Determinants of ethical work behaviour of Malaysian public sector auditors

2018 ◽  
Vol 10 (1) ◽  
pp. 21-34 ◽  
Author(s):  
Suhaiza Ismail ◽  
Nursia Yuhanis
Keyword(s):  
Public Sector ◽  
Design Methodology ◽  
Ethical Climate ◽  
Professional Commitment ◽  
Ethical Ideology ◽  
Ethical Values ◽  
Content Type ◽  
Factors Affecting ◽  
Corporate Ethical Values ◽  
Ethical Work

Purpose The purpose of this paper is to investigate factors affecting ethical work behaviour among Malaysian public sector auditors. Based on Hunt and Vitell model, there are four research objectives for this study: to investigate the influence of ethical climate on public sector auditors ethical work behaviour; to examine the effect of professional commitment on ethical work behaviour of public sector auditors; to investigate the effect of corporate ethical values (CEV) on ethical work behaviour of public sector auditors; and to examine the effect of ethical ideology on ethical work behaviour of public sector auditors. Design/methodology/approach The respondents of the study were public sector auditors of National Audit Department in Malaysia. Using a survey questionnaire comprising instruments about the ethical climate, CEV, professional commitment, ethical ideology and organisational misbehaviour, a total of 382 were received and usable. In achieving the research objectives, multiple regressions were performed. Findings The results reveal that ethical work behaviour among public sector auditors in Malaysia is influenced by law and independence ethical climate, professional commitment, CEV and both idealism and relativism ethical ideology. Originality/value The present study provides new additional empirical evidence on determinants of ethical work behaviour of auditors in public sector from a developing economy (i.e. Malaysia) which is currently limited.

Budget implementation in a risky environment: evidence from the Indonesian public sector

2019 ◽  
Vol 27 (2) ◽  
pp. 162-176 ◽  
Author(s):  
Fuad Rakhman
Keyword(s):  
Public Sector ◽  
Local Government ◽  
Empirical Evidence ◽  
Local Governments ◽  
Design Methodology ◽  
Early Years ◽  
Capital Expenditures ◽  
Regression Analyses ◽  
Content Type ◽  
Factors Affecting

Purpose The purpose of this paper is to investigate factors affecting budget implementation among local governments in Indonesia, where rules are relatively strict and risks of facing corruption charges are high. Design/methodology/approach This study employs regression analyses using a sample of 1,151 local government-years. Findings This study finds that the level of budget implementation is affected by the leadership factors (i.e. mayors’ term, tenure and age) and the proportion of capital expenditures. The level of budget implementation is relatively lower when the mayor is in the second term, is in the early years of the five-year tenure and is over 60 years old. Higher proportion of capital expenditures also reduces the level of budget implementation. Originality/value This study contributes to the literature by presenting empirical evidence as to what factors explain the variations in the level of budget implementation among local governments especially under strict rules and a risky environment.

Ethical climate, corporate social responsibility and organizational performance: evidence from the UAE public sector

2018 ◽  
Vol 14 (4) ◽  
pp. 737-752 ◽  
Author(s):  
Sherine Farouk ◽  
Fauzia Jabeen
Keyword(s):  
Corporate Social Responsibility ◽  
Public Sector ◽  
Organizational Performance ◽  
United Arab Emirates ◽  
Ethical Climate ◽  
Codes Of Ethics ◽  
Content Type ◽  
The Public ◽  
Public Sector Employees ◽  
Corporate Social

PurposeResearch about ethical governance and corporate social responsibility (CSR) in the United Arab Emirates is still in its infancy. This study aims to explore the public sector employee’s perception toward ethical climate, codes of ethics and CSR and its impact on organizational performance. This research sheds light on the link between formalized ethical procedures and employee responses including CSR, organizational engagement and organizational performance.Design/methodology/approachData were collected from 426 middle-level public sector employees in Abu Dhabi, the capital of the United Arab Emirates, using structural equation modeling to test the proposed hypotheses.FindingsThe findings of this study suggest that an ethical climate is an important organizational component, and that the incorporation of effective codes of ethics and CSR initiatives is desired. Perceptions of public sector employees are positively influenced by the organization’s ethical climate and CSR activities, which in turn affect organizational performance.Research limitations/implicationsThe study provides managerial insights for improving the ethical climate and CSR within the public sector context in the United Arab Emirates.Practical implicationsThe study offers implications for public sector employers and points out that public sector employers should formulate policies to boost the ethics and CSR environment at workplace to attain competitive advantage.Originality/valueThe paper contributes to the literature by being one of the first to study organizational ethical climate and CSR within a Middle Eastern public sector context and offers implications for theory and practice.

Reimagining leadership – and its relationship with management – for the public sector

2016 ◽  
Vol 12 (2) ◽  
pp. 94-111
Author(s):  
Don Dunoon
Keyword(s):  
Public Sector ◽  
Design Methodology ◽  
Distinct Form ◽  
Dominant Form ◽  
Content Type ◽  
The Public ◽  
The Moment ◽  
Practical Implications

Purpose The purpose of this paper is to review and critique three conventional assumptions about leadership and put forward an alternative framing, with leadership presented as a distinct form of intervention in particular moments to management. The paper also presents a structure for supporting leadership action by individuals and groups as an alternate to management action, which is seen as the dominant form. Design/methodology/approach Reflects an elaboration and distillation of concepts developed by the author since an earlier paper on essentially the same topic, drawing on his 20-plus years’ experience as a leadership developer. Findings Although not an empirical account, the paper seeks to demonstrate how, when conventional but infrequently challenged assumptions about leadership are “peeled back”, a new way of understanding leadership, especially in connection with management, is revealed. Research limitations/implications Suggestions are offered as to how the concepts and tools presented here could be evaluated, including in comparison with established leadership frameworks. Practical implications Outlines three practices for supporting leadership action in public sector organisations. These practices are working from observation, attributing reasonableness (allowing that others are reasonable) and speaking with authenticity. Collectively, these are known as the OBREAU Tripod (with “OBREAU” comprised of the first two letters in each of the pivotal words, observation, reasonableness and authenticity). Originality/value Conceiving of leadership as a different form of in-the-moment action to management in a public sector context is a distinctive contribution to the literature.

Intra-national diversity

2018 ◽  
Vol 25 (3) ◽  
pp. 425-442 ◽  
Author(s):  
Srecko Stamenkovic ◽  
Biljana Ratkovic Njegovan ◽  
Maja S. Vukadinovic
Keyword(s):  
Organizational Justice ◽  
Design Methodology ◽  
Ethical Climate ◽  
Positive Impact ◽  
Interactional Justice ◽  
Personal Interest ◽  
Content Type ◽  
The Republic ◽  
The Impact ◽  
The Relationship

PurposeThe purpose of this paper is to investigate the impact of organizational justice on the ethical climate in organizations in Serbia.Design/methodology/approachIn the study, 3,413 employees participated whose task was to assess the dimensions of organizational justice (procedural, distributive and interactional) as well as the dimensions of ethical climate (egoism, benevolence and principle).FindingsThe obtained results show that the dimensions of organizational justice are significant predictors of dimensions of ethical climate. The dimension of distributive justice significantly predicts the dimensions of egoism and principle, while the dimensions of procedural and interactional justice significantly predict the dimensions of benevolence and principle. Concerning the structure of the relationship between dimensions of organizational justice and ethical climate, the results also showed that there is intra-national diversity depending on the region of the Republic of Serbia where the organization operates. Ethical climate based on maximization of personal interest is more connected to economically more developed regions with a larger population, while ethical climate based on duties related to norms, laws, rules and policies characterizes less developed regions with a smaller population.Originality/valueIn the context of contemporary Serbian business surrounding, the obtained results are discussed regarding the possibilities for improvement of ethical climate, which should be accompanied and supported by the positive impact of organizational justice.

Organizing sports events: the promoters’ perspective

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ana Brochado ◽  
Pedro Dionísio ◽  
Maria do Carmo Leal ◽  
Adrien Bouchet ◽  
Henrique Conceição
Keyword(s):  
Design Methodology ◽  
Stakeholder Management ◽  
Business Plan ◽  
Measurement Tool ◽  
Sports Facilities ◽  
City Image ◽  
Event Management ◽  
Content Type ◽  
Factors Affecting ◽  
Sports Events

Purpose This study aims to develop a battery of items that assess the factors affecting sports events’ success from the promoters’ perspective and a measurement tool that identifies these stakeholders’ main priorities based on the importance-performance analysis (IPA) framework. Design/methodology/approach The research was conducted using mixed methods. In the first qualitative step, sports event management’s main dimensions were identified based on the existing literature and a comprehensive battery of corresponding items were developed via content analysis of interviews with experts. The second quantitative step focused on Lisbon, the 2021 European City of Sport. Promoters of 21 different medium or large sports events (number = 41 respondents) were asked to fill out a survey ranking each dimension’s items by performance and room for improvement. The IPA’s results are presented both for the overall sample and by promoter type (i.e. events with or without sports facilities). Findings The 46 items identified fall into the following three categories: sports infrastructure, city image and hospitality and event management (i.e. pre-event, event and post-event). Pre-event includes stakeholder management, organigram and responsibilities, business plan, marketing mix, risk assessment and sponsorship management. Sponsorship management stands out among the areas considered a priority by event promotors. Originality/value This study adds to the literature by offering a comprehensive approach to assessing empirically all stages of the event management process.

The IPSASB's recent strategies: opportunities for academics and standard-setters

2020 ◽  
Vol 32 (3) ◽  
pp. 315-319 ◽  
Author(s):  
Gwenda Jensen
Keyword(s):  
Public Sector ◽  
Financial Reporting ◽  
Design Methodology ◽  
Accounting Standards ◽  
Fitness For Purpose ◽  
Content Type ◽  
Financial Reporting Standards ◽  
Public Sector Accounting ◽  
Ongoing Dialogue ◽  
Practical Implications

PurposeThe purpose of this article is to contribute to an ongoing dialogue between practitioners and academics. This article describes the International Public Sector Accounting Standards Board (IPSASB) recent strategies and highlights the IPSASB's increasing outreach to academics.Design/methodology/approachThis is a practitioner's viewpoint which reflects the IPSASB's publicly available documents, and the opinions of a practitioner directly involved in the IPSASB's work and International Public Sector Accounting Standards (IPSAS) development.FindingsThe findings are that the IPSASB has increased its outreach to academics and now academics have more opportunities to engage with the IPSASB and IPSAS developments. The IPSASB's strategy has remained relatively constant over time, focusing on IPSAS to address public sector-specific issues, alignment with the International Financial Reporting Standards (IFRS) and reduction of differences between IPSAS and Government Finance Statistics (GFS) reporting guidelines.Research limitations/implicationsThe limitations of this article (which are also its strength in terms of fitness for purpose) are that as a practitioner's viewpoint it provides a brief overview and personal judgments, rather than an empirical analysis of developments applying a theoretical framework.Practical implicationsThe practical implications were IPSASB's increased outreach to the research community providing opportunities for academics to have increased input into IPSAS development, with likely benefits to researchers and the IPSASB.Social implicationsPractitioners’ engagement with academics supports increased understanding of the respective views leading to better outcomes for practitioners and academics working in the area of public sector financial reporting and its regulation.Originality/valueThis article is the first to (a) describe the IPSASB's increasing outreach to academics during 2019–2020 and (b) compare the IPSASB's strategies for the period of 2019–2023, with its strategies since the beginning of IPSAS developments in 1996–1997.

scholarly journals Validation of Arnaud’s ethical climate index by public sector auditors in Malaysia

2019 ◽  
Vol 35 (3) ◽  
pp. 345-358
Author(s):  
Chew Har Loke ◽  
Suhaiza Ismail ◽  
A.H. Fatima
Keyword(s):  
Public Sector ◽  
Private Sector ◽  
Ethical Climate ◽  
Climate Index ◽  
Future Research ◽  
Content Type ◽  
Future Studies ◽  
The Public ◽  
Ethical Work Climate ◽  
Main Components

Purpose The purpose of this paper is to empirically test Arnaud’s (2010) ethical climate index (ECI) of measuring ethical work climate (EWC) in the context of Malaysian public sector auditors (PSAs). Design/methodology/approach EWC is conceptualized as four main components with two sub-components. Questionnaires were distributed to the population of PSAs in the Malaysian National Audit Department (NAD). Factor analysis (principal component analysis [PCA]) was used to verify the components of EWC. Findings Results from PCA revealed that EWC, indeed, has four main components. Therefore, the findings of this study provide empirical evidence that validates Arnaud’s (2010) EWC model, although tested on PSAs in Malaysia. Research limitations/implications This paper has a limited purpose, which is to test whether the ECI could be applied to PSAs in Malaysia to derive the original four main components of Arnaud’s EWC. Thus, this study does not evaluate the EWC of PSAs or determine causal relationships between EWC and other variables; these are left to future studies. Practical implications The findings of this study confirm that Arnaud’s (2010) ECI is sufficiently resilient to be applied to the context of PSAs in Malaysia. Hence, future studies could use this index to measure EWC not only in the public sector but also in the private sector. Future research could also further test this index in different contexts. Originality/value Arnaud’s (2010) ECI was originally applied in the context of the private sector in a developed country. Hence, this study adds value by extending the ECI to the public sector in a developing country, Malaysia.

Public sector firms and continuous improvement: how factors can help or hinder learning

2019 ◽  
Vol 27 (4) ◽  
pp. 34-36
Keyword(s):  
Public Sector ◽  
Case Studies ◽  
Continuous Improvement ◽  
Design Methodology ◽  
Reading Time ◽  
Content Type ◽  
External Conditions ◽  
Pertinent Information ◽  
Learning And Change ◽  
Practical Implications

Purpose This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies. Design/methodology/approach This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context. Findings A strong emphasis on continuous improvement can enable public sector firms to significantly raise performance and efficiency standards. However, both internal and external conditions need to be favorable in order to create an environment in which learning and change are supported. Originality/value The briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format

Getting innovations out of interactions in the public procurement context

2020 ◽  
Vol 35 (12) ◽  
pp. 2051-2065 ◽  
Author(s):  
Lisa Melander ◽  
Ala Pazirandeh Arvidsson
Keyword(s):  
Public Sector ◽  
Business Model ◽  
Design Methodology ◽  
Public Procurement ◽  
Business Model Innovation ◽  
Structured Interviews ◽  
Demand And Supply ◽  
Content Type ◽  
The Public ◽  
Product Service

Purpose The purpose of this paper is to discuss how a seller can use interactions to respond to public procurement needs for innovation when the buying side is restricted by public procurement regulations. Design/methodology/approach The authors collected data using qualitative semi-structured interviews of different empirical examples, in which private–public interactions of four different high-technological products are studied. Two products belong to the defence industry and two to the civil industry. Findings The findings point to three types of innovations in public procurement: product, service and business model. The empirical examples further indicate, as suggested in previous studies, that innovation is hindered by regulations that limit interaction between suppliers and the public. In addition, the empirical examples indicate that firms mobilize actors in their network when the buyer is restricted in regard to interaction. The findings also add to the IMP literature by comparing interactions in the three types of innovations in the public procurement context. Originality/value Public procurement is an area where innovations are lagging behind, compared with private procurement. Research points to limited interaction between actors as an obstacle to innovation in public sector collaborations. This paper extends the literature on how organizations interact in the setting of public procurement. The authors identify demand and supply triggers for three types of innovations: product, service and business model innovation.

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