Practices of corporate integrity and accountability of non-profit organizations in Malaysia

Abstract

Purpose The purpose of this paper is to examine the five dimensions of corporate integrity systems (CISs) and their effects on accountability outcomes of non-profit organizations (NPOs). Design/methodology/approach Data were collected from 550 surveys conducted among NPOs in Malaysia registered under Registrar of Society. Regression analysis was conducted to examine the relationships between five dimensions of CISs and accountability outcomes. Findings The findings revealed that all five dimensions of CISs (compliance, policies and rules, organizational culture, leadership, ethics training and education, and whistle blowing) significantly contribute to positive accountability outcomes of NPOs. Practical implications In order for NPOs to deliver greater accountability outcomes to their stakeholders, serious emphasis on CISs is vital. Originality/value To the best of the authors’ knowledge, this study is among the first empirical study to examine the role of CIS dimensions and accountability outcomes in the case of NPOs in Malaysia.