IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-03538155.html
   My bibliography  Save this paper

Empirical assessment on factors contributing to integrity practices of Malaysian public sector officers

Author

Listed:
  • Razana Juhaida Johari

    (UiTM - Universiti Teknologi MARA [Shah Alam])

  • Md. Mahmudul Alam

    (UUM - Universiti Utara Malaysia)

  • Jamaliah Said

    (UiTM - Universiti Teknologi MARA [Shah Alam])

Abstract

Purpose Integrity-related issues are now endemic to public service bureaucracies. It is claimed that corruption in the public sector is very common in various departments/agencies. Lack of integrity will lead to failings in governance and proper oversight of procedures, and subsequently poor financial management and incidents of fraud. Based on the stakeholder theory perspective, this study examines the influences of accountability, risk management and managerial commitment on practices of integrity in the Malaysian public sector. Design/methodology/approach Primary data were collected through both printed and online questionnaires given to 210 department heads operating within selected Malaysian federal ministries. Data were analysed via the partial least squares-structural equation modelling (PLS-SEM) approach to examine the research hypotheses. Findings It is evident that integrity practices in Malaysia's public sector are statistically significantly related to risk management, accountability and management commitment. Practical implications The findings will help the Malaysian federal ministries to take the necessary steps to improve integrity so that dependability and efficiency are the hallmarks of public sector services. Originality/value To the best of the authors' knowledge, this study is one of the first to examine the role of accountability, risk management and managerial commitment to integrity in the public sector of a developing market economy.

Suggested Citation

  • 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.
    • Handle: RePEc:hal:journl:hal-03538155
    DOI: 10.1108/BPMJ-06-2020-0297
    Note: View the original document on HAL open archive server: https://hal.science/hal-03538155
    as

    Download full text from publisher

    File URL: https://hal.science/hal-03538155/document
    Download Restriction: no
    File URL: https://libkey.io/10.1108/BPMJ-06-2020-0297?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
    ---><---

    Other versions of this item:

    References listed on IDEAS

    as
    1. Sarah J. Williams & Carol A. Adams, 2013. "Moral accounting? Employee disclosures from a stakeholder accountability perspective," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 26(3), pages 449-495, March.
    2. Kaptein, Muel, 2003. "The Diamond of Managerial Integrity," European Management Journal, Elsevier, vol. 21(1), pages 99-108, February.
    3. Michael C. Jensen, 2010. "Value Maximization, Stakeholder Theory, and the Corporate Objective Function," Journal of Applied Corporate Finance, Morgan Stanley, vol. 22(1), pages 32-42, January.
    4. repec:dau:papers:123456789/406 is not listed on IDEAS
    5. Hannes Leroy & Michael Palanski & Tony Simons, 2012. "Authentic Leadership and Behavioral Integrity as Drivers of Follower Commitment and Performance," Journal of Business Ethics, Springer, vol. 107(3), pages 255-264, May.
    6. Millar, Patti & Doherty, Alison, 2016. "Capacity building in nonprofit sport organizations: Development of a process model," Sport Management Review, Elsevier, vol. 19(4), pages 365-377.
    7. Sherrena Buckby & Gerry Gallery & Jiacheng Ma, 2015. "An analysis of risk management disclosures: Australian evidence," Managerial Auditing Journal, Emerald Group Publishing, vol. 30(8/9), pages 812-869, October.
    8. 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.
    9. 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.
    10. Patti Millar & Alison Doherty, 2016. "Capacity building in nonprofit sport organizations: Development of a process model," Sport Management Review, Taylor & Francis Journals, vol. 19(4), pages 365-377, October.
    11. Niamh M. Brennan & Jill Solomon, 2008. "Corporate governance, accountability and mechanisms of accountability: an overview," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(7), pages 885-906, September.
    12. 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, vol. 24(4), pages 316-339, April.
    13. Kelum Jayasinghe & Teerooven Soobaroyen, 2009. "Religious “spirit” and peoples' perceptions of accountability in Hindu and Buddhist religious organizations," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(7), pages 997-1028, September.
    14. Razana Juhaida Johari & Md. Mahmudul Alam & Jamaliah Said, 2018. "Assessment of management commitment in Malaysian public sector," Cogent Business & Management, Taylor & Francis Journals, vol. 5(1), pages 1469955-146, January.
    15. Md. Mahmudul Alam & Razana Juhaida Johari & Jamaliah Said, 2018. "An empirical assessment of employee integrity in the public sector of Malaysia," International Journal of Ethics and Systems, Emerald Group Publishing Limited, vol. 34(4), pages 458-471, August.
    16. Paul M. Collier, 2008. "Stakeholder accountability," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(7), pages 933-954, September.
    17. Salma Damak-Ayadi & Yvon Pesqueux, 2005. "stakeholder theory in perspective," Post-Print halshs-00154129, HAL.
    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. Mihret, Dessalegn Getie, 2014. "How can we explain internal auditing? The inadequacy of agency theory and a labor process alternative," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(8), pages 771-782.
    4. Christopher, Joe, 2010. "Corporate governance—A multi-theoretical approach to recognizing the wider influencing forces impacting on organizations," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(8), pages 683-695.
    5. Jamaliah Said & Md. Mahmudul Alam & Nurazwani Binti Mat Radzi & Mohamad Hafiz Rosli, 2020. "Impacts of accountability, integrity, and internal control on organisational value creation: evidence from Malaysian government linked companies," International Journal of Business Governance and Ethics, Inderscience Enterprises Ltd, vol. 14(2), pages 206-223.
    6. Ionela Munteanu & Adriana Grigorescu & Elena Condrea & Elena Pelinescu, 2020. "Convergent Insights for Sustainable Development and Ethical Cohesion: An Empirical Study on Corporate Governance in Romanian Public Entities," Sustainability, MDPI, vol. 12(7), pages 1-17, April.
    7. Mutiganda, Jean Claude, 2013. "Budgetary governance and accountability in public sector organisations: An institutional and critical realism approach," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(7), pages 518-531.
    8. Mathieu Marlier & Bram Constandt & Cleo Schyvinck & Thomas De Bock & Mathieu Winand & Annick Willem, 2020. "Bridge over Troubled Water: Linking Capacities of Sport and Non-Sport Organizations," Social Inclusion, Cogitatio Press, vol. 8(3), pages 139-151.
    9. Kushtrim VLLASAJ, 2021. "Inspecting The Dominant Management Patterns Of Nonprofit Sport Organizations: A Systematic Review," CrossCultural Management Journal, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 1, pages 89-106, July.
    10. Ivan Rodrigo Rizzo Dias & George Bedinelli Rossi, 2017. "How far is World Champion from World Class? Institutional effects on a Brazilian non-profit sports organization," Brazilian Business Review, Fucape Business School, vol. 14(Special I), pages 24-44, January.
    11. Jones, Gareth J. & Edwards, Michael B. & Bocarro, Jason N. & Bunds, Kyle S. & Smith, Jordan W., 2018. "Leveraging community sport organizations to promote community capacity: Strategic outcomes, challenges, and theoretical considerations," Sport Management Review, Elsevier, vol. 21(3), pages 279-292.
    12. Jamaliah Said & Md. Mahmudul Alam & Razana Juhaida Johari, 2020. "Assessment of risk management practices in the public sector of Malaysia," International Journal of Business and Emerging Markets, Inderscience Enterprises Ltd, vol. 12(4), pages 377-390.
    13. Dennis M. Lopez & Pamela C. Smith, 2010. "Auditor Type and Audit Quality Differences in Nonprofit Healthcare Organizations – U.S. Evidence," Working Papers 0107, College of Business, University of Texas at San Antonio.
    14. Muhammad Wassem & Sajjad Ahmad Baig & Muhammad Abrar & Muhammad Hashim & Muhammad Zia-Ur-Rehman & Usman Awan & Fiza Amjad & Yasir Nawab, 2019. "Impact of Capacity Building and Managerial Support on Employees’ Performance: The Moderating Role of Employees’ Retention," SAGE Open, , vol. 9(3), pages 21582440198, July.
    15. Sara Moggi & Gina Rossi & Chiara Leardini, 2019. "How to be accountable to local stakeholders: A lesson from savings banks," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 0(2), pages 35-67.
    16. Hambrick, Marion E. & Svensson, Per G. & Kang, Seungmin, 2019. "Using social network analysis to investigate interorganizational relationships and capacity building within a sport for development coalition," Sport Management Review, Elsevier, vol. 22(5), pages 708-723.
    17. Anderson, Arden & Dixon, Marlene A. & Oshiro, Kristi F. & Wicker, Pamela & Cunningham, George B. & Heere, Bob, 2019. "Managerial perceptions of factors affecting the design and delivery of sport for health programs for refugee populations," Sport Management Review, Elsevier, vol. 22(1), pages 80-95.
    18. Y. Fassin, 2008. "The Stakeholder Model Refined," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 08/529, Ghent University, Faculty of Economics and Business Administration.
    19. Aila VIRTANEN & Tuomo TAKALA, 2016. "Accountability Of Corporate Boards In Finland," Management Research and Practice, Research Centre in Public Administration and Public Services, Bucharest, Romania, vol. 8(1), pages 5-24, March.
    20. Swierzy, Philipp & Wicker, Pamela & Breuer, Christoph, 2018. "The impact of organizational capacity on voluntary engagement in sports clubs: A multi-level analysis," Sport Management Review, Elsevier, vol. 21(3), pages 307-320.

    More about this item

    Keywords

    Public Sector; Integrity; Risk Management; Accountability; Management Commitment;
    All these keywords.

    NEP fields

    This paper has been announced in the following NEP Reports:

    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:hal:journl:hal-03538155. 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: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    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.