Relationship between good governance and integrity system

Jamaliah Said (Accounting Research Institute, Universiti Teknologi MARA, Shah Alam, Selangor, Malaysia)
Md. Mahmudul Alam (School of Economics, Finance and Banking, College of Business, Universiti Utara Malaysia, Sintok, Malaysia)
Maizatul Akmar Khalid (Faculty of Accountancy, Universiti Teknologi MARA, Shah Alam, Selangor, Malaysia)

Humanomics

ISSN: 0828-8666

Publication date: 9 May 2016

Abstract

Purpose

This study aims to measure the relationship between the current practice status of good governance and that of integrity in the public sector of Malaysia.

Design/methodology/approach

This study collected primary data based on a set of questionnaire surveys among heads of 109 departments and agencies under 24 federal ministries, including the Prime Minister Department in Malaysia. The data were analyzed under descriptive statistics, ordinal regression and structural equation model. Furthermore, standard diagnostic tests were also conducted to check the reliability of the data and models.

Findings

Among the factors of good governance, practices of strategic planning, audit and fraud control have statistically significant positive relationship with the practices of integrity in the public sector of Malaysia. Moreover, the practices of strategic alliance and fraud control significantly contribute to determine the integrity practices in the public sector of Malaysia. Therefore, the practices of strategic alliance, strategic planning, audit and fraud control must be given significant attention to improve the integrity system.

Originality/value

This study is an attempt to measure the relationship between the current practice status of good governance and that of integrity in the public sector of Malaysia. The findings of the study will help policymakers improve the reliability and efficiency of the public sector in Malaysia and in other countries.

Keywords

Citation

Said, J., Alam, M. and Khalid, M. (2016), "Relationship between good governance and integrity system", Humanomics, Vol. 32 No. 2, pp. 151-171. https://doi.org/10.1108/H-02-2016-0008

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Publisher

:

Emerald Group Publishing Limited

Copyright © 2016, Emerald Group Publishing Limited

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