Professionalism, Staff Competency and Financial Reporting Quality in The Public Sector
The financial reporting quality (FRQ) refers to better information dissemination across different users. It is a critical phenomenon for gauging organizations performance and survival. In many countries, the public sector has witnessed considerable changes in the past decade. The prominent one is th...
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| Format: | Article |
| Language: | English |
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Universiti Utara Malaysia Press
2018
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| Online Access: | https://repo.uum.edu.my/id/eprint/29487/1/MMJ%2022%202018%2067-86.pdf https://doi.org/10.32890/mmj.22.2018.9672 |
| _version_ | 1803629671256948736 |
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| author | Mustapha, Maaruf |
| author_facet | Mustapha, Maaruf |
| author_sort | Mustapha, Maaruf |
| collection | UUM |
| description | The financial reporting quality (FRQ) refers to better information dissemination across different users. It is a critical phenomenon for gauging organizations performance and survival. In many countries, the public sector has witnessed considerable changes in the past decade. The prominent one is the international public sector accounting standards (IPSAS) for the public sector entities. Drawing on contingency and institutional theories, this study tests the effects of professionalism on the relationship between staff competency and FRQ under the new accounting standards. By using a survey research approach and self-administered questionnaire, data was gathered from 118 directors of finance that represents the local governments of four states in the north-west geopolitical zone of Nigeria. The Partial Least Squares Structural Equation Modeling (PLS-SEM) estimate revealed a significant positive relationship between staff competence and FRQ. Conversely, no significant effect was found in the interaction of professionalism on the model. The implications from the study are discussed in the context of Nigeria. |
| first_indexed | 2024-07-04T06:41:33Z |
| format | Article |
| id | uum-29487 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T06:41:33Z |
| publishDate | 2018 |
| publisher | Universiti Utara Malaysia Press |
| record_format | dspace |
| spelling | uum-294872023-05-29T08:57:34Z https://repo.uum.edu.my/id/eprint/29487/ Professionalism, Staff Competency and Financial Reporting Quality in The Public Sector Mustapha, Maaruf HG Finance The financial reporting quality (FRQ) refers to better information dissemination across different users. It is a critical phenomenon for gauging organizations performance and survival. In many countries, the public sector has witnessed considerable changes in the past decade. The prominent one is the international public sector accounting standards (IPSAS) for the public sector entities. Drawing on contingency and institutional theories, this study tests the effects of professionalism on the relationship between staff competency and FRQ under the new accounting standards. By using a survey research approach and self-administered questionnaire, data was gathered from 118 directors of finance that represents the local governments of four states in the north-west geopolitical zone of Nigeria. The Partial Least Squares Structural Equation Modeling (PLS-SEM) estimate revealed a significant positive relationship between staff competence and FRQ. Conversely, no significant effect was found in the interaction of professionalism on the model. The implications from the study are discussed in the context of Nigeria. Universiti Utara Malaysia Press 2018 Article PeerReviewed application/pdf en cc4_by https://repo.uum.edu.my/id/eprint/29487/1/MMJ%2022%202018%2067-86.pdf Mustapha, Maaruf (2018) Professionalism, Staff Competency and Financial Reporting Quality in The Public Sector. Malaysian Management Journal (MMJ), 22. pp. 67-86. ISSN 0128-6226 https://e-journal.uum.edu.my/index.php/mmj/article/view/mmj.22.2018.9672 https://doi.org/10.32890/mmj.22.2018.9672 https://doi.org/10.32890/mmj.22.2018.9672 |
| spellingShingle | HG Finance Mustapha, Maaruf Professionalism, Staff Competency and Financial Reporting Quality in The Public Sector |
| title | Professionalism, Staff Competency and Financial Reporting Quality in The Public Sector |
| title_full | Professionalism, Staff Competency and Financial Reporting Quality in The Public Sector |
| title_fullStr | Professionalism, Staff Competency and Financial Reporting Quality in The Public Sector |
| title_full_unstemmed | Professionalism, Staff Competency and Financial Reporting Quality in The Public Sector |
| title_short | Professionalism, Staff Competency and Financial Reporting Quality in The Public Sector |
| title_sort | professionalism staff competency and financial reporting quality in the public sector |
| topic | HG Finance |
| url | https://repo.uum.edu.my/id/eprint/29487/1/MMJ%2022%202018%2067-86.pdf https://doi.org/10.32890/mmj.22.2018.9672 |
| work_keys_str_mv | AT mustaphamaaruf professionalismstaffcompetencyandfinancialreportingqualityinthepublicsector |