ETHICAL VALUES, INTEGRITY AND INTERNAL CONTROLS IN PUBLIC SECTOR ORGANISATIONS: A DEVELOPING COUNTRY PERSPECTIVE

The study established the relationship between the perceived commitment to ethical values, integrity of public sector managers and its impact on the internal control system of public sector organisations in Ghana. The study employed pearson’s correlation to explain the association between the ethica...

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Bibliographic Details
Published in:Management & Accounting Review 2017-12, Vol.16 (2), p.41
Main Authors: Ayagre, Philip, Aidoo-Buameh, Julius
Format: Article
Language:English
Online Access:Get full text
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Summary:The study established the relationship between the perceived commitment to ethical values, integrity of public sector managers and its impact on the internal control system of public sector organisations in Ghana. The study employed pearson’s correlation to explain the association between the ethical environment and the internal control system. Results revealed statistically significant negative association between the ethical environment and three components of the internal control system investigated in the study. The findings of the study should be of concern to policy makers, development partners, auditors, boards of public sector organisations as they play their fiduciary roles in the country.
ISSN:2600-7975
2550-1895
DOI:10.24191/mar.v16i2.633