Practices of corporate integrity and accountability of non-profit organizations in Malaysia

Ruhaya Atan, Md. Mahmudul Alam () and Jamaliah Said

International Journal of Social Economics, 2017, vol. 44, issue 12, 2271-2286

Abstract: Purpose - The purpose of this paper is to examine the five dimensions of corporate integrity systems (CISs) and their effects on accountability outcomes of non-profit organizations (NPOs). Design/methodology/approach - Data were collected from 550 surveys conducted among NPOs in Malaysia registered under Registrar of Society. Regression analysis was conducted to examine the relationships between five dimensions of CISs and accountability outcomes. Findings - The findings revealed that all five dimensions of CISs (compliance, policies and rules, organizational culture, leadership, ethics training and education, and whistle blowing) significantly contribute to positive accountability outcomes of NPOs. Practical implications - In order for NPOs to deliver greater accountability outcomes to their stakeholders, serious emphasis on CISs is vital. Originality/value - To the best of the authors’ knowledge, this study is among the first empirical study to examine the role of CIS dimensions and accountability outcomes in the case of NPOs in Malaysia.

Keywords: Governance; Accountability; Malaysia; Corporate integrity system; Non-profit organization (search for similar items in EconPapers)
Date: 2017
References: Add references at CitEc
Citations: View citations in EconPapers (3)

Downloads: (external link)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (text/html)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (application/pdf)
Access to full text is restricted to subscribers

Related works:
Working Paper: Practices of Corporate Integrity and Accountability of Non-Profit Organizations in Malaysia (2019)
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eme:ijsepp:ijse-09-2016-0260

DOI: 10.1108/IJSE-09-2016-0260

Access Statistics for this article

International Journal of Social Economics is currently edited by Professor Terence Garrett

More articles in International Journal of Social Economics from Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support ().