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作 者:Nurhidayah Yahya Jamaliah Said Nor Balkish Zakaria Kazi Musa
机构地区:[1]Universiti Teknologi MARA,Shah Alam,Malaysia
出 处:《Journal of Modern Accounting and Auditing》2022年第1期1-14,共14页现代会计与审计(英文版)
摘 要:Accountability is seen as an organisational performance across private and public sector,including statutory bodies.Yet,does accountability prove instilled in part of integrity practices,especially in less mentioned sector-statutory bodies?This study aims to evaluate the relationship of corporate integrity practices on accountability of Malaysian statutory bodies through questionnaire survey distribution.Based on 194 responses received from top management of Malaysian statutory bodies,it is proven that corporate integrity practices have a positive and significant relationship with accountability.Therefore,statutory bodies are recommended to exercise and implement corporate integrity practices by setting up integrity department and appointing corporate integrity officers.Hence,by upholding corporate integrity practices,it leads to the achievement of accountability of statutory bodies organisations.
关 键 词:corporate integrity practices ACCOUNTABILITY Malaysian statutory bodies
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