Assessment of accountability practices in the public sector in Malaysia / Jamaliah Said, Md. Mahmudul Alam and Razana Juhaida Johari.

Said, Jamaliah and Alam, Md. Mahmudul and Johari, Razana Juhaida (2018) Assessment of accountability practices in the public sector in Malaysia / Jamaliah Said, Md. Mahmudul Alam and Razana Juhaida Johari. Asia-Pacific Management Accounting Journal, 13 (1). pp. 1-18. ISSN 2550-1631

Abstract

Ensuring accountabilityin the public sector is a very crucial issue as it could lead to failures in governance, fraud, inefficacy, corruption as well as weak financial management. This study evaluated the state of the present accountability practices among public sector employees from various Malaysian service schemes.Primary data were collected, using a questionnaire survey approach with 194 heads of departments in the Malaysian federal ministries. Data was collected in accordance with the perspective of 12 factors in accountability practices, using a five-point Likert scale. Factor analysis and descriptive statistics were utilized for data analysis. In addition, data reliability was checked by the Cronbach’s alpha test; data normality was examined by the Skewness and Kurtosis tests, and data validity was tested by using the Kaiser-Meyer Olkin test and Barlett’s test.The findings show that 94.9% of the participants reported that they practised accountability within their departments. nevertheless, the priority for these accountability factors varied according to the service schemes. In general, the perceivedaccountability practice was the highest within the group inthe administrativescheme and the lowest among the employees under the accounting scheme.

Metadata

Item Type: Article
Creators:
CreatorsID Num. / Email
Said, Jamaliahjamaliah533@salam.uitm.edu.my
Alam, Md. Mahmudulrony000@gmail.com
Johari, Razana Juhaidarazana@salam.uitm.edu.my
Subjects: Q Science > QA Mathematics > Factor analysis. Principal components analysis. Correspondence analysis
Divisions: Universiti Teknologi MARA, Selangor > Puncak Alam Campus
Journal or Publication Title: Asia-Pacific Management Accounting Journal
Journal: UiTM Journal > Asia-Pacific Management Accounting Journal (APMAJ)
ISSN: 2550-1631
Volume: 13
Number: 1
Page Range: pp. 1-18
Official URL: http://arionline.uitm.edu.my/ojs/index.php/APMAJ/a...
Item ID: 29729
Uncontrolled Keywords: public sector, accountability, factor analysis, Malaysia
URI: http://ir.uitm.edu.my/id/eprint/29729

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