Stakeholders' perceptions on the accountability of Malaysian local authorities

Tooley, Stuart, Hooks, Jillian, & Basnan, Norida (2010) Stakeholders' perceptions on the accountability of Malaysian local authorities. Advances in Public Interest Accounting, 15, pp. 161-193.

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Purpose – This paper aims to identify stakeholder perceptions on the service performance accountability of Malaysian local authorities. Design/methodology/approach – A questionnaire survey provides the primary source of information, and both descriptive and analytical methods are employed to support the analysis of the empirical findings. Findings – The paper shows that despite a strong interest amongst stakeholders for greater accountability of Malaysian local authorities, a standard definition and scope of accountability has not emerged. However, the findings do indicate a new bond of accountability emerging between local authorities and its broader public than previously existed. Research limitations – The findings and discussion are limited to the propositions put forward in the questionnaire. Alternative research methods would complement the findings. Originality/value – The findings contribute to our understanding of accountability as interpreted by key stakeholders of local authorities located within the context of a developing country. This could potentially assist Malaysian public sector administrators whereby, and arguably, enhancing the public accountability of local authorities may contribute to an improvement in the performance management of Malaysian local authorities.

Impact and interest:

2 citations in Scopus
1 citations in Web of Science®
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ID Code: 18379
Item Type: Journal Article
Refereed: Yes
Keywords: Local authority, Malaysia, Performance accountability
DOI: 10.1108/S1041-7060(2010)0000015010
ISSN: 1041-7060
Subjects: Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100) > Accounting Auditing and Accountability not elsewhere classified (150199)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
Copyright Owner: Copyright 2010 Elsevier Science.
Copyright Statement: Reproduced in accordance with the copyright policy of the publisher
Deposited On: 27 Feb 2009 04:51
Last Modified: 29 Feb 2012 14:29

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