期刊名称：International Journal of Academic Research in Business and Social Sciences
电子版ISSN：2222-6990
出版年度：2020
卷号：10
期号：3
页码：292-308
DOI：10.6007/IJARBSS/v10-i3/7052
语种：English
出版社：Human Resource Management Academic Research Society
摘要：This paper attempts to explore the reasons for non-disclosure of accountability practices information (API) on the website by selected Malaysian local governments. The behaviours of Malaysian local governments towards non-disclosure of API is explained from the perspective of institutional isomorphism concept. Data collection was carried out through semi structured interviews among officers who are directly or indirectly involved in making decision related to accountability practices and agenda. The analysis of data revealed a greater influence of coercive pressures exerted on the selected local governments’ non-disclosure of API on the website. This paper reveals the effect of regulatory regulations, informational control behavioural control on the disclosure behaviours of local governments. Contribution of the study to the literature of public sector studies is prominent as it provides an insight into the factors influencing the non-disclosure of API. The findings of this study share useful contributions to the local government organisations to improve the accountability practices and its disclosure.
