Nur Barizah Abu Bakar

Publications (41) View all

• Thesis: Disclosure of Accountability Information in the Annual Reports of Malaysian Federal Statutory Bodies

  Nur Barizah Abu Bakar
  01/2012, Degree: PhD, Supervisor: Dr. Zakiah Saleh
• Conference Proceeding: The Influence of Corporate Governance on Public Sector Disclosure: The Case of Malaysian Federal Statutory Bodies

  Nur Barizah Abu Bakar, Zakiah Saleh
  23rd Asian-Pacific Conference On International Accounting Issues, Beijing, China; 01/2011
• Source

  Available from: Nur Barizah Abu Bakar

  Article: Reporting Practices of Malaysian Public Universities: The Extent of Accountability Disclosure

  Ismail, Suhaiza, Abu Bakar, Nur Barizah
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  ABSTRACT: The study intends to evaluate the extent to which Malaysian public universities disclose accountability information in their annual report and on their website. It also compares the degree of annual report and website disclosure between established and new universities in Malaysia. Content analysis was undertaken using the disclosure index that was developed based on the items listed in the Malaysian Government Treasury Circular (MGTC) 4/2007 and selected items from the Modified Accountability Disclosure (MAD) index. Mean disclosure index was computed to examine the disclosure levels.There is evidence that Malaysian public universities have to some extent disclosed relevant information in their annual report but the level of information published on the website is considered very low. Additionally, established universities’ group is better off in terms of information disclosure for both channels of communication. The number of universities that participated in the analysis is relatively small, and the study mainly considers the extent of disclosure but not the quality of the information disclosed. Greater enforcement from the government is required to ensure greater disclosure of information in the universities’ annual report and on the website. This study offers some insights into the current reporting practices of Malaysian public universities using two reporting mediums, the annual report and website.
  African Journal of Business Management. 01/2011; 5:6366-6376.
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  Available from: Nur Barizah Abu Bakar

  Article: Enhancing Malaysian Public Sector Transparency and Accountability: Lessons and Issues

  Nur Barizah Abu Bakar, Zakiah Saleh, Muslim Har Sani Mohamad
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  ABSTRACT: This paper discusses the possibilities and challenges for a developing country, particularly Malaysia, to emulate the more inclusive accountability practices of advanced countries. The paper contended that the objectives of performance measurement initiatives will not be achieved in promoting greater transparency and accountability unless their development is extended further through disclosures. This disclosure may consequently assist the relevant entities to aptly rate and rank those government agencies within its sectors. The paper concludes that there is a seemingly encouraging trend in Malaysian public sector toward greater transparency, and this can be further enhanced provided that Malaysia first addresses implementation issues and liberates itself from obsolete judgments and policies.
  European Journal of Economics, Finance and Administrative Sciences. 01/2011; 31:133-145.
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  Available from: Nur Barizah Abu Bakar

  Article: Public Sector Accounting Research in Malaysia: Identifying Gaps and Opportunities

  Nur Barizah Abu Bakar, Zakiah Saleh
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  ABSTRACT: This study aims to identify gaps that exist in academic literatures on public sector accounting (PSA) in Malaysian context. Sixty five journal articles and dissertations dated from year 1981 to 2010 available on the web were extracted. These literatures are then being classified into four classifications including the research setting, research area, research method, and journal type. Overall, the study found a scarcity of literature on Malaysian PSA. Specifically, it was found that the literatures do not sufficiently covers the various types of Malaysian public sector for example, statutory bodies, and different accounting issues such as accountability reporting. Furthermore, high proportion of studies used questionnaire survey as its data collection method and the preferred mixed method approach to research appears to be lacking. It is suggested that accounting researchers do take this challenge to explore the numerous research opportunities available in this area. This study would be resourceful for practitioners who needs to identify the research trends in public sector accounting in the context of a developing nation, particularly in terms of the issues covered and the type of public sector entities being researched. Knowing this would assist them into having a better insight and understanding on the developments of the researches in the area and more importantly to be able to later suggest future research areas that will result in them managing the public administration offices efficiently and effectively.
  IPN Journal of Research and Practice in Public Sector Accounting and Management. 01/2011; 1:23-52.