Corporate integrity practices: an institutional perspective from a Malaysian government owned company case study

Abdul Jabar, Ja’izah and Md Zin, Norlaila and Kasim, Eley Suzana (2026) Corporate integrity practices: an institutional perspective from a Malaysian government owned company case study. Management & Accounting Review (MAR), 25 (2): 1. pp. 327-348. ISSN 2550-1895
Identification Number (DOI): 10.24191/MAR.V25i02-01
Abstract

Integrity is recognised as a key factor of organisational sustainability. The attention given to corporate integrity has become a contentious debate as organisational performance no longer relies on bottom line performance but increasingly integrates ethical aspects. This shift has led to the implementation of corporate integrity practices (CIPs) in government-owned companies (GOCs) as they have direct accountability to public funds and government regulations. However, unsatisfactory performance of integrity compliance requires further analysis focusing on the key issue, the motivating factor of CIPs adoption. Therefore, this study aimed to investigate factors that motivated a Malaysian GOC to adopt CIPs, through the Institutional Theory perspective. A qualitative study approach was employed, with data gathered through semi-structured interviews. Findings revealed that institutional pressures influenced the adoption of CIPs. Government enforcement has been identified as the key determinant that encouraged organisations to enhance CIPs within them. Environmental and individual led norms and imitation also played a significant role in motivating the organisation to sustain ethical culture through CIPs, reflecting the influence of normative and mimetic elements. The study significantly contributed to the regulators and management for their further integrity compliance enhancement

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