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Accountability and Stewardship

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Accountability and Stewardship
Table of Contents

1.0 Introduction 1 2.0 Accountability 4 2.1 Definition 4 2.2 Objective of Accountability 6 2.3 Principle for Effective Accountability 7 2.4 Types of Accountability 8 2.5 Components of Accountability 13 2.6 Accountability Model in Malaysian Government 15 2.7 Efforts towards achieving Accountability 17 2.8 The impact of lack of accountability 19 2.9 Problems/Challenges to achieve Accountability 21 2.10 Recommendation to improve Accountability 24 2.11 Information Technology support Accountability 26 2.12 Audit support Accountability 29 2.13 The relations between Accountability and Stewardship 31 3.0 Stewardship 33 3.1 Definition 33 3.2 The implication of Stewardship 36 3.3 Challenge in Stewardship for public sector 41 4.0 Conclusion 44 5.0 Bibliography 45

Introduction
Accountability is a concept in ethics and governance with several meanings. It is often used synonymously with such concept as responsibility, answerability, blameworthiness, liability, and other terms associated with the expectation of account-giving. As an aspect of governance, it has been central to discussions related to problems in the public sector, non profit and private worlds. In leadership roles, accountability is the acknowledge and assumption of responsibility for actions, products, decisions, and policies including the administration, governance, and implementation within the scope of the role or employment position and encompassing the obligation to report, explain and be answerable for resulting consequences.
Accountability is an obligation to answer for a responsibility that has been conferred. It is often linked with the obligation of the leader, government, and corporate managers to answer for their actions to those who selected, elected or appointed them. According to United Nations, accountability refers to the obligation on the part of the public officials to report on the usage of public resources and answerability for



Bibliography: Ali, E. I. (2002). PERAKAUNAN SEKTOR AWAM DI MALAYSIA. Sintok: Universiti Utara Malaysia. Armstrong, J. (1997). Stewardship and public service: A discussion paper prepared for The Public Service Commission of Canada Coulson, M Davis. J., Donaldson. L., and Schoorman. J. (1997), “Toward a Stewardship Theory of Management”, Academy of Management Review DOUGLAS HENLEY, C Earl R. Wilson, J. L. (2010). Accounting for Governmental & Nonprofit Entities. New York: McGraw-Hill Irwin. Fatimah Abd Rauf, H. Y. (2008). Public Sector Accounting Malaysian Context Third Edition. Kuala Lumpur: Prentice Hall. Garry D. Carnegie, P. W. (1996). Enabling accountability in museums. Accounting, Auditing & Accountability Journal , 84-99. Jane Broadbent, J. G. (2008). Public sector to public services: 20 years of “contextual” accounting research. Accounting, Auditing & Accountability Journal , 129-169. Jane Davison, S. W. (2009). Imag[in]ing accounting and accountability. Accounting, Auditing & Accountability Journal , 845-857. Mark Shenkin, A. B. (2007). Accountability through activism: learning from Bourdieu. Accounting, Auditing & Accountability Journal , 297-317. Niamh M. Brennan, J. S. (2008). Corporate governance, accountability and mechanisms of accountability: an overview. Accounting, Auditing & Accountability Journal , 885-906. Niamh M. Brennan, J. S. (2008). Corporate governance, accountability and mechanisms of accountability: an overview. Accounting, Auditing & Accountability Journal , 885-906. OTHMAN, P. M. (2001). PERAKAUNAN SEKTOR AWAM. Kuala Lumpur: McGraw Hill. RAHMAN, Y. B. (1989). PERFORMANCE EVALUATION: ACCONTABILITY IN THE PUBLIC SECTOR. Savoie, Donald (1994), Thatcher, Reagan, Mulroney: In Search of a New Bureaucracy, University of Toronto Press Stewardship, A. f. (1981). Frøystein Gjesdal. Journal of Accounting Research , 208-231. Syed Soffian Syed Ismail, E. I. (2011). Public Sector Accounting and Financial Management in Malaysia. Petaling Jaya: Pearson.

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