Determinants of Local Authority’s Online Accountability Practices Disclosure

Abstract

Purpose

This chapter examines the determinants of accountability practices disclosure on the websites of Malaysian local authorities, from the institutional isomorphism perspective.

Design/methodology

A content analysis was employed to examine the websites of all local authorities in Malaysia. A modified accountability disclosure index was used to examine the extent of accountability practices disclosure on websites. Multiple regression analysis was conducted to examine the significant impact of institutional factors on the accountability practices disclosure.

Findings

The results suggest that, on average, Malaysian local authorities have disclosed 42 items (or 42%) of the accountability practices disclosure on the websites. The implementation of innovation activities, political competition and press visibility has statistically influenced the extent of accountability practices disclosure of Malaysian local authorities on the websites on the premise of coercive isomorphism.

Research limitations/implications

This chapter highlights the institutional factors that influence the extent of online accountability practices disclosure of local authorities in developing countries. The findings therefore enable local authorities to explore the best possible approaches to effectively discharge accountability and to promote greater transparency through the dissemination of information on the website.

Originality/value

This chapter contributes to the public sector accounting literature by introducing new institutional factors that influence the disclosure practice of local authorities in Malaysia i.e. the establishment of the Integrity Unit and implementation of innovation activities under the public sector reform agenda.

Citation

Abang Ahmad, D.H., Joseph, C. and Said, R. (2022), "Determinants of Local Authority’s Online Accountability Practices Disclosure", Crowther, D. and Seifi, S. (Ed.) The Equal Pillars of Sustainability (Developments in Corporate Governance and Responsibility, Vol. 17), Emerald Publishing Limited, Leeds, pp. 171-195. https://doi.org/10.1108/S2043-052320220000017009