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

  • Philip Ayagre Central University
  • Julius Aidoo-Buameh Department of Accounting, Central University, Accra -Ghana

Abstract

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.
Published
Dec 31, 2017
How to Cite
AYAGRE, Philip; AIDOO-BUAMEH, Julius. ETHICAL VALUES, INTEGRITY AND INTERNAL CONTROLS IN PUBLIC SECTOR ORGANISATIONS: A DEVELOPING COUNTRY PERSPECTIVE. Management & Accounting Review (MAR), [S.l.], v. 16, n. 2, p. 41-58, dec. 2017. ISSN 2550-1895. Available at: <http://arionline.uitm.edu.my/ojs/index.php/MAR/article/view/633>. Date accessed: 01 dec. 2022. doi: http://dx.doi.org/10.24191/mar.v16i2.633.