Ali, Amin and Elham, Faisol and Alauddin, Ahmadasri (2014) Does accountability discharged through performance measurement system? In: International Conference on Accounting Studies (ICAS) 2014, 18 - 19 August 2014, Putra World Trade Centre, Kuala Lumpur.

Preview

PDF Available under License Creative Commons Attribution Non-commercial No Derivatives. Download (244kB) | Preview

Abstract

This paper discusses the relevant literatures with regard to the conceptualization of accountability from different perspectives, particularly from private and public sector.The importance of discharging accountability and related problems are also discussed in the paper.The next section of the paper deals with the linkages between accountability and performance measurement system comprising the issues of using performance measurement in the public sector and other implementation issues.The discussion of these issues is then relates to the philosophy of new public management (NPM) being adopted by public sector.The conflicting results on the roles of NPM in enhancing effectiveness are also being articulated, blending together the human aspects and the cultural values as pre-requisites for the success.

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:	Accountability; performance measurement systems; new public management
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Divisions:	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User:	Mr. Amin Ali
Date Deposited:	09 Mar 2015 13:29
Last Modified:	17 Apr 2016 06:33
URI:	https://repo.uum.edu.my/id/eprint/13409

Actions (login required)

View Item