TY  - BOOK
AU  - Nur Solehah Sham
AU  - Suhaiza Ismail
AU  - Hawa Ahmad @ Abdul Mutalib
ED  - International Islamic University Malaysia.
TI  - Factors influencing integrity among public sector accountants in Malaysia
AV  - HF5625.15 
PY  - 2026///
CY  - Kuala Lumpur
PB  - Kulliyyah of Economics and Management Sciences, International Islamic University Malaysia
KW  - Accountants
KW  - Moral and ethical aspects
KW  - Government accountants
KW  - Professional ethics
KW  - Emotional intelligence
KW  - Accounting
KW  - Decision making
KW  - Theses, IIUM local
N1  - Abstracts in English and Arabic
; "A dissertation submitted in fulfilment of the requirement for the degree of Master of Science in Accounting." --On title page
; Thesis (MSACC)--International Islamic University Malaysia, 2026
; Includes bibliographical references (leaves 79-89)

N2  - Integrity among public sector accountants is essential for ensuring accountability,
transparency, and the effective management of public resources. Despite the existence
of regulatory frameworks and institutional anti-corruption initiatives in Malaysia,
integrity-related concerns continue to arise, highlighting the need to better understand
the factors that influence ethical conduct among public sector accounting professionals.
Using Hunt and Vitell’s (1986) General Theory of Marketing Ethics, this study
examines the influence of ethical climate, professional commitment, corporate ethical
values, and emotional intelligence on the level of integrity among public sector
accountants in Malaysia, particularly those serving in the Accountant General’s
Department (AGD). A quantitative research design was employed using an online
questionnaire distributed to all public sector accountants, yielding 141 usable responses
that were analysed using Partial Least Squares Structural Equation Modelling (PLSSEM).
The results indicate that emotional intelligence, caring ethical climate, law-andcode
ethical climate, and corporate ethical values are positively and significantly
associated with integrity. Professional commitment is also found to have a significant
relationship with integrity; however, the relationship is negative, which is contrary to
the hypothesised direction. In contrast, the rules, instrumental, and independence ethical
climate dimensions are not significantly associated with integrity. This study contributes
to the public sector accounting literature by providing empirical evidence on the
organisational and personal factors influencing integrity among public sector
accountants. The findings offer practical implications for policymakers and professional
bodies, particularly in strengthening ethical organisational environments, enhancing
ethics-related training, and developing competency-based initiatives aimed at
reinforcing integrity and public trust in public financial management
UR  - https://studentrepo.iium.edu.my/handle/123456789/34256
ER  -