Accountability for Performance Perceived by Stakeholders of Malaysian Local Authorities

By:
Norida Basnan,
Stuart Tooley,
Jillian Jeanette Hooks
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The notion of accountability for the performance of Malaysian local authorities is explored by asking stakeholders of those authorities three questions: (1) what do they understand by the concept of accountability? (2) should a local authority be accountable for its performance and if so, why? (3) to whom should a local authority be accountable to? This paper reports on the responses from a questionnaire completed by a broad group of stakeholders. The results indicate that stakeholders consider that a local authority should be accountable for its performance. Reasons for this opinion differ. In addition, the results show that the understanding of the concept of accountability and the accountability relationship vary among groups of stakeholders. The findings contribute to our understanding of accountability and its relationship to the theoretical frameworks of accountability and New Public Management in the Malaysian context. This could potentially assist the Malaysian public sector administrators and policy makers in enhancing accountability for performance as a basis to improve the performance management of Malaysian public sector.


Keywords: Accountability, Accountability for Performance, Local Authorities
Stream: Economics and Management
Presentation Type: Virtual Presentation in English
Paper: A paper has not yet been submitted.


Norida Basnan

PhD Student, School of Accountancy, Massey University, New Zealand
Wellington, New Zealand

Lecturer in accounting at the School of Accountancy, Faculty of Economics and Management, Universiti Kebangsaan Malaysia. Received masters degree in Accounting and Development Finance from the University of Birmingham, United Kingdom and currently undertaking full time research at Massey University, New Zealand to fulfil the requirements for the degree of Doctor of Philosophy (PhD) in Accounting. Research interests include public sector financial management and reporting.

Stuart Tooley

Associate Professor/Lecturer in Accounting, School of Accountancy, Massey University, New Zealand
Palmerston North, New Zealand

Currently lectures in financial reporting and has teaching experience in public sector financial management, taxation, tax policy and accounting theory. Has taught at both undergraduate and postgraduate levels and supervises postgraduate research student. Has a research interest in public sector governance, financial management and external reporting and holds a CA membership with the New Zealand Institute of Chartered Accountants and a CMA of the Institute of Certified Management Accountant.

Jillian Jeanette Hooks

Associate Professor/Lecturer in Accounting, School of Accountancy, Massey University, New Zealand
Auckland, New Zealand

Has taught a number of financial accounting papers. Research mostly relates to the NZ electricity industry, financial and environmental reporting. A member of AFAANZ and a FCPA and also on the NZ Institute of Chartered Accountants Annual Reporting Awards Committee and the Education Liaison Committee.

Ref: I07P0503