IDEAS home Printed from https://ideas.repec.org/a/eme/srjpps/srj-03-2017-0051.html

Role of integrity system, internal control system and leadership practices on the accountability practices in the public sectors of Malaysia

Author

Listed:
  • Md. Mahmudul Alam
  • Jamaliah Said
  • Mohamad Azizal Abd Aziz

Abstract

Purpose - This study aims to assess the status of current practices of accountability and its relationship with the practices of integrity system, internal control system and leadership qualities in the public sector of Malaysia. Design/methodology/approach - This study collected primary data from 109 departments and agencies under 24 federal ministries in Malaysia. The data were analysed under descriptive statistics, ordinal regression and structural equation modelling (SEM). Several diagnostic tests were conducted to check the validity and reliability of data and models, such as Cronbach alpha test, Kaiser–Meyer–Olkin test, Shapiro–Wilk test, internal consistency reliability, indicator reliability, convergent validity and discriminant validity. Findings - The regression and SEM results show that the practices of integrity system and leadership quality had statistically significant positive relationship, but the practice of internal control system showed mixed relationship with the practices of accountability. Practical implications - The findings of the study will help the policymakers to ensure better accountability in the public sector in Malaysia and other countries. Originality/value - This is an original study based on primary data to examine the current practices of accountability and its relationship with the practices of integrity system, internal control system and leadership qualities in the public sector of Malaysia.

Suggested Citation

  • 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.
    • Handle: RePEc:eme:srjpps:srj-03-2017-0051
    DOI: 10.1108/SRJ-03-2017-0051
    as

    Download full text from publisher

    File URL: https://www.emerald.com/insight/content/doi/10.1108/SRJ-03-2017-0051/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://www.emerald.com/insight/content/doi/10.1108/SRJ-03-2017-0051/full/pdf?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://libkey.io/10.1108/SRJ-03-2017-0051?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
    ---><---

    As the access to this document is restricted, you may want to look for a different version below or

    for a different version of it.

    Other versions of this item:

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Tu Thanh Hoai & Nguyen Phong Nguyen, 2022. "Internal Control Systems and Performance of Emerging Market Firms: The Moderating Roles of Leadership Consistency and Quality," SAGE Open, , vol. 12(3), pages 21582440221, September.
    2. repec:osf:socarx:ucna6_v1 is not listed on IDEAS
    3. 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.
    4. Nawaz, Asif & Gilal, Faheem Gul & Channa, Khalil Ahmed & Gilal, Rukhsana Gul, 2023. "Going deep into a leader's integrity: A systematic review and the way forward," European Management Journal, Elsevier, vol. 41(6), pages 845-863.
    5. Nurhidayah Yahya & Maslinawati Mohamad, 2025. "The missing piece: bridging the gap between importance and performance of internal controls in Malaysian statutory bodies," Public Organization Review, Springer, vol. 25(2), pages 717-732, June.
    6. Abdul Halim Yahya & Kamarul Azman Khamis & Zaherawati Zakaria, 2024. "The Integrity of the Royal Malaysian Police: A Thematic Analysis," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 8(8), pages 4730-4743, August.

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;
    ;

    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:eme:srjpps:srj-03-2017-0051. 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: Emerald Support (email available below). General contact details of provider: .

    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.