A Case Study on the Role of Chief Integrity Officer (CIO) as a Control Mechanism in Malaysian Public Sector Organizations

A Case Study on the Role of Chief Integrity Officer (CIO) as a Control Mechanism in Malaysian Public Sector Organizations

The purpose of this paper is to explain the role of Chief Integrity Unit (CIU) as a control mechanism in the governance of Malaysian public sector organizations. Malaysian Government Transformation Program (GTP) has triggered the establishment of Integrity Unit in all public sector entities with aim...

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Main Authors: Ishak, Ismail, Hasnah, Haron, Asmawati, Sajari
Format: Conference or Workshop Item
Language:English
Published: 2016
Subjects:
HF Commerce
Online Access:http://umpir.ump.edu.my/id/eprint/15981/
http://umpir.ump.edu.my/id/eprint/15981/
http://umpir.ump.edu.my/id/eprint/15981/1/fim-2016-hasnah-Case%20Study%20on%20the%20Role%20of%20Chief%20Integrity%20Unit.pdf
id ump-15981
recordtype eprints
spelling ump-159812019-10-15T07:43:27Z http://umpir.ump.edu.my/id/eprint/15981/ A Case Study on the Role of Chief Integrity Officer (CIO) as a Control Mechanism in Malaysian Public Sector Organizations Ishak, Ismail Hasnah, Haron Asmawati, Sajari HF Commerce The purpose of this paper is to explain the role of Chief Integrity Unit (CIU) as a control mechanism in the governance of Malaysian public sector organizations. Malaysian Government Transformation Program (GTP) has triggered the establishment of Integrity Unit in all public sector entities with aim of fighting corruption. Thus, this study specifically focuses on the role of CIU in influencing the level of ethics and integrity in the organizations which eventually gives impact on the practices of management accounting. There are two different types of public sector entities that have been studied i.e., state level (CSA) and state statutory body (CSB). An explanatory case study method is used to collect the data whereby semi structured interviews, informal conversations, questionnaire and document reviews are conducted. The finding shows that CIU plays a crucial role in shaping the ethical and integrity culture within the organization. The overall score of the level of ethics and integrity for both case studies is more than 50 per cent which indicates that both CSA and CSB are serious in initiating proper integrity mechanism into their daily activities at work places to maintain the highest levels of transparency, integrity and professionalism. CSB shows a higher percentage as compared to CSA that are 70.85% and 68.26% respectively. CSB performed better than CSA in almost all dimensions except for dimensions of Leadership, Confidential Advice and Support, and Ethics Communication where CSA scores higher percentage. Therefore, it is highly recommended that CSB focus more on these three dimensions and vice versa to CSA. Further in depth study is highly recommended to get more generalize results on the role of Chief Integrity Unit (CIU) as a control mechanism in upholding good governance of Malaysian public sector organizations especially through enhancement of management accounting. 2016 Conference or Workshop Item PeerReviewed application/pdf en http://umpir.ump.edu.my/id/eprint/15981/1/fim-2016-hasnah-Case%20Study%20on%20the%20Role%20of%20Chief%20Integrity%20Unit.pdf Ishak, Ismail and Hasnah, Haron and Asmawati, Sajari (2016) A Case Study on the Role of Chief Integrity Officer (CIO) as a Control Mechanism in Malaysian Public Sector Organizations. In: New Zealand Management Accounting Symposium 2016 , 24-25 November 2016 , The University of Auckland, New Zealand. pp. 1-27.. https://cdn.auckland.ac.nz/assets/business/about/our-departments/od-accounting-finance/NZMAS%20Symposium%202016/A%20Case%20Study%20on%20the%20Role%20of%20Chief%20Integrity%20Unit_%20Ishak%20Ismail%20and%20Hasnah%20Haron%20.pdf
repository_type Digital Repository
institution_category Local University
institution Universiti Malaysia Pahang
building UMP Institutional Repository
collection Online Access
language English
topic HF Commerce
spellingShingle HF Commerce
Ishak, Ismail
Hasnah, Haron
Asmawati, Sajari
A Case Study on the Role of Chief Integrity Officer (CIO) as a Control Mechanism in Malaysian Public Sector Organizations
description The purpose of this paper is to explain the role of Chief Integrity Unit (CIU) as a control mechanism in the governance of Malaysian public sector organizations. Malaysian Government Transformation Program (GTP) has triggered the establishment of Integrity Unit in all public sector entities with aim of fighting corruption. Thus, this study specifically focuses on the role of CIU in influencing the level of ethics and integrity in the organizations which eventually gives impact on the practices of management accounting. There are two different types of public sector entities that have been studied i.e., state level (CSA) and state statutory body (CSB). An explanatory case study method is used to collect the data whereby semi structured interviews, informal conversations, questionnaire and document reviews are conducted. The finding shows that CIU plays a crucial role in shaping the ethical and integrity culture within the organization. The overall score of the level of ethics and integrity for both case studies is more than 50 per cent which indicates that both CSA and CSB are serious in initiating proper integrity mechanism into their daily activities at work places to maintain the highest levels of transparency, integrity and professionalism. CSB shows a higher percentage as compared to CSA that are 70.85% and 68.26% respectively. CSB performed better than CSA in almost all dimensions except for dimensions of Leadership, Confidential Advice and Support, and Ethics Communication where CSA scores higher percentage. Therefore, it is highly recommended that CSB focus more on these three dimensions and vice versa to CSA. Further in depth study is highly recommended to get more generalize results on the role of Chief Integrity Unit (CIU) as a control mechanism in upholding good governance of Malaysian public sector organizations especially through enhancement of management accounting.
format Conference or Workshop Item
author Ishak, Ismail
Hasnah, Haron
Asmawati, Sajari
author_facet Ishak, Ismail
Hasnah, Haron
Asmawati, Sajari
author_sort Ishak, Ismail
title A Case Study on the Role of Chief Integrity Officer (CIO) as a Control Mechanism in Malaysian Public Sector Organizations
title_short A Case Study on the Role of Chief Integrity Officer (CIO) as a Control Mechanism in Malaysian Public Sector Organizations
title_full A Case Study on the Role of Chief Integrity Officer (CIO) as a Control Mechanism in Malaysian Public Sector Organizations
title_fullStr A Case Study on the Role of Chief Integrity Officer (CIO) as a Control Mechanism in Malaysian Public Sector Organizations
title_full_unstemmed A Case Study on the Role of Chief Integrity Officer (CIO) as a Control Mechanism in Malaysian Public Sector Organizations
title_sort case study on the role of chief integrity officer (cio) as a control mechanism in malaysian public sector organizations
publishDate 2016
url http://umpir.ump.edu.my/id/eprint/15981/
http://umpir.ump.edu.my/id/eprint/15981/
http://umpir.ump.edu.my/id/eprint/15981/1/fim-2016-hasnah-Case%20Study%20on%20the%20Role%20of%20Chief%20Integrity%20Unit.pdf
first_indexed 2023-09-18T22:21:15Z
last_indexed 2023-09-18T22:21:15Z
_version_ 1777415671423959040

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