Public Accountability System: Empirical Assessment of Public Sector of Malaysia

As the recent Auditor General‟s report discovered some corruptions, weakness, and lack of control in asset management in the public sector of Malaysia, this study is an attempt to assess the status of current practices of accountability in public sector of Malaysia. This study collected primary data based on a set of questionnaire survey that was distributed by email using the Google Doc application among the head of department of 682 departments and agencies under 24 federal ministries including the Prime Minister Department in Malaysia. Finally, based on the email responses, the final sample of the study is 109 respondents. The data were collected based on the opinion about ten factors of accountability practices in the department or agency by using seven-point Likert scale ranging from 1 (strongly disagree) to 7 (strongly agree). The data are analysed under descriptive statistics and factor analysis. Further, the reliability of the data is tested by using Cronbach alpha test, and the validity of data is tested by checking the normality of data through Shapiro Wilk test and graphically. Overall, 87.3% of the respondents mentioned that overall they practice accountability in their department. However, the priority of these ten factors of accountability differs among the services schemes. The accountability in the administrative & diplomatic, education, and medical & health is below the overall average accountability. The accountability in the financial and information system schemes is also not strong enough. Therefore the public sector in Malaysia needs to be transformed into becoming a reliable and efficient sector by ensuring proper accountability and its proper assessment system.