The effect of internal control and organizational culture on the performance of public schools in Malaysia / Siti Noorzainah Sahat

The main weaknesses in internal control (IC) are reported repetitively in Public School Consolidated Audit Reports within the period 2008-2013 and the biggest weakness is failing to provide source documents as evidence to support the collection and expenses made by public schools management. The wea...

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Main Author:	Sahat, Siti Noorzainah
Format:	Book Section
Language:	English
Published:	Institute of Graduate Studies, UiTM 2018
Subjects:	School administration and organization Malaysia
Online Access:	http://ir.uitm.edu.my/id/eprint/20483/ http://ir.uitm.edu.my/id/eprint/20483/1/ABS_SITI%20NOORZAINAH%20SAHAT%20TDRA%20VOL%2013%20IGS%2018.pdf

id	uitm-20483
recordtype	eprints
spelling	uitm-204832018-07-04T08:23:23Z http://ir.uitm.edu.my/id/eprint/20483/ The effect of internal control and organizational culture on the performance of public schools in Malaysia / Siti Noorzainah Sahat Sahat, Siti Noorzainah School administration and organization Malaysia The main weaknesses in internal control (IC) are reported repetitively in Public School Consolidated Audit Reports within the period 2008-2013 and the biggest weakness is failing to provide source documents as evidence to support the collection and expenses made by public schools management. The weaknesses reported above shows the ineffectiveness of the IC in managing public money and improper financial management. This study uses IC guideline for the public sector which is INTOSAI Gov 9100. Effective IC will provide reasonable assurance that the IC components, which include control environment, risk assessment, control activities, information and communication, and monitoring will help Malaysian public schools achieve its objectives. The usage of organizational culture affects the manner of implementation of IC in public organization. This study uses three dimensions of organizational culture - bureaucratic, innovative, and supportive, that exist within the school structure to support schools’ long term public performance. Thus, the objective of this study is to examine the effect of IC components on the performance of public schools in Malaysia and further examine the mediation effect of organizational culture on the relationship between IC components and organizational performance of public schools in Malaysia. The performance of public schools in Malaysia is measured using the ‘3Es’ concept - economic utilization of resources, efficiency of activities, and effectiveness of operation… Institute of Graduate Studies, UiTM 2018 Book Section PeerReviewed text en http://ir.uitm.edu.my/id/eprint/20483/1/ABS_SITI%20NOORZAINAH%20SAHAT%20TDRA%20VOL%2013%20IGS%2018.pdf Sahat, Siti Noorzainah (2018) The effect of internal control and organizational culture on the performance of public schools in Malaysia / Siti Noorzainah Sahat. In: The Doctoral Research Abstracts. IGS Biannual Publication, 13 (13). Institute of Graduate Studies, UiTM, Shah Alam.
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Teknologi MARA
building	UiTM Institutional Repository
collection	Online Access
language	English
topic	School administration and organization Malaysia
spellingShingle	School administration and organization Malaysia Sahat, Siti Noorzainah The effect of internal control and organizational culture on the performance of public schools in Malaysia / Siti Noorzainah Sahat
description	The main weaknesses in internal control (IC) are reported repetitively in Public School Consolidated Audit Reports within the period 2008-2013 and the biggest weakness is failing to provide source documents as evidence to support the collection and expenses made by public schools management. The weaknesses reported above shows the ineffectiveness of the IC in managing public money and improper financial management. This study uses IC guideline for the public sector which is INTOSAI Gov 9100. Effective IC will provide reasonable assurance that the IC components, which include control environment, risk assessment, control activities, information and communication, and monitoring will help Malaysian public schools achieve its objectives. The usage of organizational culture affects the manner of implementation of IC in public organization. This study uses three dimensions of organizational culture - bureaucratic, innovative, and supportive, that exist within the school structure to support schools’ long term public performance. Thus, the objective of this study is to examine the effect of IC components on the performance of public schools in Malaysia and further examine the mediation effect of organizational culture on the relationship between IC components and organizational performance of public schools in Malaysia. The performance of public schools in Malaysia is measured using the ‘3Es’ concept - economic utilization of resources, efficiency of activities, and effectiveness of operation…
format	Book Section
author	Sahat, Siti Noorzainah
author_facet	Sahat, Siti Noorzainah
author_sort	Sahat, Siti Noorzainah
title	The effect of internal control and organizational culture on the performance of public schools in Malaysia / Siti Noorzainah Sahat
title_short	The effect of internal control and organizational culture on the performance of public schools in Malaysia / Siti Noorzainah Sahat
title_full	The effect of internal control and organizational culture on the performance of public schools in Malaysia / Siti Noorzainah Sahat
title_fullStr	The effect of internal control and organizational culture on the performance of public schools in Malaysia / Siti Noorzainah Sahat
title_full_unstemmed	The effect of internal control and organizational culture on the performance of public schools in Malaysia / Siti Noorzainah Sahat
title_sort	effect of internal control and organizational culture on the performance of public schools in malaysia / siti noorzainah sahat
publisher	Institute of Graduate Studies, UiTM
publishDate	2018
url	http://ir.uitm.edu.my/id/eprint/20483/ http://ir.uitm.edu.my/id/eprint/20483/1/ABS_SITI%20NOORZAINAH%20SAHAT%20TDRA%20VOL%2013%20IGS%2018.pdf
first_indexed	2023-09-18T23:04:43Z
last_indexed	2023-09-18T23:04:43Z
_version_	1777418405918277632

The effect of internal control and organizational culture on the performance of public schools in Malaysia / Siti Noorzainah Sahat

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