Environmental disclosure and performance reporting in Malaysia

2007 ◽  
Vol 15 (2) ◽  
pp. 185-199 ◽  
Author(s):  
Malcolm Smith ◽  
Khadijah Yahya ◽  
Ahmad Marzuki Amiruddin
Author(s):  
Étienne Charbonneau ◽  
Younhee Kim

Over the past decade, performance information has been widely available to citizens along with the expansion of e-government, which has magnified communications between citizens and government as well as citizen direct participation in government business. If citizens are informed more about government performance, citizen trust in government should improve. However, there is, in effect, little use of performance information by citizens, since availability to citizens is not very visible. To disseminate the results of performance measurement effectively, government should pay attention to the improvement of performance measurement systems and performance reporting systems with citizen-centered approaches. User-friendly reporting should not just simplify the multi-layers of performance measurement for improving performance itself. Rather, this chapter suggests applying different approaches to present complicated performance information to citizens. Performance reporting should be constructed in modernized, innovative, and user-focused ways to stimulate the use of performance information by external stakeholders, which can promote government accountability.


2015 ◽  
Vol 11 (15) ◽  
Author(s):  
Siti Fardaniah Abdul-Aziz ◽  
Jamiah Manap ◽  
Arena Che Kasim ◽  
Mohd. Nasir Selamat ◽  
Noordeyana Tambi ◽  
...  

2019 ◽  
Vol 14 (1) ◽  
Author(s):  
Yuuki Jonas John Assa ◽  
Harijanto Sabijono ◽  
Sintje Rondonuwu

In order to encourage the creation of performance accountability, government agencies need an accountability system so that they can operate efficiently and effectively to realize the transparency of government agencies and maintain public trust in the government, especially the City Government of Manado. This study aims to investigate and describe the System Manado City Government Especially at the Tourism Office. The research method used is descriptive analysis method. The results of this study indicate that the Implementation of the Performance Accountability System of the Manado City Government Agency can improve better transparency where this system is an integration of the planning system, budgeting system, and performance reporting system that is in line with the implementation of the financial accountability system. In this case, each agency, both the leader and the work device, is obliged to record and report on the use of state finances and their suitability with the applicable rules, but in the implementation there are still several obstacles, namely Human Resources that are less understanding and lacking in coordination between providers and trustee / budget users in the institution so that there are differences in the report documents obtained.


2012 ◽  
Vol 1 (1) ◽  
pp. 25-35
Author(s):  
Daphne Rixon

The purpose of this case study is to first examine the implications of accountability legislation on the financial and performance reporting of a public sector agency in the Canadian province of Newfoundland and Labrador and secondly, to compare the level of accountability with Stewart’s (1984) ladder of accountability. This paper is based on the first phase of a two-phase study. The first phase focuses on the initial impacts of accountability legislation on agencies and the challenges created by the legislation’s ‘one size fits all’ approach. The second phase of this study will examine the impact of the legislation on stakeholders after it has been in operation for five years. The second phase will include interviews with stakeholders to ascertain the level of satisfaction with the new legislation. The first phase of the study is significant since it highlights how governments could consider stakeholder needs when drafting such legislation. This research contributes to the body of literature on stakeholder accountability since there is a paucity of research focused specifically on the impact of accountability legislation on public sector agencies. An important contribution of this paper is the introduction of a framework for legislated accountability reporting. The main theoretical frameworks used to analyse the findings are Stewart’s (1984) ladder of accountability in conjunction with Friedman and Miles (2006) ladder of stakeholder management and engagement.


2020 ◽  
Vol 12 (33) ◽  
Author(s):  
Dudung Abdul Rohman

Religious extension agents have the main task of providing religious guidance and counseling to community communities who are the target group or fostered. Along with the development of religious and national issues, the Government, in this case the Ministry of Religion, considers the importance and strategic existence of this Religious Extension. So at the end of 2016 was selected and appointed thousands of Non PNS Religion Extension throughout Indonesia. In carrying out their duties and functions, they are still not uniform in terms of work mechanism and performance reporting. So the Ministry of Religion through the Director General of Islamic Guidance issued a policy in the form of Decree No. 298 of 2017 concerning Guidelines for Non Civil Servant Extension Workers. Through this policy there was a paradigm shift regarding the implementation of the duties and functions of Non PNS Religion Extension officers as well as the integration of work mechanisms and reporting on their performance. So that the performance of Non Civil Servant Religious Extension officers can be evaluated and accounted for accountability. So with this research can be seen concretely the implementation of the policy of Guidelines for Non Civil Servant Religion in integrating the work mechanism and performance reporting in the training activities at the Religious Training Center Bandung  Keywords: Guidance, Implementation, Work Mechanism, Guidelines, Performance Reporting, Religious Counseling


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