Proceedings of 3rd Global Accounting, Finance and Economics Conference 5 - 7 May, 2013, Rydges Melbourne, Australia, ISBN: 978-1-922069-23-8 Exploring Readiness and Commitment of Senior Management towards Public Sector Transformational Change: A RASCH Analysis Nazirah Aziz*, Wee Shu Hui**, and Zamalia Mahmud*** In enhancing efficiency and effectiveness in delivering public services, the Government of Malaysia grapples with various issues concerns continual administrative reforms, in particular, issues pertaining to improvement of performance. Consequently, the Performance Management and Delivery Unit (PEMANDU) was set up to oversee the successful implementation of Government Transformation Programme (GTP). GTP inevitably implies that change is essential for success.The purpose of this paper is to provide empirical evidence on the perceived readiness of managers towards public sector transformational change. A total of 40 useable responses were collected from June to August 2012 using a web-based survey. Data was analysed using Rasch measurement and Winsteps@ 3.72.3. The study shows that the public sector managers highly recognize the role and commitment of the senior management as an important driver towards successful implementation of change. Keywords: Public sector change, Rasch analysis, performance measurement, commitment of senior management, Malaysia. _____________________ *Nazirah Aziz, PhD Candidate, Faculty of Accountancy, Universiti Teknologi MARA, Malaysia. Email : nazirah_00@yahoo.com **Associate Prof Dr. Wee Shu Hui, Fellow researcher, Accounting Research Institute, Senior lecturer, Faculty of Accountancy, Universiti Teknologi MARA, Malaysia. Email: weesh411@salam.uitm.edu.my ***Associate Prof Dr. Zamalia Mahmud, Senior lecturer, Centre for Statistical Studies, Faculty of Computer Science and Mathematics, Universiti Teknologi MARA, Malaysia. Email: zamalia@tmsk.uitm.edu.my