Purpose This study aims to assess the status of current practices of accountability and its relationship with the practices of integrity system, internal control system and leadership qualities in the public sector of Malaysia. Design/methodology/approach This study collected primary data from 109 departments and agencies under 24 federal ministries in Malaysia. The data were analysed under descriptive statistics, ordinal regression and structural equation modelling (SEM). Several diagnostic tests were conducted to check the validity and reliability of data and models, such as Cronbach alpha test, Kaiser–Meyer–Olkin test, Shapiro–Wilk test, internal consistency reliability, indicator reliability, convergent validity and discriminant validity. Findings The regression and SEM results show that the practices of integrity system and leadership quality had statistically significant positive relationship, but the practice of internal control system showed mixed relationship with the practices of accountability. Practical implications The findings of the study will help the policymakers to ensure better accountability in the public sector in Malaysia and other countries. Originality/value This is an original study based on primary data to examine the current practices of accountability and its relationship with the practices of integrity system, internal control system and leadership qualities in the public sector of Malaysia.

This study assesses the status of accountability practices of the Malaysian public sector in response to the recent report of the Auditor General that revealed corruption, weakness and lack of control in asset management. Primary data was collected using a questionnaire distributed through Google Docs application to the heads of 682 departments and agencies under 24 federal ministries, including the Prime Minister Department. The final sample of the study consists of 109 respondents. The data gathered were based on the opinions of respondents on the 10 factors of public accountability practices in their respective departments or agencies using a seven-point Likert scale that ranged from 1 (strongly disagree) to 7 (strongly agree). Data were analyzed using descriptive statistics and factor analysis. Data reliability was tested using Cronbach's alpha test. Data validity and normality were tested using the Shapiro Wilk's test. About 87.3% of the respondents indicated that their departments and agencies generally implement accountability practices. However, priority accountability factor differs among service schemes. Accountability in administrative and diplomatic, education and medical and health services is below the overall average. The study findings are useful in providing awareness to policy makers and in encouraging accountability environments in many countries, especially Malaysia.

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Purpose - This study assesses the status of current practices of accountability and its relationship with the practices of integrity system, internal control system, and leadership qualities in the public sector of Malaysia.Design/methodology/approach – This study collected primary data from 109 departments and agencies under 24 federal ministries in Malaysia. The data were analysed under descriptive statistics, ordinal regression, and structural equation modelling (SEM). Several diagnostic tests were conducted to check the validity and reliability of data and models, such as Cronbach alpha test, Kaiser-Meyer Olkin test, Shapiro Wilk test, Internal Consistency Reliability, Indicator Reliability, Convergent Validity, and Discriminant Validity, etc.Findings - The regression and SEM results show that the practices of integrity system and leadership quality had statistically significant positive relationship, but the practice of internal control system showed mixed relationship with the practices of accountability.Practical implications - The findings of the study will help the policy makers to ensure better accountability in the public sector in Malaysia and other countries.Originality/value – This is an original study based on primary data to examine the current practices of accountability and its relationship with the practices of integrity system, internal control system, and leadership qualities in the public sector of Malaysia.