Online integrity disclosure: benchmark for good governance? / Corina Joseph ... [et al.]

Joseph, Corina and Madi, Nero and Janggu, Tamoi and Rahmat, Mariam and Mohamed, Nafsiah (2018) Online integrity disclosure: benchmark for good governance? / Corina Joseph ... [et al.]. Asia-Pacific Management Accounting Journal (APMAJ), 13 (1). pp. 207-230. ISSN 2550-1631

Abstract

The objective of the paper is to determine the extent of integrity framework information disclosure on Malaysian local authorities’ websites using the coercive isomorphism tenet. The content analysis on 149 Malaysian local authorities’ websites had been conducted. The integrity framework disclosure index consists of 47 items that had been used to examine the level of integrity information disclosure on the websites. The level of integrity framework disclosure on the websites was low, possibly due to the low level of coercive pressures on the integrity initiative implementation. The findings would assist in helping the regulatory authorities and policy makers to strengthen their mechanisms in upholding integrity. There is little published research that examines the level of integrity framework disclosure in developing countries, such as Malaysia. This research used the institutional theory of isomorphism mechanism, namely, coercive to enhance the understanding of integrity framework disclosure and add to the pool of literature.

Metadata

Item Type: Article
Creators:
CreatorsID Num. / Email
Joseph, Corinacorina@sarawak.uitm.edu.my
Madi, Neroneromadi@sarawak.uitm.edu.my
Janggu, Tamoitamoi@sarawak.uitm.edu.my
Rahmat, Mariammariamr@sarawak.uitm.edu.my
Mohamed, Nafsiahnafsiah793@salam.uitm.edu.my
Subjects: H Social Sciences > HD Industries. Land use. Labor > Management. Industrial Management > Planning. Business planning. Strategic planning
H Social Sciences > HD Industries. Land use. Labor > Management. Industrial Management > Organization
Divisions: Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI)
Journal or Publication Title: Asia-Pacific Management Accounting Journal (APMAJ)
Journal: UiTM Journal > Asia-Pacific Management Accounting Journal (APMAJ)
ISSN: 2550-1631
Volume: 13
Number: 1
Page Range: pp. 207-230
Item ID: 29673
Uncontrolled Keywords: Integrity framework, Disclosure, Websites, Local authority
URI: http://ir.uitm.edu.my/id/eprint/29673

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