examined the transfer of perceptual learning of depth discrimination between local and global RDSs with similar properties, and vice versa. If global and local stereograms are processed by separate neural mechanisms, then the magnitude and rate of training for the two types of stimuli are likely to differ, and the transfer of training from one stimulus type to the other should be minimal. Based on previous results, we chose RDSs with element densities of 0.17% and 28.3% to serve as the local and global stereograms, respectively. Fourteen inexperienced subjects with normal binocular vision were randomly assigned to either a local-or global-RDS training group. Stereothresholds for both stimulus types were measured before and after 7700 training trials distributed over 10 sessions. Stereothresholds for the trained condition improve for approximately 3000 trials, by an average of 0.36 ± 0.08 for local and 0.29 ± 0.10 for global RDSs, and level off thereafter. Neither the rate nor the magnitude of improvement differ statistically between the localand global-training groups. Further, no significant difference exists in the amount of improvement on the trained vs. the untrained targets for either training group. These results are consistent with the operation of a single mechanism to process both local and global stereograms.

Through a case study, this article explores a number of theoretical issues related to the often taken for granted relationship between simulator fidelity and the quality and transferability of training in complex, dynamic, safety-critical settings. A counterexample based on mid-fidelity simulation is presented and the assumed coincidence of fidelity and validity is tested, that is the study tests the equation of constructed photorealism (built to mimic reality) and effective development of the competence that operators require to manage situations that involve underspecified problems, time pressure constraints and complex group interaction. The article concludes that such competence development cannot rely only on highly context-specific (photorealistic) environments. Further, it will be argued that lower-fidelity simulation, when appropriately designed, can provide competence development with pedagogical and economic advantages.

We examined the relationships between nursing home (NH) resident satisfaction and NH organizational characteristics, while controlling for the effect of resident characteristics within facilities. We used a stratified, random sample of NHs (N=72) from two states and a prescreened and randomized sample of 1496 residents. Data sources included resident interviews, an administrator survey, the Minimum Data Set (MDS), and the Online Survey, Certification and Reporting System (OSCAR). Using Hierarchical Linear Modeling (HLM) techniques, we found that non-chain affiliation, certified nursing assistant staffing, and provision of a family council had significant positive effects on total resident satisfaction. The presence of a special care unit was associated with lower levels of satisfaction.

Although transfer of learning was among the very first issues addressed by early psychologists, the extant literature remains characterized by inconsistent measurement of transfer and significant variability in findings. This article presents a meta-analysis of 89 empirical studies that explore the impact of predictive factors (e.g., trainee characteristics, work environment, training interventions) on the transfer of training to different tasks and contexts. We also examine moderator effects of the relationships between these predictors and transfer. Results confirmed positive relationships between transfer and predictors such as cognitive ability, conscientiousness, motivation, and a supportive work environment. Several moderators had significant effects on transfer relationships, including the nature of the training objectives. Specifically, most predictor variables examined (e.g., motivation, work environment) had stronger relationships to transfer when the focus of training was on open (e.g., leadership development) as opposed to closed (e.g., computer software) skills. Other moderators related to the measurement of transfer also influenced transfer relationships, including situations in which transfer outcomes were obtained by the same source in the same measurement contextwhich consistently inflated transfer relationships. Findings are discussed in terms of their relevance for future research and training practice.

The objective of this study was to evaluate transfer effects of cognitive strategy training for stroke patients with apraxia. During 8 weeks, 29 apraxic patients received cognitive strategy training to teach them how to perform activities of daily living (ADL) as independently as possible. ADL functioning was assessed at the rehabilitation centre at baseline and after 8 weeks of training. In addition, assessment took place at the patients' own homes after 8 weeks of training and 5 months after the start of the training. The performance of both trained and nontrained tasks was observed. Patients performed trained tasks and nontrained tasks at the same level of independency at the rehabilitation centre as well as at home, indicating transfer of training effects. These effects turned out to be stable over time.

This study introduces a critical issue in the practicality of training programs, not only in Saudi Arabia, but also in other developing countries where billions of dollars are spent on training human resources without evaluation of these programs on workplace practice and organization development. This study investigates barriers encountered in the transfer of training to workplace practice in a sample of 90 teachers and school principals, who completed the LTSI questionnaire. We found that although trainees have high expectations for training programs, they faced several barriers in the workplace: 65 % of trainees showed limited transfer of training to the workplace due to a lack of encouragement from management; 55 % had difficulties applying what they had learned; 45 % of trainees considered their work environment unsuitable for transfer of training lessons; 72 % faced a lack of cooperation from management; and 64% faced a lack of cooperation from colleagues. This study confirms ...

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Medium-Term Budgetary Framework (MTBF) is one of the most important policy reforms in the fiscal management of both developing and developed countries of the world. Over the last two decades, on advocacy and technical assistance of World Bank and IMF more than 132 countries of the globe successfully implemented this new form of performance-based budgetary mechanism. As a part of public finance management reform, Bangladesh first introduced MTBF in 2004 and piloted the process for FY 2005-2006 in four ministries successfully. From the FY 2011-12 MTBF has already been rolled out to all ministries and agencies of Bangladesh. The paper discusses the conceptual framework of MTBF that has been following in Bangladesh along with a very limited discussion of empirical evidence of achieving fiscal efficiency by some developing countries. The paper is based on secondary data. On reviewing the relevant literature, it is found that the MTBF mechanism is scientifically devised and logically organized where achieving fiscal discipline, allocative and operational efficiency are the main focus of it. The paper also explored that the new form of a budgetary framework is a radical shift from traditional and compliance-based budgetary system to performance-based, result-oriented, priority-focused budgetary mechanism. Finally, the paper places some empirical evidence on fiscal discipline, allocative and operational efficiency that has been achieved by MTBF or MTEF-adopting countries.