Manuscript Title:

WEB-BASED ACCOUNTABILITY DISCLOSURE: UNDERSTANDING PERFORMANCE AND PRACTICES IN THE MALAYSIAN STATES GOVERNMENT

Author:

SURAIYA IBRAHIM, WAN SALLHA YUSOF, WURI HANDAYANI, IRZA HANIE ABU SAMAH, INTAN MAIZURA ABD RASHID

DOI Number:

DOI:10.17605/OSF.IO/AG7SY

Published : 2022-04-23

About the author(s)

1. SURAIYA IBRAHIM - Social Innovation and Sustainability, Centre of Excellence (SiS), FSGM. UniMAP, Perlis, Malaysia.
2. WAN SALLHA YUSOF - Social Innovation and Sustainability, Centre of Excellence (SiS), FSGM. UniMAP, Perlis, Malaysia.
3. WURI HANDAYANI - Faculty of Economics and Business, Universitas Gadjah Mada, Yogyakarta, Indonesia.
4. IRZA HANIE ABU SAMAH - School of Human Resource Development & Psychology, FSSH, Universiti Teknologi Malaysia, Johor, Malaysia.
5. INTAN MAIZURA ABD RASHID - Faculty of Business and Management, Universiti Teknologi MARA, Alor Gajah, Melaka, Malaysia.

Full Text : PDF

Abstract

State governments of Malaysia are shifting to internet-based technologies in presenting their accountability to citizens. This article discusses how the web-based accountability practices in the Malaysian state government are embedded. The study aims to understand capacity, strategy, and public accountability by adapting the web-based accountability model. The findings are categorized into three variations: financial accountability, performance accountability, and political accountability. A qualitative content analysis approach was adopted throughout the study. This study broadens the knowledge by understanding the differences in web-based accountability disclosure practices based on the proposed variation and sub-characters. A vast literature on accountability demonstrated the interconnection of web-based accountability indicators and improved fiscal transparency in government sectors. The findings of the study suggested that political accountability disclosures become a prominent variation.


Keywords

Governmental organization; web-based accountability practices.