Ethical values, integrity and internal controls in public sector organisations: a developing country perspective / Philip Ayagre and Julius Aidoo-Buameh.
The study established the relationship between the perceived commitment to ethical values, integrity of public sector managers and its impact on the internal control system of public sector organisations in Ghana. The study employed pearson's correlation to explain the association between the e...
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| Main Authors: | , |
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| Format: | Book |
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Accounting Research Institute (ARI),
2017.
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| Online Access: | Link Metadata |
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| Summary: | The study established the relationship between the perceived commitment to ethical values, integrity of public sector managers and its impact on the internal control system of public sector organisations in Ghana. The study employed pearson's correlation to explain the association between the ethical environment and the internal control system. Results revealed statistically significant negative association between the ethical environment and three components of the internal control system investigated in the study. The findings of the study should be of concern to policy makers, development partners, auditors, boards of public sector organisations as they play their fiduciary roles in the country. |
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| Item Description: | https://ir.uitm.edu.my/id/eprint/30268/1/30268.pdf |