Volume 21 Issue 1, April 2026
ARTICLE INFO
Article History:
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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 and Junaidi Abu Bakar1
1 Institute of Malaysian and International Studies (IKMAS), The National University of Malaysia (UKM), Bangi, Selangor, Malaysia
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 difficult. 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 within public sector organizations. This study aims to examine how HEMAT values are internalized and operationalized within the Malaysian federal public service and how they contribute to strengthening regime accountability, personal responsibility, and prudential governance. The study adopts a qualitative case study design using purposive sampling. Data were collected through semi-structured interviews with five senior officials from federal ministries and agencies and 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.
