| Abstract |
The Integrity Disclosure Index (IFDi) is a system consists of 50 ite,s developed from the circular issued by the Malaysian Secretary General of the Ministry of Housing and Local Government, western countries public sector integrity framework and observations of twenty Malaysian local authority websites. The level of disclosure could be categorized 'outstanding', 'good', 'satisfactory', 'fair' and 'poor'. The scores of '1' or '0' are used to indicate that all 50 items in the systems are equally important. The use of websites is in line with the implementation of e-Pihak Berkuasa Tempatan (E-PBT), where the local government agencies can disclose information on their websites. IFDi is the first system that measures the commitment of public sector organizations in combating unethical conducts via disclosures. This product is an outcome from a research entitled, "Advancing Good Governance via Integrity Framework Disclosure on Malaysian Local Authority Websites, funded by Accounting Research Institute. |