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Theories association on public accounts committees (PACs) of Malaysia: an exploratory analysis into its role and establishment

Of the three legislature’s functions, unlike representation and law-making, oversight is particularly related to PACs. As a supposedly strong committee of legislature, PACs can emerge as a potential solution to the need of the State Legislative Assemblies (SLAs) to monitor the financial conducts of...

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Main Authors: Samsudin, Rose Shamsiah, Mohamed, Mudzamir, Mohamad Yusof, Nor Zalina, Mohamed, Nafsiah
Format: Conference or Workshop Item
Language:English
Published: 2018
Subjects:
HF5601 Accounting
Online Access:http://repo.uum.edu.my/26071/1/ICAS%202018%2088%2094.pdf
http://repo.uum.edu.my/26071/
http://icas.my/index.php/proceedings/8-icas-2018-proceedings
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spelling my.uum.repo.260712019-05-21T01:14:14Z http://repo.uum.edu.my/26071/ Theories association on public accounts committees (PACs) of Malaysia: an exploratory analysis into its role and establishment Samsudin, Rose Shamsiah Mohamed, Mudzamir Mohamad Yusof, Nor Zalina Mohamed, Nafsiah HF5601 Accounting Of the three legislature’s functions, unlike representation and law-making, oversight is particularly related to PACs. As a supposedly strong committee of legislature, PACs can emerge as a potential solution to the need of the State Legislative Assemblies (SLAs) to monitor the financial conducts of the state governments. However, within the Malaysian context, much about the related situations is not known due to limited exploration on the matter at states level. Focus has probably been more directed towards PAC at federal level as issues under purview at that level are more likely to capture public concerns and media interests. Thus, this paper attempts an exploration of states’ PAC practices, and associating them with some theoretical concepts in order to illuminate the current state of affairs. It seems that PACs’ institutional designs and capacity building are among factors to be improved to promote state PACs’ effectiveness. Such information gives this paper a knowledge base to launch further inquiries into future research initiatives regarding the topic. 2018 Conference or Workshop Item PeerReviewed application/pdf en http://repo.uum.edu.my/26071/1/ICAS%202018%2088%2094.pdf Samsudin, Rose Shamsiah and Mohamed, Mudzamir and Mohamad Yusof, Nor Zalina and Mohamed, Nafsiah (2018) Theories association on public accounts committees (PACs) of Malaysia: an exploratory analysis into its role and establishment. In: 5th International Conference on Accounting Studies (ICAS 2018), 16-17 October 2018, Penang, Malaysia. http://icas.my/index.php/proceedings/8-icas-2018-proceedings
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
Samsudin, Rose Shamsiah
Mohamed, Mudzamir
Mohamad Yusof, Nor Zalina
Mohamed, Nafsiah
Theories association on public accounts committees (PACs) of Malaysia: an exploratory analysis into its role and establishment
description Of the three legislature’s functions, unlike representation and law-making, oversight is particularly related to PACs. As a supposedly strong committee of legislature, PACs can emerge as a potential solution to the need of the State Legislative Assemblies (SLAs) to monitor the financial conducts of the state governments. However, within the Malaysian context, much about the related situations is not known due to limited exploration on the matter at states level. Focus has probably been more directed towards PAC at federal level as issues under purview at that level are more likely to capture public concerns and media interests. Thus, this paper attempts an exploration of states’ PAC practices, and associating them with some theoretical concepts in order to illuminate the current state of affairs. It seems that PACs’ institutional designs and capacity building are among factors to be improved to promote state PACs’ effectiveness. Such information gives this paper a knowledge base to launch further inquiries into future research initiatives regarding the topic.
format Conference or Workshop Item
author Samsudin, Rose Shamsiah
Mohamed, Mudzamir
Mohamad Yusof, Nor Zalina
Mohamed, Nafsiah
author_facet Samsudin, Rose Shamsiah
Mohamed, Mudzamir
Mohamad Yusof, Nor Zalina
Mohamed, Nafsiah
author_sort Samsudin, Rose Shamsiah
title Theories association on public accounts committees (PACs) of Malaysia: an exploratory analysis into its role and establishment
title_short Theories association on public accounts committees (PACs) of Malaysia: an exploratory analysis into its role and establishment
title_full Theories association on public accounts committees (PACs) of Malaysia: an exploratory analysis into its role and establishment
title_fullStr Theories association on public accounts committees (PACs) of Malaysia: an exploratory analysis into its role and establishment
title_full_unstemmed Theories association on public accounts committees (PACs) of Malaysia: an exploratory analysis into its role and establishment
title_sort theories association on public accounts committees (pacs) of malaysia: an exploratory analysis into its role and establishment
publishDate 2018
url http://repo.uum.edu.my/26071/1/ICAS%202018%2088%2094.pdf
http://repo.uum.edu.my/26071/
http://icas.my/index.php/proceedings/8-icas-2018-proceedings
_version_ 1644284498636963840
score 13.211869

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