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.
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.
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|Item Type:||Journal Article|
|Keywords:||Local authority, Malaysia, Performance accountability|
|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 14:51|
|Last Modified:||01 Mar 2012 00:29|
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