Management Accounting Best Practices Award for Improving Corruption in Public Sector Agencies

Rahman, Ibrahim Kamal Abdul; Rahman, Nor Azlina A; Azhar, Zubir; Omar, Normah; Said, Jamaliah

doi:10.1016/s2212-5671(15)01192-2

Cited by 6 publications

(6 citation statements)

References 20 publications

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“…However, the two strands of literature that are referred to in this study document mixed empirical evidence. In accounting literature, especially in studies in public sector organizations, several studies have shown that high-quality accounting practices are able to minimize corruption [3,33,66,70], but other studies also provide evidence that accounting can facilitate corruption even in countries with high-quality accounting practices [6,34]. Likewise, there is evidence to support that corruption can inhibit economic growth [11,36,37,41], as a whole the previous literature on corruption and economic growth obtained consistent results.…”

Section: B Discussionmentioning

confidence: 73%

“…In these countries it is likely that violations from powerful officials cannot be punished, frauds can be covered up through manipulation of records and most likely independent oversight institutions are entangled in corruption networks (Changwony and Paterson [24], Paterson et al [26], Ruiz-Cantero, Guijarro-Garvi, Bean, Martínez-Riera, and Fernández-Sáez [72]). Therefore, monitoring mechanisms will not work effectively in countries with weak quality accounting practices [3,50,56], so economic growth is hampered [12,18,55] Overall, all of the above statements show that high-quality accounting practices will weaken the relationship of corruption to economic growth and vice versa low-quality accounting practices will strengthen the relationship of corruption to economic growth. Thus the hypothesis to be tested is:…”

Section: Hypothesis Developmentmentioning

confidence: 99%

See 1 more Smart Citation

Corruption, Accounting Practice and Economic Growth: Evidence of ASEAN Countries

Akbar¹,

Rozak²,

Prawiranegara³

et al. 2020

Proceedings of the 3rd Asia Pacific Management Research Conference (APMRC 2019)

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This study analyzes the impact of corruption on economic growth by including the role of accounting practices. Corruption has a negative influence on economic growth in countries with poor quality accounting practices than in countries with high-quality accounting practices. The new contribution of this study concerns the relationship between the literature between corruption and separate accounting practices regarding economic growth. To our knowledge, this is a study of the first ASEAN countries documenting the impact of corruption on economic growth that depends on the quality of accounting practices in a country. We use cross-section data for 2018 for 11 ASEAN countries. Data on economic growth is taken from the World Bank, while corruption is represented by the Transparency International (TI) Corruption Perception Index (CPI). Meanwhile accounting practices are represented by the strength of auditing standards and financial reporting from the World Economic Forum (WEF), as well as the adoption of the International Public Sector Accounting Standards (IPSAS) in a country from the International Federation of Accountants (IFAC). We apply the Moderated Regression Analysis (MRA) approach for estimating results. The results of studies show that corruption inhibits economic growth. In addition, the strength of auditing standards and financial reporting weakens the relationship between corruption and economic growth. Other results show that the adoption of IPSAS does not weaken the relationship of corruption with economic growth in ASEAN countries. The findings of this study prove that high-quality accounting practices in a country can weaken corruption which can hamper economic growth. Conversely, corruption will easily grow in countries with weak quality accounting practices whose impact will hamper economic growth.

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Section: B Discussionmentioning

confidence: 73%

Section: Hypothesis Developmentmentioning

confidence: 99%

Corruption, Accounting Practice and Economic Growth: Evidence of ASEAN Countries

Akbar¹,

Rozak²,

Prawiranegara³

et al. 2020

Proceedings of the 3rd Asia Pacific Management Research Conference (APMRC 2019)

View full text Add to dashboard Cite

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“…The introduction of the Management Accounting Award for Public Sector Organizations is an additional positive step that can be taken to stimulate effective and efficient decision-making processes to suit the contexts of public sector organizations. This step is essential for improving the state of corruption in public sector agencies (Abdul Rahman et al, 2015). Meanwhile, due to the low opinion on public officials' integrity, Peerthum et al (2020) suggested the need to instill public trust in the issue of corruption and prepare an integrity framework in government organizations to confront corruption.…”

Section: Fraud In Public Sector Employeementioning

confidence: 99%

Profiling Fraudsters: Empirical Evidence from The Malaysian Anti-Corruption Commission Website

Ali¹,

Majid²,

Basri³

et al. 2022

IJARBSS

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Cases of fraud involving public servants have become public attention since they are entrusted to serve the public and manage the public fund. Corruption incidence among public servants led to a trust deficit and tarnished the image of public sector agencies. Even though public sector agencies in Malaysia including the Malaysian Anti-corruption Commission (MACC) are transparent in disclosing details of offenders via their website to raise public awareness, cases involving fraud among public servants remained entrenched. At the national level, the National Anti-corruption Plan (NACP) 2019-2023 has been introduced in 2019 as part of the Malaysian government's effort to counter corruption since 63.3% of corruption complaints came from the public sector. In addition, Transparency International reported a Corruption Perception Index of 48 for Malaysia in 2021 and ranked 62 out of 180 countries. This indicates that the perceived level of corruption in Malaysia is still high with the government struggling to combat corruption within the public sector. In light of this predicament, this study compiles a profile of fraudsters among the public servants convicted under Malaysian law. This study adopted a qualitative stance using secondary data with a content analysis on real cases disclosed on the MACC website from the year 2019 to 2021. Findings revealed that most of the public servants' offenders are the enforcement officers with bribery cases involving as low as RM20. This study may act as an eye opener to the public on the amount and extend to the fraud committed by public sector employees. Apart from that, it may also assist authorities to plan strategies for mitigating the incidence of fraud among public servants.

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“…Taking Malaysia as a country with the intention to regain public confidence and trust, it appears that the current Malaysian government is imitating other developed countries or advanced nations in its effort to enhance its accountability (Bakar, Saleh, & Mohamad, 2011). The public's call for better governance requires serious government concerns even though it may be claimed that the delivery of public services has been progressively improved through good organisational practices such as the open and transparent procurement activities (Rahman, Ab Rahman, Azhar, Omar, & Said, 2015). While the notion of modern accountability in the public sector demands some manifestations of the RM initiatives (Nyland & Petterson, 2015), previous studies (Baldry, 1998;Azizan & Lai, 2013) have totally ignored accountability as one of the rationality of RM in the public sector.…”

Section: Introductionmentioning

confidence: 99%

Risk Management Practices to Strengthen Public Sector Accountability

Rasid

Bakar

Rizal

et al. 2019

AJBA

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Manuscript type: Research paper Research aims: Risks can challenge the public sector's service delivery system and growth sustainability. While the notion of modern accountability demands some display of risk management (RM) initiatives, less attention has been given to the impact of RM practices on organisational accountability as well as the effect of performance measurement system (PMS) use on RM practices. Drawing from the resource-based view, this study attempts to investigate the predictive effect of RM practices and (PMS) use on accountability by using a mediation framework. Design/Methodology/Approach: Cross-sectional survey is applied to collect data from the top management of the Malaysian Federal Statutory Bodies (FSBs). The research framework is tested by analysing the data of 110 Malaysian FSBs through the structural equation modelling technique (PLS-SEM). Research findings: The result of the study demonstrates that PMS use for monitoring and PMS use for attention-focusing have a significant

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Management Accounting Best Practices Award for Improving Corruption in Public Sector Agencies

Cited by 6 publications

References 20 publications

Corruption, Accounting Practice and Economic Growth: Evidence of ASEAN Countries

Corruption, Accounting Practice and Economic Growth: Evidence of ASEAN Countries

Profiling Fraudsters: Empirical Evidence from The Malaysian Anti-Corruption Commission Website

Risk Management Practices to Strengthen Public Sector Accountability

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