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Ways of Enhancement Accountability

In: Business and Management

Submitted By fatihah92
Words 5095
Pages 21
Available online at www.sciencedirect.com

ScienceDirect
Procedia Economics and Finance 28 (2015) 163 – 169

7th INTERNATIONAL CONFERENCE ON FINANCIAL CRIMINOLOGY 2015
13-14 April 2015,Wadham College, Oxford, United Kingdom

Enhancement of the Accountability of Public Sectors through
Integrity System, Internal Control System and Leadership Practices:
A Review Study
Mohamad Azizal Abd Aziza, Hilmi Ab Rahmanb, Md. Mahmudul Alamc, Jamaliah Saidc* a Faculty of Accountancy, Universiti Teknologi MARA (UiTM), Shah Alam, Selangor, Malaysia b Universiti Teknologi MARA (UiTM) Kelantan Campu, Malaysia c School of Business, Universiti Utara Malaysia c Accounting Research Institute (ARI), Universiti Teknologi MARA (UiTM). Shah Alam, Selangor, Malaysia

Abstract
Currently, governance in public administration has become a global issue as a result of the continuous stream of governance failures, fraud, inefficiency, corruption, and poor internal control and financial management. Public sectors worldwide are now under pressure to justify the sources and utilizations of public resources as well as improving the performance in their services delivery. Now it is considered as public rights to monitor the transparency and efficiency of public administration. To ensure good governance, understanding the way to improve accountability in public sector is very essential. Therefore, to enhance the accountability in the public sector, based on the literature review this study discusses on the organizational internal factors that has influences on accountability; integrity system, internal control system and leadership qualities. This study could assist policy makers to establish more accountability among different departments and agencies of government.

© 2015 The Authors. Published by Elsevier B.V.
© 2015 The Authors. Published by Elsevier B.V. This is an

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