Ethical values, integrity and internal controls in public sector organisations: a developing country perspective / Philip Ayagre and Julius Aidoo-Buameh.

Ayagre, Philip and Aidoo-Buameh, Julius (2017) Ethical values, integrity and internal controls in public sector organisations: a developing country perspective / Philip Ayagre and Julius Aidoo-Buameh. Management & Accounting Review (MAR), 16 (2). pp. 41-58. ISSN 2550-1895

Abstract

The study established the relationship between the perceived commitment to ethical values, integrity of public sector managers and its impact on the internal control system of public sector organisations in Ghana. The study employed pearson’s correlation to explain the association between the ethical environment and the internal control system. Results revealed statistically significant negative association between the ethical environment and three components of the internal control system investigated in the study. The findings of the study should be of concern to policy makers, development partners, auditors, boards of public sector organisations as they play their fiduciary roles in the country.

Metadata

Item Type: Article
Creators:
CreatorsID Num. / Email
Ayagre, PhilipUNSPECIFIED
Aidoo-Buameh, JuliusUNSPECIFIED
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: Management & Accounting Review (MAR)
Journal: UiTM Journal > Management & Accounting Review
ISSN: 2550-1895
Volume: 16
Number: 2
Page Range: pp. 41-58
Item ID: 30268
Uncontrolled Keywords: Ethical environment, Ethical values, Internal controls
URI: http://ir.uitm.edu.my/id/eprint/30268

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