Ethical values, integrity and internal controls in public sector organisations: a developing country perspective / Philip Ayagre and Julius Aidoo-Buameh.
The study established the relationship between the perceived commitment to ethical values, integrity of public sector managers and its impact on the internal control system of public sector organisations in Ghana. The study employed pearson’s correlation to explain the association between the ethica...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Accounting Research Institute (ARI)
2017
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| Online Access: | https://ir.uitm.edu.my/id/eprint/30268/ |
| _version_ | 1848807451584888832 |
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| author | Ayagre, Philip Aidoo-Buameh, Julius |
| author_facet | Ayagre, Philip Aidoo-Buameh, Julius |
| author_sort | Ayagre, Philip |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | The study established the relationship between the perceived commitment to ethical values, integrity of public sector managers and its impact on the internal control system of public sector organisations in Ghana. The study employed pearson’s correlation to explain the association between the ethical environment and the internal control system. Results revealed statistically significant negative association between the ethical environment and three components of the internal control system investigated in the study. The findings of the study should be of concern to policy makers, development partners, auditors, boards of public sector organisations as they play their fiduciary roles in the country. |
| first_indexed | 2025-11-14T22:43:02Z |
| format | Article |
| id | uitm-30268 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T22:43:02Z |
| publishDate | 2017 |
| publisher | Accounting Research Institute (ARI) |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-302682020-05-08T10:04:53Z https://ir.uitm.edu.my/id/eprint/30268/ Ethical values, integrity and internal controls in public sector organisations: a developing country perspective / Philip Ayagre and Julius Aidoo-Buameh. mar Ayagre, Philip Aidoo-Buameh, Julius Planning. Business planning. Strategic planning Organization The study established the relationship between the perceived commitment to ethical values, integrity of public sector managers and its impact on the internal control system of public sector organisations in Ghana. The study employed pearson’s correlation to explain the association between the ethical environment and the internal control system. Results revealed statistically significant negative association between the ethical environment and three components of the internal control system investigated in the study. The findings of the study should be of concern to policy makers, development partners, auditors, boards of public sector organisations as they play their fiduciary roles in the country. Accounting Research Institute (ARI) 2017 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/30268/1/30268.pdf Ayagre, Philip and Aidoo-Buameh, Julius (2017) Ethical values, integrity and internal controls in public sector organisations: a developing country perspective / Philip Ayagre and Julius Aidoo-Buameh. (2017) Management & Accounting Review (MAR) <https://ir.uitm.edu.my/view/publication/Management_=26_Accounting_Review_=28MAR=29.html>, 16 (2). pp. 41-58. ISSN 2550-1895 |
| spellingShingle | Planning. Business planning. Strategic planning Organization Ayagre, Philip Aidoo-Buameh, Julius Ethical values, integrity and internal controls in public sector organisations: a developing country perspective / Philip Ayagre and Julius Aidoo-Buameh. |
| title | Ethical values, integrity and internal controls in public sector organisations: a developing country perspective / Philip Ayagre and Julius Aidoo-Buameh. |
| title_full | Ethical values, integrity and internal controls in public sector organisations: a developing country perspective / Philip Ayagre and Julius Aidoo-Buameh. |
| title_fullStr | Ethical values, integrity and internal controls in public sector organisations: a developing country perspective / Philip Ayagre and Julius Aidoo-Buameh. |
| title_full_unstemmed | Ethical values, integrity and internal controls in public sector organisations: a developing country perspective / Philip Ayagre and Julius Aidoo-Buameh. |
| title_short | Ethical values, integrity and internal controls in public sector organisations: a developing country perspective / Philip Ayagre and Julius Aidoo-Buameh. |
| title_sort | ethical values, integrity and internal controls in public sector organisations: a developing country perspective / philip ayagre and julius aidoo-buameh. |
| topic | Planning. Business planning. Strategic planning Organization |
| url | https://ir.uitm.edu.my/id/eprint/30268/ |