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Practices of corporate integrity and accountability of non-profit organizations in Malaysia

Author

Listed:
  • Ruhaya Atan
  • Md. Mahmudul Alam
  • Jamaliah Said

Abstract

Purpose - The purpose of this paper is to examine the five dimensions of corporate integrity systems (CISs) and their effects on accountability outcomes of non-profit organizations (NPOs). Design/methodology/approach - Data were collected from 550 surveys conducted among NPOs in Malaysia registered under Registrar of Society. Regression analysis was conducted to examine the relationships between five dimensions of CISs and accountability outcomes. Findings - The findings revealed that all five dimensions of CISs (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 CISs is vital. Originality/value - To the best of the authors’ knowledge, this study is among the first empirical study to examine the role of CIS dimensions and accountability outcomes in the case of NPOs in Malaysia.

Suggested Citation

  • Ruhaya Atan & Md. Mahmudul Alam & Jamaliah Said, 2017. "Practices of corporate integrity and accountability of non-profit organizations in Malaysia," International Journal of Social Economics, Emerald Group Publishing Limited, vol. 44(12), pages 2271-2286, December.
    • Handle: RePEc:eme:ijsepp:ijse-09-2016-0260
    DOI: 10.1108/IJSE-09-2016-0260
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    Citations

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    Cited by:

    1. Emerson Wagner Mainardes & Julio Simão Santos, 2024. "The Effects on Corporate Reputation of Corporate Social Irresponsibility, Philanthropy, and Customer Value Orientation," Corporate Reputation Review, Palgrave Macmillan, vol. 27(4), pages 299-314, November.
    2. repec:osf:socarx:94d8v_v1 is not listed on IDEAS
    3. 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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