IPN Journal of Research and Practice in Public Sector Accounting and Management最新文献

Benefits and Challenges of Digital Audit Implementation in the Malaysian Public Sector: Evidence from the Accountant General's Department of Malaysia 马来西亚公共部门实施数字审计的益处与挑战：来自马来西亚总会计师署的证据

IPN Journal of Research and Practice in Public Sector Accounting and Management Pub Date : 2024-06-14 DOI: 10.58458/ipnj.v.14.01.0099

Norsyahida Mokhtar, Suhaiza Ismail, Hawa Ahmad

{"title":"Benefits and Challenges of Digital Audit Implementation in the Malaysian Public Sector: Evidence from the Accountant General's Department of Malaysia","authors":"Norsyahida Mokhtar, Suhaiza Ismail, Hawa Ahmad","doi":"10.58458/ipnj.v.14.01.0099","DOIUrl":"https://doi.org/10.58458/ipnj.v.14.01.0099","url":null,"abstract":"Purpose: The current study aims to investigate the important benefits or advantages of digital audit implementation perceived by the internal auditors of the Accountant General’s Department of Malaysia (AGD), and examine the significant challenges faced by the AGD auditors in implementing digital audit. Design/ Methodology/ Approach: A focus group discussion was conducted with AGD officers involved in digital audit implementation and a questionnaire survey was distributed to the AGD auditors to achieve the research objectives. All 124 auditors responded and returned the completed questionnaire. Thematic analysis was performed on the transcription of the focus group discussion while descriptive statistics of mean scores, standard deviations, and mean score ranking were utilised to analyse the questionnaire data. Findings: The top five ranked benefits of digital audit implementation perceived by the respondents were improving the quality of audit report, increasing the efficiency of audit, assisting auditors in identifying material misstatements, improving the quality of the audit processes and enhancing audit effectiveness. The top three challenges were requiring additional education and training to acquire the necessary digital skills, high implementation costs and the risk of data security (leakage) and confidentiality. Originality/ Value: The present study contributes to the existing limited empirical evidence on the fundamental advantages and challenges of digital audit implementation despite various conceptual discussions on the two implementation aspects.","PeriodicalId":479919,"journal":{"name":"IPN Journal of Research and Practice in Public Sector Accounting and Management","volume":"92 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141342460","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

A Comparison Study of Risk-based Auditing in Four Developed Countries 四个发达国家基于风险的审计比较研究

IPN Journal of Research and Practice in Public Sector Accounting and Management Pub Date : 2024-06-14 DOI: 10.58458/ipnj.v.14.03.0101

Noor Afza Amran, Mazrah Malek, Mohd Sharofi Ismail, Mohamad Naimi Mohamad Nor

{"title":"A Comparison Study of Risk-based Auditing in Four Developed Countries","authors":"Noor Afza Amran, Mazrah Malek, Mohd Sharofi Ismail, Mohamad Naimi Mohamad Nor","doi":"10.58458/ipnj.v.14.03.0101","DOIUrl":"https://doi.org/10.58458/ipnj.v.14.03.0101","url":null,"abstract":"Purpose: This study aimed to identify and compare the best practices of a risk-based audit (RBA) approach used in four developed countries. Design/ Methodology/ Approach: A thorough library search and examination of the literature on the RBA approach was conducted. Denmark, Australia, Canada, and the United Kingdom were selected based on their excellent positions in the Corruption Perception Index 2022 ranking. Findings: The four countries adopted the Institute of Internal Audit standards in conducting their RBA. All four countries, except Denmark, used the ISO 31000:2018 as a guidance framework. Furthermore, the four countries used comparable risk determination, assessment, and control techniques. Additionally, the RBA risk governance structure of the four countries is based on the Three Lines of Defence concept. Research Limitations/ Implications: Most of the data were from secondary sources. Only four countries were compared and were selected using only one index. Additionally, the study focused on internal auditing practices as a public governance tool. Practical Implications: The results presented the opportunity for government internal auditors to reconsider and enhance auditing procedures to increase public sector delivery system efficacy. Originality/ Value: This article covers the RBA used by internal auditors in four developed countries. The results could catalyse investigations into the efficacy and best practices of additional elements in public sector governance.","PeriodicalId":479919,"journal":{"name":"IPN Journal of Research and Practice in Public Sector Accounting and Management","volume":"42 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141344322","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Issues and Challenges in Accounting for Infrastructure Assets in the Malaysian Government and the Way Forward 马来西亚政府在基础设施资产会计方面面临的问题和挑战及前进方向

IPN Journal of Research and Practice in Public Sector Accounting and Management Pub Date : 2024-06-14 DOI: 10.58458/ipnj.v.14.05.0103

C. Isa, Haslida Abu Hasan, Z. Saleh

{"title":"Issues and Challenges in Accounting for Infrastructure Assets in the Malaysian Government and the Way Forward","authors":"C. Isa, Haslida Abu Hasan, Z. Saleh","doi":"10.58458/ipnj.v.14.05.0103","DOIUrl":"https://doi.org/10.58458/ipnj.v.14.05.0103","url":null,"abstract":"Purpose: The current study seeks to examine the issues and challenges encountered by the Malaysian government accounting staff in recognising and measuring infrastructure assets. Additionally, recommendations for further actions by the Accountant General’s Department of Malaysia (AGD) and suggestions for future research were delineated. Design/ Methodology/ Approach: This study employed a qualitative approach through archival search and semi-structured interviews. Interviews were conducted with 52 government staff representing 10 ministries, three state governments, and three local governments. The respondents were selected through purposive sampling and snowballing techniques. Findings: Accounting for infrastructure assets in Malaysia adheres to Malaysian Public Sector Accounting Standards (MPSAS) 17 and several other government guidelines. Several ministries experienced difficulties in identifying the infrastructure assets due to lack of clarity in the definition and flexibility of the current accounting standards and guidelines. Moreover, the unique features of infrastructure assets, namely a long useful life and being part of an asset system or network, led to challenges in recognition and measurement. Practical Implications: The findings provided several practical recommendations for the AGD’s understanding of the issues and challenges encountered by the accounting staff, which would assist in formulating policies and guidelines for infrastructure asset accounting. Originality/ Value: The present study significantly contributed to the existing body of literature on accounting for infrastructure assets which remains scarce in Malaysia.","PeriodicalId":479919,"journal":{"name":"IPN Journal of Research and Practice in Public Sector Accounting and Management","volume":"30 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141340604","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Implementation Barriers to Management Accounting Practices in the Malaysian Public Sector 马来西亚公共部门管理会计实践的实施障碍

IPN Journal of Research and Practice in Public Sector Accounting and Management Pub Date : 2024-06-14 DOI: 10.58458/ipnj.v14.01.04.0102

Siti Nabiha A.K, Noriza Mohd Jamal, Rozaidy M.

{"title":"Implementation Barriers to Management Accounting Practices in the Malaysian Public Sector","authors":"Siti Nabiha A.K, Noriza Mohd Jamal, Rozaidy M.","doi":"10.58458/ipnj.v14.01.04.0102","DOIUrl":"https://doi.org/10.58458/ipnj.v14.01.04.0102","url":null,"abstract":"Purpose: This study seeks to examine implementation barriers to management accounting reporting in the Malaysian public sector. Design/ Methodology/ Approach: A qualitative approach was utilized, wherein interviews were conducted with both accountants and non accountants in two ministries and the Accountant General’s Department of Malaysia (AGD). In addition, documentary reviews related to the management accounting reporting framework and guidelines were analysed. Findings: Implementation barriers related to the current management accounting reporting and analysis were categorised into three primary domains, namely cognitive, technical, and organisational. Cognitive barriers refer to the mindset of accountants and non-accountants about the instrumentality of management accounting reports and the underlying budgetary philosophy of the Malaysian public sector. The organisational barriers are related to coordination among different parties involved due to the fragmentation in managing processes and rules and regulations of management accounting reporting. Meanwhile, technical barriers are defined as insufficient integrated system support in management accounting software, hardware, components, and elements. Originality/ Value: The present study contributed significant insights into the implementation barriers to the management accounting reporting framework by the Malaysian central government.","PeriodicalId":479919,"journal":{"name":"IPN Journal of Research and Practice in Public Sector Accounting and Management","volume":"75 13","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141337892","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Challenges in Constructing a Commercial Public Sector Entity Definition Framework in Malaysia 马来西亚构建商业公共部门实体定义框架的挑战

IPN Journal of Research and Practice in Public Sector Accounting and Management Pub Date : 2024-06-14 DOI: 10.58458/ipnj.v.14.02.0100

Erlane K Ghani, Fazlida Mohd Razali, Azleen Ilias, Kamaruzzaman Muhammad

{"title":"Challenges in Constructing a Commercial Public Sector Entity Definition Framework in Malaysia","authors":"Erlane K Ghani, Fazlida Mohd Razali, Azleen Ilias, Kamaruzzaman Muhammad","doi":"10.58458/ipnj.v.14.02.0100","DOIUrl":"https://doi.org/10.58458/ipnj.v.14.02.0100","url":null,"abstract":"Purpose: This study aims to examine the challenges in constructing a commercial public sector entity definition framework in Malaysia. Design/ Methodology/ Approach: This study employed a qualitative methodology, specifically utilising interviews as the primary data collection method. The participants in this study were individuals affiliated with public sector organisations in Malaysia. A total of 23 individuals were involved in this study. Findings: This study identified ten primary challenges surrounding the construction of a commercial public sector entity definition framework in Malaysia. The ten issues comprise the legal identity of an entity, controlling party, internationally recognised accounting standards for private companies, the future of Malaysian Public Sector Accounting Standards (MPSAS), threshold setting in categorising entities, guidelines on the application of accounting standards, profit distribution of entities, Malaysian Accounting Standard Board (MASB) mandate, government funding, and establishment. These ten issues were evaluated to determine the definition of a commercial public sector entity (CPSE). Research Limitations/ Implications:The implications of the study's results highlight that it is necessary to assess these issues prior to developing the framework for defining commercial public sector firms. This assessment is crucial to guarantee that the framework aligns appropriately with the scope of public sector entities in Malaysia. Practical Implications: The implications of the study's results suggest the potential for developing a framework for defining commercial public sector entities within Malaysia. Originality/ Value: This study is the first attempt towards constructing a commercial public sector entity definition framework in Malaysia.","PeriodicalId":479919,"journal":{"name":"IPN Journal of Research and Practice in Public Sector Accounting and Management","volume":"31 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141341519","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Potential Adoption of Integrated Reporting – Case Study of a City Council 综合报告的潜在采用-市议会案例研究

IPN Journal of Research and Practice in Public Sector Accounting and Management Pub Date : 2023-06-15 DOI: 10.58458/ipnj.v13.01.03.0087

Ruhanita Maelah, Haslina Hassan, Noradiva Hamzah

{"title":"Potential Adoption of Integrated Reporting – Case Study of a City Council","authors":"Ruhanita Maelah, Haslina Hassan, Noradiva Hamzah","doi":"10.58458/ipnj.v13.01.03.0087","DOIUrl":"https://doi.org/10.58458/ipnj.v13.01.03.0087","url":null,"abstract":"ABSTRACT Purpose: The purpose of the study is to examine the potential of Integrated Reporting (IR) adoption by a city council through the identification of its enablers and challenges. Design/Methodology/Approach: The study utilised a qualitative interpretative case study of a city council that has the potential to pioneer IR adoption among local authorities. Data collection involved in-depth interviews as well as document analysis. Findings: Findings from this study indicates that IR, which was originally seen as a private sector initiative, has relevance and application to public sector organisations. Challenges faced by the respondent to implement IR is the lack of knowledge on how to prepare the IR in tying together numerous aspects that can meet the requirement of information usefulness to stakeholders. The lack of benchmarking cases for reference and limited information on the cost involved in IR adoption are acknowledged as challenges Training, management support and innovative culture are considered IR enablers at City Council ONE. Research Limitation: This study is exploratory in nature as a single case study is used, and City Council ONE has not adopted IR. Practical Implication: Identifying challenges and enablers is important for city councils to assess their readiness prior to adopting IR. The findings could be used as input to the regulators and other public sector entities to facilitate the implementation of IR. Originality/Value: This study is part of a more extensive research on IR enablers and challenges for Local Authorities of Malaysia. Keywords: Integrated reporting, city council, enablers, challenges.","PeriodicalId":479919,"journal":{"name":"IPN Journal of Research and Practice in Public Sector Accounting and Management","volume":"196 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135711076","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Role of Governance in Outcome-Based Budgeting Implementation Towards Accountability in the Malaysian Public Sector 治理在以结果为基础的预算执行中对马来西亚公共部门问责制的作用

IPN Journal of Research and Practice in Public Sector Accounting and Management Pub Date : 2023-06-01 DOI: 10.58458/ipnj.v13.01.06.0090

Tuan Zainun Tuan Mat, Nur Aainaa Roslan, Fadzlina Mohd Fahmi

{"title":"Role of Governance in Outcome-Based Budgeting Implementation Towards Accountability in the Malaysian Public Sector","authors":"Tuan Zainun Tuan Mat, Nur Aainaa Roslan, Fadzlina Mohd Fahmi","doi":"10.58458/ipnj.v13.01.06.0090","DOIUrl":"https://doi.org/10.58458/ipnj.v13.01.06.0090","url":null,"abstract":"ABSTRACT Purpose: This study investigates the perceived influence of outcome-based budgeting implementation towards accountability in public sectors and the moderating role of governance. Methodology: The quantitative method was applied using simple random sampling techniques. Eighty-two usable questionnaires were collected from the prospective respondents of public sector departments/agencies in the Federal Territories of Kuala Lumpur and Putrajaya, Malaysia. The primary data analysis technique for this study is Multiple Linear Regression analysis. Findings: The research findings indicate a significant and positive influence of OBB implementation on accountability in public sectors. There is no significant direct influence of governance towards accountability. However, governance has a significant moderating role between the OBB implementation and accountability. Practical Implications: This study can become a platform for public sectors to continue implementing outcome-based budgeting as their budgetary system, even though they face some challenges in setting up the performance measure for each activity. This study also seeks to inform policy-making within the government, which will support the shaping of better-managed, more legitimate, trusted and accountable public service in Malaysia. Originality/Value: Few studies link new budgetary practices, outcome-based budgeting, with accountability and good governance. Given the lack of extensive literature on this topic, this is probably one of the first studies that provide evidence of the moderating role of governance in the relationship between OBB implementation and accountability, which is in line with the stakeholder theory. Keywords: Outcome-based budgeting, accountability, governance, public sector.","PeriodicalId":479919,"journal":{"name":"IPN Journal of Research and Practice in Public Sector Accounting and Management","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134904089","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0