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Book cover: Advances in Public Interest Accounting

Advances in Public Interest Accounting

ISSN: 1041-7060
Series editor(s): Professor Cheryl Lehman

Subject Area: Accounting and Finance

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Stakeholders’ perceptions on the accountability of Malaysian local authorities

Document Information:
Title:Stakeholders’ perceptions on the accountability of Malaysian local authorities
Author(s):Stuart Tooley, Jill Hooks, Norida Basnan
Volume:15 Editor(s): Cheryl R. Lehman ISBN: 978-1-84950-728-8 eISBN: 978-1-84950-729-5
Citation:Stuart Tooley, Jill Hooks, Norida Basnan (2010), Stakeholders’ perceptions on the accountability of Malaysian local authorities, in Cheryl R. Lehman (ed.) Ethics, Equity, and Regulation (Advances in Public Interest Accounting, Volume 15), Emerald Group Publishing Limited, pp.161-193
DOI:10.1108/S1041-7060(2010)0000015010 (Permanent URL)
Publisher:Emerald Group Publishing Limited
Article type:Chapter Item

Purpose – This chapter 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 chapter 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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