Reporting practices of Malaysian public universities: The extent of accountability disclosure

The study intends to evaluate the extent to which Malaysian public universities disclose accountability information in their annual report and on their website. It also compares the degree of annual report and website disclosure between established and new universities in Malaysia. Content analysi...

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Main Authors:	Ismail, Suhaiza, Abu Bakar, Nur Barizah
Format:	Article
Language:	English
Published:	Academic Journals 2011
Subjects:	H Social Sciences (General) HJ9701 Public accounting
Online Access:	http://irep.iium.edu.my/3253/ http://irep.iium.edu.my/3253/ http://irep.iium.edu.my/3253/1/Ismail_and_BakarPublishedpaperAJBM.pdf

id	iium-3253
recordtype	eprints
spelling	iium-32532014-01-06T06:21:03Z http://irep.iium.edu.my/3253/ Reporting practices of Malaysian public universities: The extent of accountability disclosure Ismail, Suhaiza Abu Bakar, Nur Barizah H Social Sciences (General) HJ9701 Public accounting The study intends to evaluate the extent to which Malaysian public universities disclose accountability information in their annual report and on their website. It also compares the degree of annual report and website disclosure between established and new universities in Malaysia. Content analysis was undertaken using the disclosure index that was developed based on the items listed in the Malaysian Government Treasury Circular (MGTC) 4/2007 and selected items from the Modified Accountability Disclosure (MAD) index. Mean disclosure index was computed to examine the disclosure levels.There is evidence that Malaysian public universities have to some extent disclosed relevant information in their annual report but the level of information published on the website is considered very low. Additionally, established universities’ group is better off in terms of information disclosure for both channels of communication. The number of universities that participated in the analysis is relatively small, and the study mainly considers the extent of disclosure but not the quality of the information disclosed. Greater enforcement from the government is required to ensure greater disclosure of information in the universities’ annual report and on the website. This study offers some insights into the current reporting practices of Malaysian public universities using two reporting mediums, the annual report and website. Academic Journals 2011-08-04 Article PeerReviewed application/pdf en http://irep.iium.edu.my/3253/1/Ismail_and_BakarPublishedpaperAJBM.pdf Ismail, Suhaiza and Abu Bakar, Nur Barizah (2011) Reporting practices of Malaysian public universities: The extent of accountability disclosure. African Journal of Business Management, 5 (15). pp. 6366-6376. ISSN 1993-8233 http://www.academicjournals.org/A JBM
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English
topic	H Social Sciences (General) HJ9701 Public accounting
spellingShingle	H Social Sciences (General) HJ9701 Public accounting Ismail, Suhaiza Abu Bakar, Nur Barizah Reporting practices of Malaysian public universities: The extent of accountability disclosure
description	The study intends to evaluate the extent to which Malaysian public universities disclose accountability information in their annual report and on their website. It also compares the degree of annual report and website disclosure between established and new universities in Malaysia. Content analysis was undertaken using the disclosure index that was developed based on the items listed in the Malaysian Government Treasury Circular (MGTC) 4/2007 and selected items from the Modified Accountability Disclosure (MAD) index. Mean disclosure index was computed to examine the disclosure levels.There is evidence that Malaysian public universities have to some extent disclosed relevant information in their annual report but the level of information published on the website is considered very low. Additionally, established universities’ group is better off in terms of information disclosure for both channels of communication. The number of universities that participated in the analysis is relatively small, and the study mainly considers the extent of disclosure but not the quality of the information disclosed. Greater enforcement from the government is required to ensure greater disclosure of information in the universities’ annual report and on the website. This study offers some insights into the current reporting practices of Malaysian public universities using two reporting mediums, the annual report and website.
format	Article
author	Ismail, Suhaiza Abu Bakar, Nur Barizah
author_facet	Ismail, Suhaiza Abu Bakar, Nur Barizah
author_sort	Ismail, Suhaiza
title	Reporting practices of Malaysian public universities: The extent of accountability disclosure
title_short	Reporting practices of Malaysian public universities: The extent of accountability disclosure
title_full	Reporting practices of Malaysian public universities: The extent of accountability disclosure
title_fullStr	Reporting practices of Malaysian public universities: The extent of accountability disclosure
title_full_unstemmed	Reporting practices of Malaysian public universities: The extent of accountability disclosure
title_sort	reporting practices of malaysian public universities: the extent of accountability disclosure
publisher	Academic Journals
publishDate	2011
url	http://irep.iium.edu.my/3253/ http://irep.iium.edu.my/3253/ http://irep.iium.edu.my/3253/1/Ismail_and_BakarPublishedpaperAJBM.pdf
first_indexed	2023-09-18T20:11:01Z
last_indexed	2023-09-18T20:11:01Z
_version_	1777407477532327936

Reporting practices of Malaysian public universities: The extent of accountability disclosure

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