e-ISSN 2231-8542
ISSN 1511-3701

Home / Regular Issue / JTAS Vol. 29 (2) Jun. 2021 / JSSH-5694-2020


Effectiveness of Auditor General’s Online Dashboard Disclosures: Qualitative Perspectives from Malaysian Members of Parliament

Ruhana Mohamad Zam, Anuar Nawawi and Ahmad Saiful Azlin Puteh Salin

Pertanika Journal of Tropical Agricultural Science, Volume 29, Issue 2, June 2021


Keywords: Auditor general, governance, integrity, public sector, transparency

Published on: 28 June 2021

The Malaysian Auditor General’s Report is tabled in Parliament every year. This report covers issues from government ministries, departments, and agencies. Once the report is tabled, it is published to the public in hardcopy. Beyond a thick physical hardcopy, the emergence of information technology allows the public to browse, analyze, and review the report online via the Auditor General’s Online Dashboard. However, the public and many other stakeholders, including Malaysian members of Parliament, are not aware of the existence of those facilities. Therefore, this research aims to gather information on the effectiveness of the Auditor General’s Online Dashboard disclosure and whether such disclosures provide satisfactory information to users and particularly to members of Parliament. A qualitative survey of 30 members of Parliament through convenience sampling is used. This study found that lack of promotion contributed mostly to unawareness of the existence of the Auditor General’s Online Dashboard disclosure.

  • Abidin, M. A. Z., Nawawi, A., & Salin, A. S. A. P. (2019). Customer data security and theft: A Malaysian organization’s experience. Information and Computer Security, 27(1), 81-100.

  • Alias, N. F., Nawawi, A., & Salin, A. S. A. P. (2019). Internal auditor’s compliance to code of ethics: Empirical findings from Malaysian government-linked companies. Journal of Financial Crime, 26(1), 179-194.

  • Boffa, F., Piolatto, A., & Ponzetto, G. A. (2016). Political centralization and government accountability. The Quarterly Journal of Economics, 131(1), 381-422.

  • Connolly, C., & Dhanani, A.V. (2006). Accounting narratives: The reporting practices of British charities. In B. Helmig, N. Hyndman, M. Jergers, & I. Lapsley (Eds.), On the challenges of managing the third sector (pp. 39-62). Nomos.

  • Coombs, H. M., & Tayib, M. (1998, August 4-6). Developing a disclosure index for local authority published accounts - A comparative study of local authority published financial reports between the UK and Malaysia [Paper presentation]. Asian Pacific Interdisciplinary Research in Accounting Conference, Osaka, Japan.

  • Cooper, C., & Johnston, J. (2012). Vulgate accountability: Insights from the field of football. Accounting, Auditing & Accountability Journal, 25(4), 602-634.

  • Dangi, M. R. M., Nawawi, A., & Salin, A. S. A. P. (2020). Application of COSO framework in whistleblowing activities: A case study of public higher learning institution. International Journal of Law and Management, 62(2), 193-211.

  • Dowling, J., & Pfeffer, J. (1975). Organizational legitimacy: Social values and organizational behavior. The Pacific Sociological Review, 18(1), 122-136.

  • Gottlieb, J. (2016). Greater expectations: A field experiment to improve accountability in Mali. American Journal of Political Science, 60(1), 143-157.

  • Hyndman, N. (1990). Charity accounting: An empirical study of the information needs of contributors to UK fund raising charities. Financial Accountability & Management, 6(4), 295-307.

  • Jaafar, M. Y., Nawawi, A., & Salin, A. S. A. P. (2019). Factors influencing directors’ remuneration disclosure in Malaysian PLCs. Pertanika Journal of Social Science and Humanities, 27(2), 1049-1071.

  • Karim, N. A., Nawawi, A., & Salin, A. S. A. P. (2018). Inventory management effectiveness of a manufacturing company - Malaysian evidence. International Journal of Law and Management, 60(5), 1163-1178.

  • Malhotra, N. K. (2010). Marketing research: An applied orientation. Pearson Education Limited.

  • McGregor, W. (1999). The pivotal role of accounting concepts in the development of public sector accounting standards. Australian Accounting Review, 9(1), 3-8.

  • Monfardini, P. (2010). Accountability in the new public sector: A comparative case study. International Journal of Public Sector Management, 23(7), 632-646.

  • Nahar, H. S., & Yaacob, H. (2011). Accountability in the sacred context: The case of management, accounting and reporting of a Malaysian cash awqaf institution. Journal of Islamic Accounting and Business Research, 2(2), 87-113.

  • Nawawi, A., & Salin, A. S. A. P. (2018). Slow moving stock problem: Empirical evidence from Malaysia. International Journal of Law and Management, 60(5), 1148-1162.

  • Nawawi, A., & Salin, A. S. A. P. (2019). The effectiveness of public school fund distribution: A case study of poor student trust fund. Pertanika Journal of Social Science and Humanities, 27(2), 877-897.

  • Nelson, M., Banks, W., & Fisher, J. (2003). Improved accountability disclosures by Canadian universities. Canadian Accounting Perspectives, 2(1), 77-107.

  • Nor, N. H. M., Nawawi, A., & Salin, A. S. A. P. (2018). The impact of audit committee independence and auditor choice on firms’ investment level. Pertanika Journal of Social Science and Humanities, 26(3), 1433-1454.

  • Normanton, E. L. (1971). Public accountability and audit: A reconnaissance. In B. R. Smith & D. C. Hague (Eds.), The dilemma of accountability in modern government: Independence versus control (pp. 311-345). MacMillan.

  • Parker, L., & Gould, G. (1999). Changing public sector accountability: Critiquing new directions. Accounting Forum, 23(2), 109-135.

  • Phillips, R. (2003). Stakeholder legitimacy. Business Ethics Quarterly, 13(1), 25-41.

  • Ryan, C., Mack, J., Tooley, S., & Irvine, H. (2014). Do not-for-profits need their own conceptual framework? Financial Accountability & Management, 30(4), 383-402.

  • Salin, A. S. A., & Ismail, Z. (2015). Ethics practices of Malaysian public listed companies - Empirical evidence. Proceedings of the 10th Annual London Business Research Conference. World Business Institute.

  • Salin, A. S. A. P., Ismail, Z., Smith, M., & Nawawi, A. (2019). Board ethical commitment and corporate performance: Malaysian evidence. Journal of Financial Crime, 26(4), 1146-1164.

  • Salin, A. S. A. P., Manan, S. K. A., & Kamaluddin, N. (2020). Ethical framework for directors - Learning from the Prophet. International Journal of Law and Management, 62(2), 171-191.

  • Samkin, G., & Schneider, A. (2010). Accountability, narrative reporting and legitimation: The case of a New Zealand public benefit entity. Accounting, Auditing & Accountability Journal, 23(2), 256-289.

  • Shahar, N. A., Nawawi, A., & Salin, A. S. A. P. (2020). Shari’a corporate governance disclosure of Malaysian IFIs. Journal of Islamic Accounting and Business Research, 11(4), 845-868.

  • Shariman, J., Nawawi, A., & Salin, A. S. A. P. (2017). Public sector accountability - Evidence from the auditor general’s reports. Management & Accounting Review, 16(2), 231-257.

  • Shariman, J., Nawawi, A., & Salin, A. S. A. P. (2018). Issues and concerns on statutory bodies and federal government - Evidence from Malaysian Auditor General’s report. International Journal of Public Sector Performance Management, 4(2), 251-265.

  • Sinclair, A. (1995). The chameleon of accountability: Forms and discourses. Accounting, Organizations and Society, 20(2), 219-237.

  • Tooley, S., Hooks, J., & Basnan, N. (2010). Performance reporting by Malaysian local authorities: Identifying stakeholder needs. Financial Accountability & Management, 26(2), 103-133.

  • Torres, L., & Pina, V. (2003). Accounting for accountability and management in NPOs - A comparative study of four countries: Canada, the United Kingdom, the USA and Spain. Financial Accountability & Management, 19(3), 265-285.

  • Turley, G., Robbins, G., & McNena, S. (2015). A framework to measure the financial performance of local governments. Local Government Studies, 41(3), 401-420.

  • Vlaicu, R., & Whalley, A. (2016). Hierarchical accountability in government. Journal of Public Economics, 134, 85-99.

  • Wynne, A. (2004). Public sector accounting: Democratic accountability or market rules? Public Money & Management, 24(1), 5-7.

  • Yang, R. J. (2014). An investigation of stakeholder analysis in urban development projects: Empirical or rationalistic perspectives. International Journal of Project Management, 32(5), 838-849.

  • Yusuf, Z., Nawawi, A., & Salin, A. S. A. P. (2020). The effectiveness of payroll system in the public sector to prevent fraud. Journal of Financial Crime, Ahead-of-print.

  • Zhiyuan, X. U. E. (2016). Study on the administrative accountability system: From the perspective of the government information publicity. Canadian Social Science, 12(3), 73-78.

ISSN 1511-3701

e-ISSN 2231-8542

Article ID


Download Full Article PDF

Share this article

Recent Articles