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Year on year, the Auditor General’s Report had reported on the inefficiencies and weaknesses in the government administrative system. Accordingly, this research aims to identify why misappropriation of assets and corruption are still occurring despite the elaborated preventive measures in place. Due the sensitivity of the area, a phenomenological study is the most appropriate method to approach the objective. This research used the evidence collected from both the semi-structured interviews and open-ended survey from local authorities in Malaysia. Information and data from face-to-face interviews served as the primary source of information while responses received by postages served as a secondary support to the primary research instrument. Based on the responses, inefficient leader becomes the centrepiece of the other ten challenges, namely, attitude, weak enforcement, lack of internal strengths, ineffective training, lack of authority, opportunity due to lack of control, burden of proof due to bureaucracy, favouritism/ excessive discretions, organisational culture, and public perception. This research contributes to the literature by investigating a commonly proposed subject but underexplored methodology by incorporating phenomenology and open-ended survey simultaneously in data collection to understand a holistic view of the discussed issues. While detailed research of whistle-blowing programs is outside the scope of this research, future research should acknowledge the importance of whistle-blowing programs in the Malaysian public sector which move beyond the compliance of established policies and procedures.
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In-Text Citation: (Haron et al., 2022)
To Cite this Article: Haron, R., Paino, H., & Mohamed, N. (2022). A Phenomenology Study on Misappropriation of Assets and Corruption in Malaysian Local Authorities: A Reality Check. International Journal of Academic Research in Accounting Finance and Management Sciences, 12(3), 249–267.
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