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The effectiveness of the internal controlling system implementation in fiscal decentralization application


Muskanan, Moni (2014) The effectiveness of the internal controlling system implementation in fiscal decentralization application. In: International Conference on Accounting Studies (ICAS) 2014, 18 - 19 August 2014, Putra World Trade Centre, Kuala Lumpur.

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Abstract

This paper investigates the current Internal Control System (ICS) implemented by the Regency Governments (RG) in Kupang District and North Central Timor (TTU) District using the Committee of Sponsoring Organizations of the Treadway Commission (COSO) framework.This research was developed in two phases.The first phase started with the interview of 100 officials out of 300 top officials in the two RGs to assess which control components were the worst implemented in their current ICS.Applying SERVQUAL model as the research technique, it revealed that the control environment demonstrated the worst implementation in two districts and this was mainly driven by a lack of commitment of top officials to strengthen ICS.In the second part, this research determined what factors may influence top officials to be less committed to strengthening ICS. Based on a number of organizational theories, this study found that the most significant factor induces top officials’ having poor commitment is conflict of interest.The study also found that social conflict of interest was the most commonly triggered reason driving top official to be less committed in RG in Kupang District, while in TTU District, political conflict of interest was the major reason affecting the top officials having less commitment.

Item Type: Conference or Workshop Item (Paper)
Additional Information: Published in Procedia Social and Behavioral Sciences, Volume 164 (2014), ISSN 1877-0428 pp. 1-666 Organized by: School of Accountancy, College of Business, Universiti Utara Malaysia
Uncontrolled Keywords: Internal control system; control environment; conflict of interest; fiscal decentralization
Subjects: H Social Sciences > HJ Public Finance
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Mrs. Norazmilah Yaakub
Date Deposited: 09 Mar 2015 07:10
Last Modified: 18 Apr 2016 03:47
URI: http://repo.uum.edu.my/id/eprint/13377

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