| Abstract |
The Integrity Disclosure Index (IFDi) is a system consists of
50 items 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. |