The commitment of local authorities in building fortress against misappropriation of assets / Rozaiha Ab. Majid … [et al.]

Ab. Majid, Rozaiha and Basri, Siti Aisyah and Mohamed, Nafsiah and Ahmad, Khairiah (2016) The commitment of local authorities in building fortress against misappropriation of assets / Rozaiha Ab. Majid … [et al.]. Management & Accounting Review (MAR), 15 (2). pp. 1-11. ISSN 2550-1895

Abstract

Many local authorities use vision, mission and policy statements to communicate their attitude towards the threat of asset misappropriation among their officials. These statements are imperative to the local authorities for disclosing their responsibility in safeguarding assets and expressing their commitment towards maintaining the highest possible ethical value. In Malaysia, vision, mission and policy are developed and implemented by local authorities to, among others, deter misconduct and dishonesty by their officials. The purpose of this paper is to investigate the level of commitment in preventing misappropriation of asset from occurring. Upon reviewing all Malaysian local authorities’ official websites, the term integrity in vision, mission and policy statement are identified and analysed. The existence of the term integrity can be an indicator to demonstrate the level of commitment of local authority towards maintaining a responsible and respectable organisation. Results from the study indicate most of local authorities in Malaysia are not committed in the fight against fraud including misappropriation of assets because integrity is not emphasized in their vision, mission and policy statements.

Metadata

Item Type: Article
Creators:
Creators
Email / ID Num.
Ab. Majid, Rozaiha
UNSPECIFIED
Basri, Siti Aisyah
UNSPECIFIED
Mohamed, Nafsiah
UNSPECIFIED
Ahmad, Khairiah
UNSPECIFIED
Subjects: B Philosophy. Psychology. Religion > BJ Ethics > Individual ethics. Character. Virtue. Including practical and applied ethics, conduct of life, vices, success, ethics for children
B Philosophy. Psychology. Religion > BJ Ethics > Integrity
Divisions: Universiti Teknologi MARA, Selangor > Puncak Alam Campus > Faculty of Accountancy
Journal or Publication Title: Management & Accounting Review (MAR)
UiTM Journal Collections: UiTM Journal > Management & Accounting Review (MAR)
ISSN: 2550-1895
Volume: 15
Number: 2
Page Range: pp. 1-11
Keywords: local authorities, integrity, misappropriation of assest
Date: December 2016
URI: https://ir.uitm.edu.my/id/eprint/31060
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