IDEAS home Printed from https://ideas.repec.org/p/osf/socarx/ucna6_v1.html
   My bibliography  Save this paper

Impacts of Accountability, Integrity, and Internal Control on Organizational Value Creation: Evidence from Malaysian Government Linked Companies

Author

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

    (Universiti Utara Malaysia)

  • Radzi, Nurazwani Mat
  • Rosli, Mohamad Hafiz

Abstract

Credible and well-functioning governance is crucial for the value creation of firms. Recently, private sectors have undergone substantial changes by focusing on good governance as a tool to enhance value, reputation, and image. The primary features of firms with good governance include greater emphasis on accountability practices, proper implementation of a corporate integrity system, and sound internal controls in place to avoid risk and to ensure policy and procedures that are complied. Government Linked Companies (GLCs) as the backbone of the Malaysian government have been harshly criticised for not being able to create value(s) despite receiving high priority in the process of getting government projects. Therefore, this study aims to examine the role of good governance systems, which are reflected through accountability systems, corporate integrity systems, and internal control systems towards value creation of Malaysian GLCs. This study collected primary data based on a set of questionnaire survey among 100 GLCs in Malaysia. Based on the regression analysis, this study found that corporate integrity systems and internal control systems were vital elements in ensuring value creation in GLCs.

Suggested Citation

  • Said, Jamaliah & Alam, Md. Mahmudul & Radzi, Nurazwani Mat & Rosli, Mohamad Hafiz, 2020. "Impacts of Accountability, Integrity, and Internal Control on Organizational Value Creation: Evidence from Malaysian Government Linked Companies," SocArXiv ucna6_v1, Center for Open Science.
    • Handle: RePEc:osf:socarx:ucna6_v1
    DOI: 10.31219/osf.io/ucna6_v1
    as

    Download full text from publisher

    File URL: https://osf.io/download/60ce9f0a6bd0d100a726c55b/
    Download Restriction: no
    File URL: https://libkey.io/10.31219/osf.io/ucna6_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
    ---><---

    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:ucna6_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.

    We have no bibliographic references for this item. You can help adding them by using 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.