Volume 21 Issue 1, April 2026

     

    ARTICLE INFO
    Article History:
    Received : 12 March 2026
    Accepted : 18 March 2026
    Published : 30 April 2026

    ASIA-PACIFIC MANAGEMENT ACCOUNTING JOURNAL. VOL. 21 ISSUE 1

    STRENGTHENING INTEGRITY THROUGH HEMAT VALUES IN THE MALAYSIA’S PUBLIC SECTOR

     

    Wan Ahmad Dahlan Abdul Aziz1*, Kamarulnizam Abdullah1, Junaidi Abu Bakar1 and Elif Baykal2

    1Institute of Malaysian and International Studies (IKMAS), The National University of Malaysia (UKM), Bangi, Selangor, Malaysia
    2School of Business and Management Sciences, Istanbul Medipol University, Turkiye

     

    ABSTRACT

    Integrity failures within public sector institutions remain a major governance challenge, often resulting in corruption, bureaucratic inefficiencies, and weak accountability systems. Although many governments have introduced ethical frameworks and anti-corruption strategies, translating these initiatives into effective administrative practices remains challenging. In Malaysia, strengthening integrity within the public service has become a national priority. In 2024, the Director- General of Public Service introduced the HEMAT framework to reinforce ethical governance and integrity-driven public administration. However, limited empirical research has examined how such integrity frameworks are implemented and operationalized within public sector organizations. This study examines how HEMAT values are internalized and operationalized within the Malaysian federal public service and how these values contribute to strengthening regime accountability, personal responsibility, and prudential governance. Adopting a qualitative case study approach and purposive sampling, data were collected through semi-structured interviews with five senior officials from federal ministries and agencies. The data were analyzed using thematic analysis guided by Dobel’s (1990) integrity framework. The findings indicate that HEMAT values have been institutionalized through leadership directives, organizational alignment, and procedural reforms that strengthen regime accountability. Personal responsibility is reinforced through recognition programs, training initiatives, and human resource interventions, while prudential governance is strengthened through monitoring systems, digitalization, enforcement practices, and performance management mechanisms. These findings demonstrate how integrity frameworks can be translated into practical governance and management practices within public sector organizations.

    Keywords:
    HEMAT Core Values
    Public Service Reforms
    Embracing Integrity
    Upholding Integrity
    Malaysian Public Services

    *Corresponding Author. E-mail address: wdahlan@jpa.gov.my

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