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Empirical assessment on factors contributing to integrity practices of Malaysian public sector officers

Razana Juhaida Johari (Faculty of Accountancy, Universiti Teknologi MARA Shah Alam, Shah Alam, Malaysia)
Md. Mahmudul Alam (School of Economics, Finance and Banking, Universiti Utara Malaysia, Sintok, Malaysia)
Jamaliah Said (Accounting Research Institute and Faculty of Accountancy, Universiti Teknologi MARA Shah Alam, Shah Alam, Malaysia)

Business Process Management Journal

ISSN: 1463-7154

Article publication date: 25 December 2020

Issue publication date: 3 August 2021

821

Abstract

Purpose

Integrity-related issues are now endemic to public service bureaucracies. It is claimed that corruption in the public sector is very common in various departments/agencies. Lack of integrity will lead to failings in governance and proper oversight of procedures, and subsequently poor financial management and incidents of fraud. Based on the stakeholder theory perspective, this study examines the influences of accountability, risk management and managerial commitment on practices of integrity in the Malaysian public sector.

Design/methodology/approach

Primary data were collected through both printed and online questionnaires given to 210 department heads operating within selected Malaysian federal ministries. Data were analysed via the partial least squares-structural equation modelling (PLS-SEM) approach to examine the research hypotheses.

Findings

It is evident that integrity practices in Malaysia's public sector are statistically significantly related to risk management, accountability and management commitment.

Practical implications

The findings will help the Malaysian federal ministries to take the necessary steps to improve integrity so that dependability and efficiency are the hallmarks of public sector services.

Originality/value

To the best of the authors' knowledge, this study is one of the first to examine the role of accountability, risk management and managerial commitment to integrity in the public sector of a developing market economy.

Keywords

Acknowledgements

The authors gratefully acknowledge the financial grant received from the Accounting Research Institute (ARI), and Faculty of Accountancy, Universiti Teknologi MARA, Malaysia for all supports and resources.

Citation

Johari, R.J., Alam, M.M. and Said, J. (2021), "Empirical assessment on factors contributing to integrity practices of Malaysian public sector officers", Business Process Management Journal, Vol. 27 No. 4, pp. 1217-1237. https://doi.org/10.1108/BPMJ-06-2020-0297

Publisher

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Emerald Publishing Limited

Copyright © 2020, Emerald Publishing Limited

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