Online integrity disclosure: benchmark for good governance? / Corina Joseph ... [et al.]
The objective of the paper is to determine the extent of integrity framework information disclosure on Malaysian local authorities’ websites using the coercive isomorphism tenet. The content analysis on 149 Malaysian local authorities’ websites had been conducted. The integrity framework disclosure...
| Main Authors: | , , , , |
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| Format: | Article |
| Language: | English |
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Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA
2018
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| Subjects: | |
| Online Access: | https://ir.uitm.edu.my/id/eprint/29673/ |
| _version_ | 1848807298571436032 |
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| author | Joseph, Corina Madi, Nero Janggu, Tamoi Rahmat, Mariam Mohamed, Nafsiah |
| author_facet | Joseph, Corina Madi, Nero Janggu, Tamoi Rahmat, Mariam Mohamed, Nafsiah |
| author_sort | Joseph, Corina |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | The objective of the paper is to determine the extent of integrity framework information disclosure on Malaysian local authorities’ websites using the coercive isomorphism tenet. The content analysis on 149 Malaysian local authorities’ websites had been conducted. The integrity framework disclosure index consists of 47 items that had been used to examine the level of integrity information disclosure on the websites. The level of integrity framework disclosure on the websites was low, possibly due to the low level of coercive pressures on the integrity initiative implementation. The findings would assist in helping the regulatory authorities and policy makers to strengthen their mechanisms in upholding integrity. There is little published research that examines the level of integrity framework disclosure in developing countries, such as Malaysia. This research used the institutional theory of isomorphism mechanism, namely, coercive to enhance the understanding of integrity framework disclosure and add to the pool of literature. |
| first_indexed | 2025-11-14T22:40:36Z |
| format | Article |
| id | uitm-29673 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T22:40:36Z |
| publishDate | 2018 |
| publisher | Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-296732020-04-17T14:09:39Z https://ir.uitm.edu.my/id/eprint/29673/ Online integrity disclosure: benchmark for good governance? / Corina Joseph ... [et al.] apmaj Joseph, Corina Madi, Nero Janggu, Tamoi Rahmat, Mariam Mohamed, Nafsiah Planning. Business planning. Strategic planning Organization The objective of the paper is to determine the extent of integrity framework information disclosure on Malaysian local authorities’ websites using the coercive isomorphism tenet. The content analysis on 149 Malaysian local authorities’ websites had been conducted. The integrity framework disclosure index consists of 47 items that had been used to examine the level of integrity information disclosure on the websites. The level of integrity framework disclosure on the websites was low, possibly due to the low level of coercive pressures on the integrity initiative implementation. The findings would assist in helping the regulatory authorities and policy makers to strengthen their mechanisms in upholding integrity. There is little published research that examines the level of integrity framework disclosure in developing countries, such as Malaysia. This research used the institutional theory of isomorphism mechanism, namely, coercive to enhance the understanding of integrity framework disclosure and add to the pool of literature. Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA 2018-04 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/29673/1/29673.pdf Joseph, Corina and Madi, Nero and Janggu, Tamoi and Rahmat, Mariam and Mohamed, Nafsiah (2018) Online integrity disclosure: benchmark for good governance? / Corina Joseph ... [et al.]. (2018) Asia-Pacific Management Accounting Journal (APMAJ) <https://ir.uitm.edu.my/view/publication/Asia-Pacific_Management_Accounting_Journal_=28APMAJ=29.html>, 13 (1). pp. 207-230. ISSN 2550-1631 https://apmaj.uitm.edu.my/ |
| spellingShingle | Planning. Business planning. Strategic planning Organization Joseph, Corina Madi, Nero Janggu, Tamoi Rahmat, Mariam Mohamed, Nafsiah Online integrity disclosure: benchmark for good governance? / Corina Joseph ... [et al.] |
| title | Online integrity disclosure: benchmark for good governance? / Corina Joseph ... [et al.] |
| title_full | Online integrity disclosure: benchmark for good governance? / Corina Joseph ... [et al.] |
| title_fullStr | Online integrity disclosure: benchmark for good governance? / Corina Joseph ... [et al.] |
| title_full_unstemmed | Online integrity disclosure: benchmark for good governance? / Corina Joseph ... [et al.] |
| title_short | Online integrity disclosure: benchmark for good governance? / Corina Joseph ... [et al.] |
| title_sort | online integrity disclosure: benchmark for good governance? / corina joseph ... [et al.] |
| topic | Planning. Business planning. Strategic planning Organization |
| url | https://ir.uitm.edu.my/id/eprint/29673/ https://ir.uitm.edu.my/id/eprint/29673/ |