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Publication date: 19 May 2010

Stuart Tooley, Jill Hooks and Norida Basnan

Purpose – This chapter aims to identify stakeholder perceptions on the service performance accountability of Malaysian local authorities.Design/methodology/approach – A…

Abstract

Purpose – This chapter aims to identify stakeholder perceptions on the service performance accountability of Malaysian local authorities.

Design/methodology/approach – A questionnaire survey provides the primary source of information, and both descriptive and analytical methods are employed to support the analysis of the empirical findings.

Findings – The chapter shows that despite a strong interest amongst stakeholders for greater accountability of Malaysian local authorities, a standard definition and scope of accountability has not emerged. However, the findings do indicate a new bond of accountability emerging between local authorities and its broader public than previously existed.

Research limitations – The findings and discussion are limited to the propositions put forward in the questionnaire. Alternative research methods would complement the findings.

Originality/value – The findings contribute to our understanding of accountability as interpreted by key stakeholders of local authorities located within the context of a developing country. This could potentially assist Malaysian public sector administrators whereby, and arguably, enhancing the public accountability of local authorities may contribute to an improvement in the performance management of Malaysian local authorities.

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Ethics, Equity, and Regulation
Type: Book
ISBN: 978-1-84950-729-5

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Article
Publication date: 23 November 2012

Jill Hooks, Stuart Tooley and Norida Basnan

The purpose of this paper is to identify stakeholders’ expectations of information to be conveyed in local authorities’ annual reports and to develop an index of best practice…

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Abstract

Purpose

The purpose of this paper is to identify stakeholders’ expectations of information to be conveyed in local authorities’ annual reports and to develop an index of best practice performance reporting.

Design/methodology/approach

The paper describes the development of a disclosure index emphasizing the public interest aspect of reporting and the need to provide relevant and meaningful information to stakeholders. The index was crafted from a public accountability perspective and based on the expectations of stakeholders as reconciled and validated by a Delphi panel of experts.

Findings

The wide scope of information that was identified as being important for disclosure by local authorities is consistent with the public accountability paradigm which requires the reporting of comprehensive information (both financial and non financial), about the condition, performance, activities and progress of the entity.

Originality/value

The research posits a model of best practice performance reporting for Malaysian, and other, local authorities to meet the need for greater accountability by these entities.

Details

Journal of Applied Accounting Research, vol. 13 no. 3
Type: Research Article
ISSN: 0967-5426

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Book part
Publication date: 19 May 2010

Abstract

Details

Ethics, Equity, and Regulation
Type: Book
ISBN: 978-1-84950-729-5

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