Factors influencing integrity among public sector accountants in Malaysia / by Nur Solehah binti Sham [electronic dissertations]

By:

Nur Solehah Sham [author]

Contributor(s):

Language: English Publisher: Kuala Lumpur : Kulliyyah of Economics and Management Sciences, International Islamic University Malaysia, 2026Description: 1 online resource (xi, 96 leaves) : color illustrations ; 30 cmContent type:

text

Media type:

unmediated
computer

Carrier type:

volume
online resource

Subject(s):

Genre/Form:

Theses, IIUM local

LOC classification:

HF5625.15

Online resources:

Click here to access online

Dissertation note: Thesis (MSACC)--International Islamic University Malaysia, 2026. Summary: 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.

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Holdings ( 1 )
Title notes ( 5 )

Holdings
Cover image	Item type	Current library	Home library	Collection	Shelving location	Call number	Materials specified	Vol info	URL	Copy number	Status	Notes	Date due	Barcode	Item holds	Item hold queue priority	Course reserves
	E-Thesis	M. Kamal Hassan Library	M. Kamal Hassan Library	E-Thesis Collection	Web	et HF 5625.15 N9746F 2026 (Browse shelf(Opens below))					Online Access			ns538784

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).

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.