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Practices of Corporate Integrity and Accountability of Non-Profit Organizations in Malaysia

Author

Listed:
  • Atan, Ruhaya
  • Alam, Md. Mahmudul

    (Universiti Utara Malaysia)

  • Said, Jamaliah

Abstract

Purpose - This paper aims to examine the five dimensions of Corporate Integrity Systems and their effects on accountability outcomes of Non-Profit Organizations (NPOs). Design/methodology/approach – Data were collected from 550 survey conducted among NPOs in Malaysia registered under Registrar of Society. Regression analysis was conducted to examine the relationships between five dimensions corporate integrity systems and accountability outcomes. Findings - The findings revealed that all five dimensions of corporate integrity systems (compliance, policies and rules, organizational culture, leadership, ethics training and education, and whistle-blowing) significantly contribute to positive accountability outcomes of NPOs. Practical implications - In order for NPOs to deliver greater accountability outcomes to their stakeholders, serious emphasis on corporate integrity systems is vital. Originality/value – To the best of the authors‟ knowledge, this study is among the first empirical study to examine the role of corporate integrity system dimensions and accountability outcomes in the case of NPOs in Malaysia.

Suggested Citation

  • Atan, Ruhaya & Alam, Md. Mahmudul & Said, Jamaliah, 2019. "Practices of Corporate Integrity and Accountability of Non-Profit Organizations in Malaysia," SocArXiv 4epmy, Center for Open Science.
    • Handle: RePEc:osf:socarx:4epmy
    DOI: 10.31219/osf.io/4epmy
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    1. 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.

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