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Perception on Governments Financial Reports and Accountability

This study seeks to explore whether stakeholders perceive the public universities annual financial report to be a tool
used for discharging accountability and providing value to its stakeholders. It also seeks to gather the information needs
and expectations of the public and to determine whether the annual report is a proper channel of communication for its
stakeholders. Your respond to the questions is highly appreciated and kindly be assured that the information provided
by your good self will be treated with the strictest confidence. Your participation in this study is highly valued and
appreciated. Thank you.
PUBLIC SECTOR ACCOUNTING, CLASS OF SESSION 2 2014/2015
Faculty of Business and Accountancy, University of Malaya, 50603 Kuala Lumpur

SECTION 1: RESPONDENT PROFILE


Please mark (/) on the appropriate box.
1. Gender:
Male
Female
2.
3.

Age:
18 25

3.

Nationality:
Malaysian

4.

5.

6.

7.

Education Level:
High School
Diploma

36 45

46 55

Above 55

International

Bachelors Degree
Postgraduate

Occupation:
Professional
Manager

Executive
Non-executive

Organisation Sector:
Public Sector

Private Sector

Others (please specify): ______________

Student
Others (please specify): __________
Not working/Retired

Background/ Experience:
Accounting/Finance

8.

26 35

Non Accounting/Finance

Group Profile
Current Public University student
Public University staff
Government staff

Public University alumni

Private University staff


Private sector staff

Private University alumni

SECTION 2: PERCEPTION ON UNIVERSITYS ANNUAL REPORT


Please indicate the degree of strength of your agreement/disagreement on the following statements regarding the
universitys annual report. However if you do not have any direct experience on the matter stated in the statements please

Strongly Agree

Generally Agree
Neither Agree
nor Disagree
Generally
Disagree
Strongly
Disagree
No View

circle the number that reflects your perception on the universitys annual report.

The Accountability through the Public Universities Annual Report

A1

The public universities annual report discharges transparency.

4 3

A2

The public universities annual report delivers quality information.

4 3

A3

The public universities annual report is published timely.

4 3

A4

The public universities annual report is accessible to the following stakeholders:


i.
Government
ii.
Local Students
iii.
Foreign Students
iv.
Parents
v.
Staff
vi.
Donors/Contributors of funds
vii.
Public
viii.
Others (please specify)

5
5
5
5
5
5
5

4
4
4
4
4
4
4

3
3
3
3
3
3
3

2
2
2
2
2
2
2

1
1
1
1
1
1
1

0
0
0
0
0
0
0

The information disclosed in the public universities annual report is up to-date.

4 3

5
5
5
5
5
5
5

4
4
4
4
4
4
4

2
2
2
2
2
2
2

1
1
1
1
1
1
1

0
0
0
0
0
0
0

A5
A6

The information in the public universities annual report is relevant to the following
stakeholders:
i.
Government
ii.
Local Students
iii.
Foreign Students
iv.
Parents
v.
Staff
vi.
Donors/Contributors of funds
vii.
Public
viii.
Others (please specify)

3
3
3
3
3
3
3

Page 2 of 6

Value Creation through Public Universities Annual Report

B1

The availability of public universities annual report promotes good relationship with
stakeholders.

4 3

B2

The public universities annual report enhances stakeholders trust.

4 3

B3

The public universities annual report builds public universities brand reputation.

4 3

B4

Stakeholders value is created when the information in the public universities annual
report is useful to its stakeholders.

4 3

B5

Value to the stakeholders can be obtained through dialogues between the public
universities and its stakeholders to determine their information needs.

4 3

B6

I am interested to read the public universities annual report.

4 3

Availability and Accessibility of the Public Universities Annual Report

C1

The public universities annual report is available to its stakeholders.

4 3

C2

The public universities should advertise the availability of their annual report.

4 3

C3

The public universities annual report is widely distributed.

4 3

C4

The public universities annual report should be made available at the:


i.
University Library
ii.
National Library
iii.
Universitys Official Website
iv.
Other location/locations (please specify)

5
5
5

4 3
4 3
4 3

2
2
2

1
1
1

0
0
0

5
5
5
5
5

4
4
4
4
4

3
3
3
3
3

2
2
2
2
2

1
1
1
1
1

0
0
0
0
0

5
5
5
5
5
5
5

4
4
4
4
4
4
4

3
3
3
3
3
3
3

2
2
2
2
2
2
2

1
1
1
1
1
1
1

0
0
0
0
0
0
0

C5

C6

The annual report available via the public universities website would:
i.
create a wider awareness of the universities
ii.
provide an additional channel of communication with the public
iii.
would quicken communication to their stakeholders
iv.
would increase the number of readers of the annual report
v.
create interest regarding the annual report
The annual report available via the public universities website would benefit:
i.
Government
ii.
Local Students
iii.
Foreign Students
iv.
Parents
v.
Staff
vi.
Donors/Contributors of funds
vii.
Public
viii.
Others (please specify)

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The Lingua Franca of the Public Universities Annual Report

D1

The public universities annual report should be available in English.

4 3

D2

An English version would improve readability.

4 3

D3

An English version would create interest for the following stakeholders:


i.
Government
ii.
Local Students
iii.
Foreign Students
iv.
Parents
v.
Staff
vi.
Donors/Contributors of funds
vii.
Public
viii.
Others (please specify).

5
5
5
5
5
5
5

4
4
4
4
4
4
4

3
3
3
3
3
3
3

2
2
2
2
2
2
2

1
1
1
1
1
1
1

0
0
0
0
0
0
0

The Presentation and Disclosure of the Public Universities Annual Report

E1

The current presentation and disclosure in the public universities annual report is
comprehensive.

4 3

E2

The current format of information presented in the public universities annual report is
well structured.

4 3

4 3

4 3

E3

The appearance of the public universities annual report is attractive.


The following aspects make it interesting:
i.
Colour
ii.

Design

4 3

iii.
iv.

Features
Others (please specify)

5
5

4 3
4 3

2
2

1
1

0
0

E4

The information disclosed in the public universities annual report is comprehensible.

4 3

E5

The information disclosed in the public universities annual report has decision making
usefulness.

4 3

E6

The level of disclosure on public universities financial performance is adequate.

4 3

E7

The level of disclosure on public universities non-financial information is adequate.

4 3

Accountability is discharged by the public universities through the disclosure of the


following information:
i.
financial position of the public universities
ii.
the public universities costs of providing services
iii.
the efficiency of operations
iv.
the effectiveness of operations
v.
information about strategies, objectives and activities provided of the public
universities

5
5
5
5

4
4
4
4

3
3
3
3

2
2
2
2

1
1
1
1

0
0
0
0

4 3

E8

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E9

E10

E11

E12

E13

Value is delivered by the public universities through the disclosure of the following
information:
i.
linkage between the business model strategy, performance and future outlook
ii.
environmental, social, and governance issues affecting the public
universities
iii.
universities culture and philosophy
iv.
universities intellectual capital
v.
corporate social responsibility activities
vi.
maintenance of operating surplus and efficiency
The public universities annual report should contain information on:
i.
Sustainability Reporting
ii.
Upcoming events and programmes
iii.
More quantitative and qualitative performance related measures
iv.
Challenges and problems faced in the financial year
v.
Awards, ranking and standing of universities nationally and internationally
vi.
Support and incentives given to students
vii.
Allocation of scholarship to students
viii.
Affiliations and partnerships with international universities
ix.
Trends and universitys future out-look
x.
Sources of revenue and how it is spend
xi.
Others (please specify)
The information in the public universities annual report:
i.
is reliable
ii.
is relevant
iii.
has predictive value
iv.
has feedback value
The annual report is the most important source of information on the public universities
for the following stakeholders:
i.
Government
ii.
Local Students
iii.
Foreign Students
iv.
Parents
v.
Staff
vi.
Donors/Contributors of funds
vii.
Public
viii.
Others (please specify)..
Public universities stakeholders obtained important information from
i.
Newspapers
ii.
public universities newsletters
iii.
formal/informal interviews with public universities personal
iv.
current/ previous students
v.
board of trustee meetings
vi.
public universities website
vii.
other sources (please specify)..

4 3

4 3

5
5
5
5

4
4
4
4

3
3
3
3

2
2
2
2

1
1
1
1

0
0
0
0

5
5
5
5
5
5
5
5
5
5

4
4
4
4
4
4
4
4
4
4

3
3
3
3
3
3
3
3
3
3

2
2
2
2
2
2
2
2
2
2

1
1
1
1
1
1
1
1
1
1

0
0
0
0
0
0
0
0
0
0

5
5
5
5

4
4
4
4

3
3
3
3

2
2
2
2

1
1
1
1

0
0
0
0

5
5
5
5
5
5
5

4
4
4
4
4
4
4

3
3
3
3
3
3
3

2
2
2
2
2
2
2

1
1
1
1
1
1
1

0
0
0
0
0
0
0

5
5
5
5
5
5

4
4
4
4
4
4

3
3
3
3
3
3

2
2
2
2
2
2

1
1
1
1
1
1

0
0
0
0
0
0

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Policy and Statutory Compliance of the University

F1

The disclosures required by statute are sufficient.

4 3

F2

Enforcement on statutory required disclosures by the government is adequate.

4 3

F3

Specific guidelines for the preparation of public universities annual report are necessary.

4 3

F4

Government should provide incentives to encourage online circulation of the public


universities annual report.

4 3

F5

Sustainability reporting in the public universities annual report should be made


mandatory.

4 3

Recommendations on how the public universities annual report can be made useful to the public:
________________________________________________________________________________________________
________________________________________________________________________________________________
________________________________________________________________________________________________
________________________________________________________________________________________________
Perception on the governments financial report in terms of availability, transparency and discharge of accountability:
________________________________________________________________________________________________
________________________________________________________________________________________________
________________________________________________________________________________________________
________________________________________________________________________________________________
________________________________________________________________________________________________
Your expectation of the governments financial report: (what information should be covered, where to obtain,
presentation style standards/appearance, etc)
________________________________________________________________________________________________
________________________________________________________________________________________________
________________________________________________________________________________________________
________________________________________________________________________________________________
________________________________________________________________________________________________
________________________________________________________________________________________________
________________________________________________________________________________________________

-THANK YOUPage 6 of 6