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Misappropriation of assets in local authorities: A challenge to good governance

Misappropriation of assets is indeed becoming a major concern in the public sector.In this paper, we will attempt to frame the results survey on assets misappropriation that might occur in two city councils.It is found that the incidence of misappropriation of assets occurs when employees used the...

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Main Authors: Ab Majid, Rozaiha, Mohamed, Nafsiah, Haron, Rosmawati, Omar, Nor Bahiyah, Jomitin, Betsy
Format: Conference or Workshop Item
Language:English
Published: Elsevier Ltd. 2014
Subjects:
HF5601 Accounting
Online Access:http://repo.uum.edu.my/13397/1/47.pdf
http://repo.uum.edu.my/13397/
http://dx.doi.org/10.1016/j.sbspro.2014.11.086
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spelling my.uum.repo.133972016-04-12T04:10:21Z http://repo.uum.edu.my/13397/ Misappropriation of assets in local authorities: A challenge to good governance Ab Majid, Rozaiha Mohamed, Nafsiah Haron, Rosmawati Omar, Nor Bahiyah Jomitin, Betsy HF5601 Accounting Misappropriation of assets is indeed becoming a major concern in the public sector.In this paper, we will attempt to frame the results survey on assets misappropriation that might occur in two city councils.It is found that the incidence of misappropriation of assets occurs when employees used the official vehicles, computers, and facilities for personal interest.Even though the impact might not significant, yet, if it is left untreated, the symptom will become an incurable disease.As a result, the trivial instalments will create tremendous impact on the financial waste due to the unnecessary expenditure incurred. Elsevier Ltd. 2014 Conference or Workshop Item PeerReviewed application/pdf en cc_by_nc_nd http://repo.uum.edu.my/13397/1/47.pdf Ab Majid, Rozaiha and Mohamed, Nafsiah and Haron, Rosmawati and Omar, Nor Bahiyah and Jomitin, Betsy (2014) Misappropriation of assets in local authorities: A challenge to good governance. In: International Conference on Accounting Studies (ICAS) 2014, 18 - 19 August 2014, Putra World Trade Centre, Kuala Lumpur. http://dx.doi.org/10.1016/j.sbspro.2014.11.086 doi:10.1016/j.sbspro.2014.11.086
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
language English
topic HF5601 Accounting
spellingShingle HF5601 Accounting
Ab Majid, Rozaiha
Mohamed, Nafsiah
Haron, Rosmawati
Omar, Nor Bahiyah
Jomitin, Betsy
Misappropriation of assets in local authorities: A challenge to good governance
description Misappropriation of assets is indeed becoming a major concern in the public sector.In this paper, we will attempt to frame the results survey on assets misappropriation that might occur in two city councils.It is found that the incidence of misappropriation of assets occurs when employees used the official vehicles, computers, and facilities for personal interest.Even though the impact might not significant, yet, if it is left untreated, the symptom will become an incurable disease.As a result, the trivial instalments will create tremendous impact on the financial waste due to the unnecessary expenditure incurred.
format Conference or Workshop Item
author Ab Majid, Rozaiha
Mohamed, Nafsiah
Haron, Rosmawati
Omar, Nor Bahiyah
Jomitin, Betsy
author_facet Ab Majid, Rozaiha
Mohamed, Nafsiah
Haron, Rosmawati
Omar, Nor Bahiyah
Jomitin, Betsy
author_sort Ab Majid, Rozaiha
title Misappropriation of assets in local authorities: A challenge to good governance
title_short Misappropriation of assets in local authorities: A challenge to good governance
title_full Misappropriation of assets in local authorities: A challenge to good governance
title_fullStr Misappropriation of assets in local authorities: A challenge to good governance
title_full_unstemmed Misappropriation of assets in local authorities: A challenge to good governance
title_sort misappropriation of assets in local authorities: a challenge to good governance
publisher Elsevier Ltd.
publishDate 2014
url http://repo.uum.edu.my/13397/1/47.pdf
http://repo.uum.edu.my/13397/
http://dx.doi.org/10.1016/j.sbspro.2014.11.086
_version_ 1644281173278457856
score 13.18916

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