Nurturing Accountability Practices among Bureaucrats: What Contextual Factors Tell Us?

Abstract

This study was carried out to scrutinise the influence of internal factors (in the form of the integrity system, internal control system, and leadership qualities) on the accountability practices among bureaucrats. A total of 371 bureaucrats participated in the study, representing an 86.3 per cent response rate. Findings from multiple linear regression demonstrated that integrity system and leadership qualities were significantly related to accountability practices. The influence of internal control systems, however, is not supported. Research on the determination of accountability practices among bureaucrats, particularly in the Malaysian public sector, is vital but remains scarce. The findings can serve as empirical points by offering some insight on accountability practices among bureaucrats, thus benefitting policymakers in executing human capital policies and nurturing better service performance to the nation. Keywords: Accountability practices; leadership; integrity; internal control; public sector ABSTRAK Kajian ini dijalankan untuk mengkaji pengaruh faktor-faktor dalaman (seperti sistem integriti, sistem kawalan dalaman dan kualiti pemimpin) terhadap amalan akauntabiliti dalam kalangan birokrat. Seramai 371 birokrat mengambil bahagian dalam kajian itu, mewakili 86.3 peratus kadar respons. Penemuan daripada regresi linear berganda menunjukkan bahawa sistem integriti dan kualiti pemimpin mempunyai kaitan secara signifikan dengan amalan akauntabiliti. Sistem kawalan dalaman, sebaliknya, adalah tidak disokong. Kajian tentang faktor amalan akauntabiliti dalam kalangan birokrat, khususnya dalam sektor awam Malaysia adalah penting tapi masih dalam kekurangan. Secara signifikannya, hasil daripada penyelidikan mampu memberikan titik empirikal kepada penggubal dasar dalam melaksanakan dasar modal insan dengan merangsang beberapa pandangan tentang amalan akauntabiliti, khususnya dalam kalangan birokrat ke arah memupuk prestasi perkhidmatan yang lebih baik kepada negara. Keywords: Amalan integriti; kepimpinan; integriti; kawalan dalaman; sektor awam

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