Council’s online disclosure of accountability practices: isomorphism inquiries / Dayang Hafiza Abang Ahmad, Corina Joseph and Roshima Said

• Main Authors: Abang Ahmad, Dayang Hafiza, Joseph, Corina, Said, Roshima
• Format: Article
• Language: English
• Published: Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA 2023
• Subjects: Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure
• Online Access: https://ir.uitm.edu.my/id/eprint/83420/1/83420.pdf; https://ir.uitm.edu.my/id/eprint/83420/; https://apmaj.uitm.edu.my/
• Institution: Universiti Teknologi Mara

The study aimed to explain the reasons for disclosing the accountability practices information on the Malaysian local councils’ websites using the isomorphism tenet. Semi-structured interviews were conducted with officers from 12 selected Malaysian local councils involved in the disclosure of accoun...