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The objective of this present study is to scrutinize the challenges in implementing PPP by examining the factors that hinder the successful adoption of PPP in Malaysia.A questionnaire survey was used to elicit the perceptions of the public and private sectors concerning the constraints of PPP implementation in Malaysia.A total of 122 usable responses were obtained.The overall results show that 'lengthy delays in negotiation', 'lack of government guidelines and procedures on PPP', 'higher charge to direct users', 'lengthy delays because of political debate' and 'confusion over government objectives and evaluation criteria' are the top five constraints for adopting PPP in Malaysia.

PurposeThe objective of this paper is to examine the influence of personal attributes, organizational ethics position and other factors which are rules conformance, active participation in profession activities, ethics instructions received and understanding of the professional code of conduct on the Malaysian accountants' judgment on questionable ethical scenarios.Design/methodology/approachA survey questionnaire is carried out to elicit opinions of Malaysian accountants on factors influencing ethical judgments.FindingsAdopting 15 vignettes used in Emerson et al. to assess ethical judgments, the main findings revealed from the analysis are that older accountants, accountants attached to corporations with higher ethics scale and accountants who understand the professional code of conduct are expected to be stricter in judging questionable ethical situations.Practical implicationsThe findings imply that perhaps one way to promote and preserve ethical organizational decisions is by employing older and experienced individuals and perhaps retaining older staff. The finding on age appears to suggest that wisdom comes with maturity.Originality/valueThis paper is one of the few studies which investigate factors influencing ethical judgments of accountants in Malaysia. The research is timely given the growing importance of women in decision‐making levels, the expected rise in employment and the requirement to include the business ethics course in the accounting programs in Malaysia.

Two decades of financial scandals have seriously damaged the credibility of accountants as guardians of financial information. To repair this credibility, universities have been identified as crucial to the development of morally competent accountants for the future. In 2012, the Malaysian government joined this crusade through the release of a blueprint to revolutionize the Malaysian educational system. One of the key mandates of this blueprint is for Malaysian educational institutions to produce morally competent professionals. This study seeks to assess the progress of Malaysian universities in meeting this important mandate by evaluating the moral competencies of final-year accounting students enrolled at the International Islamic University Malaysia (IIUM). As IIUM is an islamic university, and all its final-year students are Muslims, an instrument was developed through a collaboration with Islamic accounting and Fiqh Muamalat scholars to measure the moral competencies of these students from a wholly Islamic perspective. Islam's two primary sources of guidance, The Noble Quran and Sunnah were relied upon to develop this instrument. The instrument called Muslim Accountant Moral Competency Test (MAMOC) contained ethical scenarios to measure nine qualities required for a morally competent Muslim accountant; 72 out of 90 enrolled final-year students were surveyed using MAMOC. The results of the survey revealed that according to IIUM's own grading system, the current crop of final-year accounting students were not morally competent enough to deal with the inevitable moral dilemmas they would face in the work place. The students were particularly weak regarding selecting an Islamically-appropriate place to work as well as in being diligent when discharging their accounting duties. On the bright side, the students showed a very clear understanding of the importance of being trustworthy and objective as professional accountants. The implications of these results is that at the moment, IIUM's accounting department is not meeting the government's mandate to produce morally competent professionals. The department has to reexamine its current curriculum as to it's ethics coverage, particularly regarding qualities that the students scored very low on. The department has as its stated mission the production of accounting graduates "who are professional competent and observe ethical norms in their conduct" (Bachelor of accounting programme description, n.d.). It must make sure it does all it can to fulfill this noble mission. ; peer-reviewed

The National Audit Department (NAD) of Malaysia has introduced the Financial Management Accountability Index (FMAI) within the framework of the audit rating system. This study shares the Malaysian experience in using FMAI as an accountability medium, evaluates the FMAI scores obtained by agencies, and proposes measures to enhance the usefulness of FMAI. The study uses secondary data as provided on the NAD website. Descriptive analyses were conducted in evaluating the rating scores across agencies. It was found that majority of the agencies have a 'good' financial management system, with Federal agencies performing better than their counterparts at the State level. It was also found that the overall rating system and FMAI suffer from lack of proper disclosure, consequently reducing their worthiness. There are still areas of improvement that need to be addressed by the NAD to enhance the value of the overall audit rating system. Points for practitioners The FMAI, which has been developed and used in Malaysia, is an important initiative that can be emulated by public managers in other governments, either in its current form or with modifications. It is particularly useful for benchmarking purposes. In the context of Malaysia, this research provides important insights for public policy-makers on how the usefulness of the audit rating system can be further increased.

Résumé Le National Audit Department (NAD) de Malaisie a créé l'indice de responsabilisation en matière de gestion financière ( Financial Management Accountability Index , FMAI) dans le cadre de son système d'évaluation. La présente étude décrit l'expérience malaise en ce qui concerne l'utilisation du FMAI en tant qu'outil de responsabilisation, évalue les résultats obtenus par les agences dans le cadre du FMAI et propose des mesures afin d'améliorer l'utilité du FMAI. Notre étude utilise des données secondaires telles que présentées sur le site Web du NAD. Des analyses descriptives ont été réalisées dans l'évaluation des résultats obtenus par les différentes agences. L'on a constaté que la majorité des agences avaient un « bon » système de gestion financière, et que les agences fédérales obtenaient de meilleurs résultats que leurs équivalents au niveau des États. L'on a également constaté que le système global d'évaluation et le FMAI étaient divulgués de manière insuffisante, ce qui réduit leur utilité. Des améliorations sont encore possibles, elles doivent être abordées par le NAD afin de renforcer l'intérêt du système global d'évaluation. Remarques à l'intention des praticiens Le FMAI, développé et utilisé en Malaisie, est une initiative importante qui peut être imitée par les gestionnaires publics dans d'autres pays, que ce soit sous sa forme actuelle ou en y apportant des modifications. Cet indice est particulièrement intéressant à des fins d'analyse comparative. Dans le contexte malais, la présente recherche offre aux décideurs publics des informations importantes sur les moyens d'améliorer encore l'utilité du système d'évaluation.