Ab Majid, Rozaiha and Mohamed, Nafsiah and Haron, Rosmawati and Omar, Nor Bahiyah and Jomitin, Betsy (2014) Misappropriation of assets in local authorities: A challenge to good governance. In: International Conference on Accounting Studies (ICAS) 2014, 18 - 19 August 2014, Putra World Trade Centre, Kuala Lumpur.

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Abstract

Misappropriation of assets is indeed becoming a major concern in the public sector.In this paper, we will attempt to frame the results survey on assets misappropriation that might occur in two city councils.It is found that the incidence of misappropriation of assets occurs when employees used the official vehicles, computers, and facilities for personal interest.Even though the impact might not significant, yet, if it is left untreated, the symptom will become an incurable disease.As a result, the trivial instalments will create tremendous impact on the financial waste due to the unnecessary expenditure incurred.

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:	City councils; misappropriation of assets; fraud.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User:	Mrs. Norazmilah Yaakub
Date Deposited:	09 Mar 2015 10:02
Last Modified:	12 Apr 2016 04:10
URI:	https://repo.uum.edu.my/id/eprint/13397

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