Perceptions of Malaysian local government managers on accountability typology

Othman, R, Taylor, D, Sulaiman, M and Jusoff, K 2008, 'Perceptions of Malaysian local government managers on accountability typology', Asian Social Science, vol. 4, no. 8, pp. 55-63.


Document type: Journal Article
Collection: Journal Articles

Title Perceptions of Malaysian local government managers on accountability typology
Author(s) Othman, R
Taylor, D
Sulaiman, M
Jusoff, K
Year 2008
Journal name Asian Social Science
Volume number 4
Issue number 8
Start page 55
End page 63
Total pages 9
Publisher CCSE - Canadian Center of Science and Education
Abstract Accountability is a concept that has been difficult to clearly identify or measure. There is disagreement over definitions of accountability and a lack of empirical evidence about ways the concept might be dimensionalized, although there is agreement that it is multi-dimensional in nature. The aim of this study is to provide evidence of the common types of accountability that are considered by departmental managers in local governments in Malaysia to be rendered by their particular departments. Drawing from a range of writings that have propounded different dimensions for the accountability construct, this study develops an instrument and administers it to departmental heads and their immediate subordinate manager in local government authorities throughout Malaysia. A three-cluster solution resulted from the data analysis, indicating as accountability typology that reduces to the three dimensions managerial/public accountability, fiduciary/compliance accountability and poilitical accountability.
Subject Auditing and Accountability
Keyword(s) accountability
local government
typology
public sector oranizations
Copyright notice Copyright © Canadian Center of Science and Education
ISSN 1911-2017
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