IDEAS home Printed from https://ideas.repec.org/p/osf/socarx/5djfu_v1.html
   My bibliography  Save this paper

Assessment of Accountability Practices in the Public Sector of Malaysia

Author

Listed:
  • Said, Jamaliah
  • Alam, Md. Mahmudul

    (Universiti Utara Malaysia)

  • Johari, Razana Juhaida

Abstract

Ensuring accountability in the public sector is a very crucial issue as it could lead to failures in governance, fraud, inefficacy, corruption as well as weak financial management. This study evaluated the state of present accountability practices among public sector employees from various Malaysian service schemes. Primary data were collected, using a questionnaire survey approach with 194 heads of departments in the Malaysian federal ministries. Data was collected in accordance with the perspective of 12 factors in accountability practices, using a five-point Likert scale. Factor analysis and descriptive statistics were utilized for data analysis. In addition, data reliability was checked by Cronbach’s alpha test; data normality was examined by Skewness and Kurtosis tests, and data validity was tested by using Kaiser-Meyer Olkin test and Barlett’s test. The findings show that 94.9% of the participants reported that they practised accountability within their departments. Nevertheless, the priority for these accountability factors varied according to the service schemes. In general, the perceived accountability practice was the highest within the group of the administrative scheme and the lowest among the employees under the accounting scheme. Moreover, the perceived accountability practice of the audit scheme was below the general average level. This findings of the study would help policy makers to take necessary steps to improve the practices of accountability in the public sector for creating a more dependable and efficient public sector in Malaysia.

Suggested Citation

  • Said, Jamaliah & Alam, Md. Mahmudul & Johari, Razana Juhaida, 2019. "Assessment of Accountability Practices in the Public Sector of Malaysia," SocArXiv 5djfu_v1, Center for Open Science.
    • Handle: RePEc:osf:socarx:5djfu_v1
    DOI: 10.31219/osf.io/5djfu_v1
    as

    Download full text from publisher

    File URL: https://osf.io/download/5d022953e2124b001738371c/
    Download Restriction: no
    File URL: https://libkey.io/10.31219/osf.io/5djfu_v1?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Iyoha, F.O. & Oyerinde, D., 2010. "Accounting infrastructure and accountability in the management of public expenditure in developing countries: A focus on Nigeria," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(5), pages 361-373.
    2. Arneil G. Gabriel, 2017. "Transparency and accountability in local government: levels of commitment of municipal councillors in Bongabon in the Philippines," Asia Pacific Journal of Public Administration, Taylor & Francis Journals, vol. 39(3), pages 217-223, July.
    3. Per Lægreid & Koen Verhoest & Werner Jann, 2008. "The Governance, Autonomy and Coordination of Public Sector Organizations," Public Organization Review, Springer, vol. 8(2), pages 93-96, June.
    4. Miriam Green & Wim Vandekerckhove & Dominique Bessire, 2008. "Accountability discourses in advanced capitalism: who is now accountable to whom?," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 4(1/2), pages 198-208, March.
    5. Rob Gray & Jan Bebbington & David Collison, 2006. "NGOs, civil society and accountability: making the people accountable to capital," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 19(3), pages 319-348, May.
    6. Shaoul, Jean & Stafford, Anne & Stapleton, Pamela, 2012. "Accountability and corporate governance of public private partnerships," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(3), pages 213-229.
    7. Nava Subramaniam & Lisa McManus & Jiani Zhang, 2009. "Corporate governance, firm characteristics and risk management committee formation in Australian companies," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 24(4), pages 316-339, April.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Said, Jamaliah & Alam, Md. Mahmudul & Johari, Razana Juhaida, 2019. "Assessment of Accountability Practices in the Public Sector of Malaysia," SocArXiv 5djfu, Center for Open Science.
    2. Md. Mahmudul Alam & Jamaliah Said & Mohamad Azizal Abd Aziz, 2018. "Role of integrity system, internal control system and leadership practices on the accountability practices in the public sectors of Malaysia," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 15(7), pages 955-976, December.
    3. Alam, Md. Mahmudul & Said, Jamaliah & bin Abd Aziz, Mohamad Azizal, 2019. "Role of Integrity System, Internal Control System, and Leadership Practices on the Accountability Practices in the Public Sectors of Malaysia," SocArXiv 94d8v_v1, Center for Open Science.
    4. Razana Juhaida Johari & Md. Mahmudul Alam & Jamaliah Said, 2020. "Empirical assessment on factors contributing to integrity practices of Malaysian public sector officers," Post-Print hal-03538155, HAL.
    5. Said, Jamaliah & Alam, Md. Mahmudul & bin Abd Aziz, Mohamad Azizal, 2019. "Public Accountability System: Empirical Assessment of Public Sector of Malaysia," SocArXiv x5dtf_v1, Center for Open Science.
    6. Johari, Razana Juhaida & Alam, Md. Mahmudul & Said, Jamaliah, 2021. "Empirical Assessment on Factors Contributing to Integrity Practices of Malaysian Public Sector Officers," OSF Preprints wt52r_v1, Center for Open Science.
    7. Said, Jamaliah & Alam, Md. Mahmudul & bin Abd Aziz, Mohamad Azizal, 2019. "Public Accountability System: Empirical Assessment of Public Sector of Malaysia," SocArXiv x5dtf, Center for Open Science.
    8. Bergh, Andreas & Erlingsson, Gissur & Gustafsson, Anders & Wittberg, Emanuel, 2018. "Municipally owned enterprises: Nested principal-agent relations and conditions for accountability," Ratio Working Papers 306, The Ratio Institute, revised 18 Oct 2018.
    9. Palmyra Repette & Jamile Sabatini-Marques & Tan Yigitcanlar & Denilson Sell & Eduardo Costa, 2021. "The Evolution of City-as-a-Platform: Smart Urban Development Governance with Collective Knowledge-Based Platform Urbanism," Land, MDPI, vol. 10(1), pages 1-25, January.
    10. Lassou, Philippe Jacques Codjo & Hopper, Trevor, 2016. "Government accounting reform in an ex-French African colony: The political economy of neocolonialism," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 36(C), pages 39-57.
    11. ENWEREJI, Prince Chukwuneme, 2022. "Enhancing Financial Accountability In South African Local Municipalities: A Consequence Management Viewpoint," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", vol. 26(4), pages 19-47, December.
    12. Guangbin Wang & Yingxia Xue & Mirosław Jan Skibniewski & Jiule Song & Hao Lu, 2018. "Analysis of Private Investors Conduct Strategies by Governments Supervising Public-Private Partnership Projects in the New Media Era," Sustainability, MDPI, vol. 10(12), pages 1-26, December.
    13. Mary Jane J. Romero & Marites A. De Guzman & Olive Chester Cuya-Antonio, 2019. "Degree of Observance of Ease of Doing Business and Efficient Government Service Delivery Act in the Department of Education in Nueva Ecija in the Philippines," Journal of Public Administration and Governance, Macrothink Institute, vol. 9(1), pages 92-106, March.
    14. Banerjee, Anup & Carlsson-Wall, Martin & Nordqvist, Mattias, 2024. "Hybrid board governance: Exploring the challenges in implementing social impact measurements," The British Accounting Review, Elsevier, vol. 56(5).
    15. Sally Mohammed Farghaly Abdelaliem & Khalid M. Alharbi & Nadiah A. Baghdadi & Amer Malki, 2023. "Exploring the Impact of Private Companies’ Participation in Health-Related Programs through Corporate Sustainable Reporting," Sustainability, MDPI, vol. 15(7), pages 1-16, March.
    16. Arneil G. Gabriel & Laila Castro Castillo, 2020. "Transparency and Accountability Practices of Local Government Units in the Philippines: a Measurement from the Ground," Public Organization Review, Springer, vol. 20(3), pages 437-457, September.
    17. Alejandro Ortega & Maria de los Angeles Baeza & Jose Manuel Vassallo, 2016. "Contractual PPPs for Transport Infrastructure in Spain: Lessons from the Economic Recession," Transport Reviews, Taylor & Francis Journals, vol. 36(2), pages 187-206, March.
    18. Peda, Peeter & Vinnari, Eija, 2020. "The discursive legitimation of profit in public-private service delivery," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 69(C).
    19. Peter O’Brien & Andy Pike, 2019. "‘Deal or no deal?’ Governing urban infrastructure funding and financing in the UK City Deals," Urban Studies, Urban Studies Journal Limited, vol. 56(7), pages 1448-1476, May.
    20. Dr Kayode Ismaila ASHAJU & Professor Ofuan James ILABOYA & Professor Alade Sule OMOYE Author-Workplace-NameDepartment of Accounting, Faculty of Management Sciences, University of Benin, Benin City, Ni, 2024. "International Public Sector Accounting Standards Implementation Resources and Government Financial Reporting Quality: The Moderating Influence of Institutional Culture," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 8(8), pages 1394-1411, August.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:osf:socarx:5djfu_v1. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: OSF (email available below). General contact details of provider: https://arabixiv.org .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.