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Public accounts committee (PAC) of a Malaysian state: An exploratory analysis

Samsudin, Rose Shamsiah and Mohamed, Nafsiah (2010) Public accounts committee (PAC) of a Malaysian state: An exploratory analysis. In: 22nd Asian-Pacific Conference on International Accounting Issues, 7-10 November 2010, Gold Coast, Queensland, Australia. (Unpublished)

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Of the three legislature's functions, unlike representation and law-making, oversight is particularly related to PACs. As a strong committee of legislature, PACs can emerge as a potential structural solution to the need of the State Legislative Assemblies (SLAs) to monitor the financial conducts of the state governments. However, to do so, studies have suggested that PACs' institutional designs and capacity building are among factors to be improved to promote PACs' effectiveness. Within Malaysian PACs context, much about the related situations is not known for sure due to lack or limited exploration on the matter. Thus, besides attempting for an exploration of PAC practices in general, one of the Malaysian state government's PAC institutional settings and capacity are explored in order to illuminate the state of affairs. Generation of data to address the topic understudy is based on interviews, observation and also use of documents. Such information gives this research a knowledge base to launch further inquiries into future research initiatives regarding the topic.

Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: Public Sector Accounting, Government, Governance
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Mrs. Norazmilah Yaakub
Date Deposited: 28 Dec 2011 03:18
Last Modified: 26 Apr 2016 02:15

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