Strengthening integrity through HEMAT values in Malaysia’s public sector

Abdul Aziz, Wan Ahmad Dahlan and Abdullah, Kamarulnizam and Abu Bakar, Junaidi and Baykal, Elif (2026) Strengthening integrity through HEMAT values in Malaysia’s public sector. Asia-Pacific Management Accounting Journal (APMAJ), 21 (1): 1. pp. 1-17. ISSN 2550-1631

Official URL: https://apmaj.uitm.edu.my/

Identification Number (DOI): 10.24191/APMAJ.v21i1

Abstract

Integrity failures within public sector institutions remain a major governance challenge, often resulting in corruption, bureaucratic inefficiencies, and weak accountability systems. Although many governments have introduced ethical frameworks and anti-corruption strategies, translating these initiatives into effective administrative practices remains challenging. In Malaysia, strengthening integrity within the public service has become a national priority. In 2024, the Director- General of Public Service introduced the HEMAT framework to reinforce ethical governance and integrity-driven public administration. However, limited empirical research has examined how such integrity frameworks are implemented and operationalized within public sector organizations. This study examines how HEMAT values are internalized and operationalized within the Malaysian federal public service and how these values contribute to strengthening regime accountability, personal responsibility, and prudential governance. Adopting a qualitative case study approach and purposive sampling, data were collected through semi-structured interviews with five senior officials from federal ministries and agencies. The data were analyzed using thematic analysis guided by Dobel’s (1990) integrity framework. The findings indicate that HEMAT values have been institutionalized through leadership directives, organizational alignment, and procedural reforms that strengthen regime accountability. Personal responsibility is reinforced through recognition programs, training initiatives, and human resource interventions, while prudential governance is strengthened through monitoring systems, digitalization, enforcement practices, and performance management mechanisms. These findings demonstrate how integrity frameworks can be translated into practical governance and management practices within public sector organizations.

Metadata

Item Type: Article
Creators:
Creators
Email / ID Num.
Abdul Aziz, Wan Ahmad Dahlan
UNSPECIFIED
Abdullah, Kamarulnizam
UNSPECIFIED
Abu Bakar, Junaidi
UNSPECIFIED
Baykal, Elif
UNSPECIFIED
Subjects: J Political Science > JF Political institutions and public administration
J Political Science > JF Political institutions and public administration > Public administration
Divisions: Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI)
Journal or Publication Title: Asia-Pacific Management Accounting Journal (APMAJ)
UiTM Journal Collections: UiTM Journals > Asia-Pacific Management Accounting Journal (APMAJ)
ISSN: 2550-1631
Volume: 21
Number: 1
Page Range: pp. 1-17
Keywords: HEMAT Core Values, Public Service Reforms, Embracing Integrity, Upholding Integrity, Malaysian Public Services
Date: 30 April 2026
URI: https://ir.uitm.edu.my/id/eprint/142062
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