The Role of the Oversight Mechanism in Fostering Ethical Work Climates in Municipal Local Governments
DOI:
https://doi.org/10.22437/cbt9fw43Keywords:
Accountability, Ethical Work Climate, Municipal Local Governments, Oversight Mechanism, Public SectorAbstract
This study investigated the relationship between oversight mechanisms and ethical work climate in municipal local governments. The study is particularly relevant to developing-country contexts, where concerns regarding the misapplication of public resources and public accountability remain significant. A quantitative research approach was employed using a pre-coded structured questionnaire to collect data from respondents. Data were analyzed using SPSS and partial least squares structural equation modeling (PLS-SEM) to examine the relationships between the study variables. The findings confirmed a significant positive relationship between oversight mechanisms and ethical work climate, indicating that stronger oversight is associated with a more ethical work environment. The findings support previous research highlighting the importance of independent oversight in shaping ethical behavior within public organizations. The study provides evidence that strengthening oversight mechanisms can enhance compliance with laws and policies, promote ethical work environments, and support public accountability in municipal local governments. The study contributes to the literature by examining the combined role of four oversight mechanism functions—internal audit, audit committees, external audit, and Public Accounts Committees of Parliament—in fostering ethical work climate in municipal local governments within a developing-country context.
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