Understanding Whistleblowing Intention Among Public Sector Employees in the Northern Region of Malaysia: Does Gender Matter?
Keywords:
Whistleblowing intention, public sector, theory of prosocial behavior
Abstract
The objective of this study is to determine the factors influencing whistleblowing intention among public sector employees. This study utilized the Theory of Prosocial Behavior which includes contextual determinants (policy and procedure, training, responsiveness of management, reporting channel, financial reward, seriousness level of wrongdoing) and individual determinants (knowledge, trust) as independent variables while whistle blowing intention is the dependent variable. Additionally, this study also includes gender as a moderating variable in the relationship between the contextual and individual determinants toward whistleblowing intention. The data was collected from 123 public sector employees in the northern region of Malaysia (Perlis, Kedah, Penang) from various ministries via an online survey questionnaire and analyzed using SmartPLS. This study found that there is a significant relationship between all independent variables and whistleblowing intention, except for the responsiveness of management. Additionally, gender was found to be significant in the relationship between several independent variables and whistleblowing intention.
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References
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Alleyne, P., Charles-Soverall, W., Broome, T. & Pierce, A. (2017). Perceptions, predictors and consequences of whistleblowing among accounting employees in Barbados. Meditari Accountancy Research, 25(2), 241-267.
Al-Olimat, N. (2020). Whistleblowing intentions among Jordanian auditors: the role of financial incentives and authentic leadership. International Journal of Scientific and Technology Research, 9(1), 3387-3394.
Amoako, K. O., Amoako, I. O., Tuffour, J. & Marfo, E. O. (2022). Formal and informal sustainability reporting: an insight from a mining company’s subsidiary in Ghana. Journal of Financial Reporting and Accounting, 20(5), 897-925.
Barnett, T., Cochran, D. S. & Taylor, G. S. (1993). The internal disclosure policies of private-sector employers: An initial look at their relationship to employee whistleblowing. Journal of Business Ethics, 12(2), 127-136.
Brief, A. P. & Motowidlo, S. J. (1986), Prosocial organizational behaviors. The Academy of Management Review, 11(4), 710-725.
Brink, A., Cereola, S. & Menk, K. (2015). The effects of personality traits, ethical position, and the materiality of fraudulent reporting on entry-level employee whistleblowing decisions. Journal of Forensic and Investigative Accounting, 7(1), 180-210.
Chang, Y., Wilding, M. A. & Shin, M. (2017). Determinants of whistleblowing intention; evidence from the South Korean government. Public Performance & Management Review, 40(4), 676- 700.
Cheah, J., Thurasamy, R., Memon, M. A., Chuah, F. & Ting, H. (2020). Multigroup Analysis using SmartPLS: Step-by-Step Guidelines for Business Research. Asian Journal of Business Research, 10(3), X-XIX.
Cho, Y. J. & Song, H. J. (2015). Determinants of whistleblowing within government agencies. Public Personnel Management, 44(4), 450-472.
Chomeya, R. (2010). Quality of psychology test between Likert scale 5 and 6 points. Journal of Social Sciences, 6(3), 399-403.
Cohen, J. (1988). Statistical Power Analysis for the Behavioral Sciences. Lawrence Erlbaum Associates, Inc., Hillsdale.
Dozier, J. B. & Miceli, M. P. (1985). Potential predictors of whistle-blowing: A prosocial behavior perspective. The Academy of Management Review, 10(4), 823-836.
Ebaid, I. E. S. (2023). The courage of whistleblowing of prospective accountants: evidence from Saudi Arabia. Journal of Applied Research in Higher Education, 15(3), 713-730.
Geng, X. (2017). The Effect of a Leader’s Emotional Intelligence on the Subordinate’s Intention to Whistleblow (Doctoral dissertation, College of Business and Economics, West Virginia University).
Gundlach, M. J., Douglas, S. C. & Martinko, M. J. (2003). The Decision to Blow the Whistle: A Social Information Processing Framework. Academy of Management Review, 28(1), 107– 123.
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Hanif, R. A. & Odiatma, F. (2017). Pengaruh personal cost reporting, status wrong doer, dan tingkat keseriusan kesalahan terhadap whistleblowing intention. Jurnal Akuntansi Keuangan Dan Bisnis, 10(1), 11–20.
Hardi, Wiguna, M. & Mela, N.F. (2020). The Factors Affecting Intention to Internal Whistleblowing: An Idea of Free Cheating Environment. Earth and Environmental Science, 469(2020), 012022.
Hassink, H., De Vries, M. & Bollen, L. (2007). A content analysis of whistleblowing policies of leading European companies. Journal of Business Ethics, 75(1), 25–44.
Helmayunita, N. (2018). The Influence of Personal Cost of Reporting, Organizational Commitment, Fraud Seriousness Level, and Gender On Intentions to Whistle-blowing. Advances in Economics, Business and Management Research, 57, 598-605.
Huang, T. (2001). The relation of training practices and organizational performance in small and medium-sized enterprises. Education + Training, 43(8/9), 437-444.
Ismail, A. M., Raja Mamat, R. M. S. & Hassan, R. (2018). The influence of individual and organizational factors on external auditor whistleblowing practice in government-linked companies (GLC'S). Asia-Pacific Management Accounting Journal (APMAJ), 13(1), 231- 266.
Jones, T. M. (1991). Ethical decision making by individuals in organizations: An issue-contingent model. Academy of Management Review, 16(2), 366-395.
Kanojia, S., Sachdeva, S. & Sharma, J.P. (2020). Retaliatory effect on whistle-blowing intentions: a study of Indian employees. Journal of Financial Crime, 27(4), 1221-1237.
Khan, J., Saeed, I., Zada, M., Ali, A., Contreras-Barraza, N., Salazar-Sepúlveda, G. & Vega- Muñoz, A. (2022). Examining whistleblowing intention: The influence of rationalization on wrongdoing and threat of retaliation. International journal of environmental research and public health, 19(3), 1752.
Kusumayanti, N. W. T., Wirama, D. G., Putri, I. A. D. & Krisnadewi, K. A. (2022). Factors Affecting Whistleblowing Intention (Studies at Universities in Bali). Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 5(2), 11955-11966.
Lasmini, N. N. (2018). Implementasi Theory Planned Behavior Pada Perilaku Whistleblowing Dengan Faktor Demografi Sebagai Variabel Moderasi. Seminar Ilmiah Nasional Teknologi, Sains, dan Sosial Humaniora (SINTESA), 1, 421-430.
Latan, H., Chiappetta Jabbour, C. J. & Lopes de Sousa Jabbour, A. B. (2019). ‘Whistleblowing Triangle’: Framework and Empirical Evidence. Journal of Business Ethics, 160, 189–204.
Lavena, C. F. (2013). Deciding to blow the whistle: How Individual and Organizational Factors Influence the Reporting of wrongdoing in the government (Doctoral dissertation, The State University of New Jersey)
Li, W., Choi, K. W. S. & Ho, S. Y. (2020). Understanding the whistle-blowing intention to report a breach of confidentiality. Communications of the Association for Information Systems, 47(1), 4.
Md. Ariff, A., Hashim, H. A., Taha, R., W. M. & Salleh, N. N. (2019). Insights into Whistleblowing Practices in Malaysian Companies. International Journal of Innovation, Creativity and Change, 7(5), 244-265.
Md. Lazim, C. S. L., Ismail, N. D. B. & Khamar Tazilah, M. D. A. (2022). Determinants of whistleblowing behavior among public sector employees in Malaysia. South East Asia Journal of Contemporary Business, Economics and Law, 26(1).
Miceli, M. P. & Near, J. P. (1992). Blowing the Whistle: The Organisational and Legal Implications for Companies and Employees, Lexington Books, New York, NY.
Moreira, P. (2019). Resilient Institutions. Transparency International. Retrieved March 3, 2023, from https://www.transparency.org/en/news/resilient-institutions
Naufal, M., Sofia, A., Prawira, I. F. A. & Apandi, R. N. N. (2020). Whistleblower dilemma: Individual and situational factors in whistleblowing intention. International Journal of Innovation, Creativity and Change, 11(12), 43-60.
Nawawi, A. & Salin, A.S.A.P. (2018). Whistle-blowing intentions – evidence from Malaysian PLC. International Journal of Law and Management, 60(5), 1111-1125.
Nurhidayat, I. & Kusumasari, B. (2018). Strengthening the effectiveness of whistleblowing system: A study for the implementation of anti-corruption policy in Indonesia. Journal of Financial Crime, 25(1), 140-154.
Okafor, O. N., Adebisi, F. A., Opara, M. & Okafor, C. B. (2020). Deployment of whistleblowing as an accountability mechanism to curb corruption and fraud in a developing democracy. Accounting, Auditing and Accountability Journal, 33(6), 1335-1366.
Otchere, O. A. S., Owusu, G. M. Y. & Bekoe, R. A. (2022). Determinants of whistleblowing intentions of accountants: a middle range theoretical perspective. Journal of Financial Crime, (ahead-of-print).
Pratolo, S., Sadjiman, V. P. & Sofyani, H. (2020). Determinants of whistleblowing intention of employees in universities: Evidence from Indonesia. Riset Akuntansi dan Keuangan Indonesia, 5(1), 92-101.
Previtali, P. & Cerchiello, P. (2022). Organizational determinants of whistleblowing. A study of Italian municipalities. Public Organization Review, 22(4), 903–918.
Puni, A. & Hilton, S. K. (2020). Power distance culture and whistleblowing intentions: the moderating effect of gender. International Journal of Ethics and Systems, 36(2), 217-234.
Rajeevan, S. (2020). Building a bulletproof whistleblowing environment: An accountant’s perspective. Asian Journal of Accounting Research, 5(1), 15-31.
Robbins, S. P. & Judge, T. A. (2013). Organizational Behavior Individuals (15th ed.). Pearson.
Rustiarini, N. W. & Sunarsih, N. M. (2017). Factors Influencing the Whistleblowing Behavior: A Perspective from the Theory of Planned Behavior. Asian Journal of Business and Accounting, 10(2), 187 – 214.
Salleh, K. & Yunus, N. S. (2015). Encouraging factors for whistleblowing in the public sector: Malaysian case evidence. In: International Conference on Accounting Studies (ICAS) 2015, 159-165.
Sankovic, D. (2018). The impact of organizational silence: motives and consequences related to failure to report observed coworkers' wrongdoing (Doctoral dissertation, Northcentral University).
Sarstedt, M., Henseler, J. & Ringle, C. M. (2011). Multigroup analysis in partial least squares (PLS) path modeling: Alternative methods and empirical results. In Measurement and research methods in international marketing (pp. 195-218). Emerald Group Publishing Limited.
Sarstedt, M., Ringle, C. M., Henseler, J. & Hair, J. F. (2014). On the emancipation of PLS-SEM: A commentary on Rigdon (2012). Long range planning, 47(3), 154-160.
Scheetz, A. M. (2016). The effect of psychological contract violations on employee intentions to report fraud (Doctoral dissertation). Retrieved from ProQuest Dissertations & Theses Global. (Order No. 28078846)
Simpson, B., Harrell, A. & Willer, R. (2013). Hidden paths from morality to cooperation: Moral judgments promote trust and trustworthiness. Social Forces, 91(4), 1529-1548.
Smaili, N. (2023). Building an ethical culture by improving conditions for whistleblowing. Journal of Business Strategy, 44(1), 37-43.
Teichmann, F. M. & Falker, M. C. (2021). Whistleblowing Incentives. Journal of Financial Crime, 28(2), 394-405.
Transparency International. (2023). Corruption Perceptions Index 2022. Transparency International. https://images.transparencycdn.org/images/Report_CPI2022_English.pdf
Tyas, E. Y. & Utami. I. (2020). Trust in leadership and incentives: Experimental study of whistleblowing intention. Jurnal Akuntansi dan Auditing Indonesia, 24(1), 43-54.
Yang, L. & Xu, R. (2020). The effects of retaliation on whistleblowing intentions in China's banking industry. Journal of Accounting and Organizational Change, 16(2), 215-235.
Zainol, Z., Zollkefli, A. Q., Nasir, A. N., Zakaria, F. M. & Kamaruzaman, N. Z. (2018). Factors influencing whistleblowing intention among accountants in Malaysia. The European Proceedings of Social and Behavioural Sciences, 44(1), 79-88.
Zarefar, A., Arfan, T. & Zarefar, A. (2020). Evaluation on implementation of the whistleblowing system in state development audit agency. International Business Research, 13(5), 113-113.
Zhang, J., Pany, K. & Reckers, P. M. J. (2013). Under which conditions are whistleblowing ‘best practices’ best? Auditing: A Journal of Practice and Theory, 32(3), 171-181
Alleyne, P., Charles-Soverall, W., Broome, T. & Pierce, A. (2017). Perceptions, predictors and consequences of whistleblowing among accounting employees in Barbados. Meditari Accountancy Research, 25(2), 241-267.
Al-Olimat, N. (2020). Whistleblowing intentions among Jordanian auditors: the role of financial incentives and authentic leadership. International Journal of Scientific and Technology Research, 9(1), 3387-3394.
Amoako, K. O., Amoako, I. O., Tuffour, J. & Marfo, E. O. (2022). Formal and informal sustainability reporting: an insight from a mining company’s subsidiary in Ghana. Journal of Financial Reporting and Accounting, 20(5), 897-925.
Barnett, T., Cochran, D. S. & Taylor, G. S. (1993). The internal disclosure policies of private-sector employers: An initial look at their relationship to employee whistleblowing. Journal of Business Ethics, 12(2), 127-136.
Brief, A. P. & Motowidlo, S. J. (1986), Prosocial organizational behaviors. The Academy of Management Review, 11(4), 710-725.
Brink, A., Cereola, S. & Menk, K. (2015). The effects of personality traits, ethical position, and the materiality of fraudulent reporting on entry-level employee whistleblowing decisions. Journal of Forensic and Investigative Accounting, 7(1), 180-210.
Chang, Y., Wilding, M. A. & Shin, M. (2017). Determinants of whistleblowing intention; evidence from the South Korean government. Public Performance & Management Review, 40(4), 676- 700.
Cheah, J., Thurasamy, R., Memon, M. A., Chuah, F. & Ting, H. (2020). Multigroup Analysis using SmartPLS: Step-by-Step Guidelines for Business Research. Asian Journal of Business Research, 10(3), X-XIX.
Cho, Y. J. & Song, H. J. (2015). Determinants of whistleblowing within government agencies. Public Personnel Management, 44(4), 450-472.
Chomeya, R. (2010). Quality of psychology test between Likert scale 5 and 6 points. Journal of Social Sciences, 6(3), 399-403.
Cohen, J. (1988). Statistical Power Analysis for the Behavioral Sciences. Lawrence Erlbaum Associates, Inc., Hillsdale.
Dozier, J. B. & Miceli, M. P. (1985). Potential predictors of whistle-blowing: A prosocial behavior perspective. The Academy of Management Review, 10(4), 823-836.
Ebaid, I. E. S. (2023). The courage of whistleblowing of prospective accountants: evidence from Saudi Arabia. Journal of Applied Research in Higher Education, 15(3), 713-730.
Geng, X. (2017). The Effect of a Leader’s Emotional Intelligence on the Subordinate’s Intention to Whistleblow (Doctoral dissertation, College of Business and Economics, West Virginia University).
Gundlach, M. J., Douglas, S. C. & Martinko, M. J. (2003). The Decision to Blow the Whistle: A Social Information Processing Framework. Academy of Management Review, 28(1), 107– 123.
Hair, J. F., Hult, G. T. M., Ringle, C. M. & Sarstedt, M. (2022). A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM). 3rd edition. Thousand Oaks, CA: Sage.
Hajiabbasi, M., Vatanparast, M. R., Banimahd, B. & Azadehdel, M. R. (2022). The Effect of Professional Commitment on Auditors' Ethical Whistleblowing: Moderating Role of Gender and Age. International Journal of Ethics & Society, 4(1), 38-46
Hanif, R. A. & Odiatma, F. (2017). Pengaruh personal cost reporting, status wrong doer, dan tingkat keseriusan kesalahan terhadap whistleblowing intention. Jurnal Akuntansi Keuangan Dan Bisnis, 10(1), 11–20.
Hardi, Wiguna, M. & Mela, N.F. (2020). The Factors Affecting Intention to Internal Whistleblowing: An Idea of Free Cheating Environment. Earth and Environmental Science, 469(2020), 012022.
Hassink, H., De Vries, M. & Bollen, L. (2007). A content analysis of whistleblowing policies of leading European companies. Journal of Business Ethics, 75(1), 25–44.
Helmayunita, N. (2018). The Influence of Personal Cost of Reporting, Organizational Commitment, Fraud Seriousness Level, and Gender On Intentions to Whistle-blowing. Advances in Economics, Business and Management Research, 57, 598-605.
Huang, T. (2001). The relation of training practices and organizational performance in small and medium-sized enterprises. Education + Training, 43(8/9), 437-444.
Ismail, A. M., Raja Mamat, R. M. S. & Hassan, R. (2018). The influence of individual and organizational factors on external auditor whistleblowing practice in government-linked companies (GLC'S). Asia-Pacific Management Accounting Journal (APMAJ), 13(1), 231- 266.
Jones, T. M. (1991). Ethical decision making by individuals in organizations: An issue-contingent model. Academy of Management Review, 16(2), 366-395.
Kanojia, S., Sachdeva, S. & Sharma, J.P. (2020). Retaliatory effect on whistle-blowing intentions: a study of Indian employees. Journal of Financial Crime, 27(4), 1221-1237.
Khan, J., Saeed, I., Zada, M., Ali, A., Contreras-Barraza, N., Salazar-Sepúlveda, G. & Vega- Muñoz, A. (2022). Examining whistleblowing intention: The influence of rationalization on wrongdoing and threat of retaliation. International journal of environmental research and public health, 19(3), 1752.
Kusumayanti, N. W. T., Wirama, D. G., Putri, I. A. D. & Krisnadewi, K. A. (2022). Factors Affecting Whistleblowing Intention (Studies at Universities in Bali). Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 5(2), 11955-11966.
Lasmini, N. N. (2018). Implementasi Theory Planned Behavior Pada Perilaku Whistleblowing Dengan Faktor Demografi Sebagai Variabel Moderasi. Seminar Ilmiah Nasional Teknologi, Sains, dan Sosial Humaniora (SINTESA), 1, 421-430.
Latan, H., Chiappetta Jabbour, C. J. & Lopes de Sousa Jabbour, A. B. (2019). ‘Whistleblowing Triangle’: Framework and Empirical Evidence. Journal of Business Ethics, 160, 189–204.
Lavena, C. F. (2013). Deciding to blow the whistle: How Individual and Organizational Factors Influence the Reporting of wrongdoing in the government (Doctoral dissertation, The State University of New Jersey)
Li, W., Choi, K. W. S. & Ho, S. Y. (2020). Understanding the whistle-blowing intention to report a breach of confidentiality. Communications of the Association for Information Systems, 47(1), 4.
Md. Ariff, A., Hashim, H. A., Taha, R., W. M. & Salleh, N. N. (2019). Insights into Whistleblowing Practices in Malaysian Companies. International Journal of Innovation, Creativity and Change, 7(5), 244-265.
Md. Lazim, C. S. L., Ismail, N. D. B. & Khamar Tazilah, M. D. A. (2022). Determinants of whistleblowing behavior among public sector employees in Malaysia. South East Asia Journal of Contemporary Business, Economics and Law, 26(1).
Miceli, M. P. & Near, J. P. (1992). Blowing the Whistle: The Organisational and Legal Implications for Companies and Employees, Lexington Books, New York, NY.
Moreira, P. (2019). Resilient Institutions. Transparency International. Retrieved March 3, 2023, from https://www.transparency.org/en/news/resilient-institutions
Naufal, M., Sofia, A., Prawira, I. F. A. & Apandi, R. N. N. (2020). Whistleblower dilemma: Individual and situational factors in whistleblowing intention. International Journal of Innovation, Creativity and Change, 11(12), 43-60.
Nawawi, A. & Salin, A.S.A.P. (2018). Whistle-blowing intentions – evidence from Malaysian PLC. International Journal of Law and Management, 60(5), 1111-1125.
Nurhidayat, I. & Kusumasari, B. (2018). Strengthening the effectiveness of whistleblowing system: A study for the implementation of anti-corruption policy in Indonesia. Journal of Financial Crime, 25(1), 140-154.
Okafor, O. N., Adebisi, F. A., Opara, M. & Okafor, C. B. (2020). Deployment of whistleblowing as an accountability mechanism to curb corruption and fraud in a developing democracy. Accounting, Auditing and Accountability Journal, 33(6), 1335-1366.
Otchere, O. A. S., Owusu, G. M. Y. & Bekoe, R. A. (2022). Determinants of whistleblowing intentions of accountants: a middle range theoretical perspective. Journal of Financial Crime, (ahead-of-print).
Pratolo, S., Sadjiman, V. P. & Sofyani, H. (2020). Determinants of whistleblowing intention of employees in universities: Evidence from Indonesia. Riset Akuntansi dan Keuangan Indonesia, 5(1), 92-101.
Previtali, P. & Cerchiello, P. (2022). Organizational determinants of whistleblowing. A study of Italian municipalities. Public Organization Review, 22(4), 903–918.
Puni, A. & Hilton, S. K. (2020). Power distance culture and whistleblowing intentions: the moderating effect of gender. International Journal of Ethics and Systems, 36(2), 217-234.
Rajeevan, S. (2020). Building a bulletproof whistleblowing environment: An accountant’s perspective. Asian Journal of Accounting Research, 5(1), 15-31.
Robbins, S. P. & Judge, T. A. (2013). Organizational Behavior Individuals (15th ed.). Pearson.
Rustiarini, N. W. & Sunarsih, N. M. (2017). Factors Influencing the Whistleblowing Behavior: A Perspective from the Theory of Planned Behavior. Asian Journal of Business and Accounting, 10(2), 187 – 214.
Salleh, K. & Yunus, N. S. (2015). Encouraging factors for whistleblowing in the public sector: Malaysian case evidence. In: International Conference on Accounting Studies (ICAS) 2015, 159-165.
Sankovic, D. (2018). The impact of organizational silence: motives and consequences related to failure to report observed coworkers' wrongdoing (Doctoral dissertation, Northcentral University).
Sarstedt, M., Henseler, J. & Ringle, C. M. (2011). Multigroup analysis in partial least squares (PLS) path modeling: Alternative methods and empirical results. In Measurement and research methods in international marketing (pp. 195-218). Emerald Group Publishing Limited.
Sarstedt, M., Ringle, C. M., Henseler, J. & Hair, J. F. (2014). On the emancipation of PLS-SEM: A commentary on Rigdon (2012). Long range planning, 47(3), 154-160.
Scheetz, A. M. (2016). The effect of psychological contract violations on employee intentions to report fraud (Doctoral dissertation). Retrieved from ProQuest Dissertations & Theses Global. (Order No. 28078846)
Simpson, B., Harrell, A. & Willer, R. (2013). Hidden paths from morality to cooperation: Moral judgments promote trust and trustworthiness. Social Forces, 91(4), 1529-1548.
Smaili, N. (2023). Building an ethical culture by improving conditions for whistleblowing. Journal of Business Strategy, 44(1), 37-43.
Teichmann, F. M. & Falker, M. C. (2021). Whistleblowing Incentives. Journal of Financial Crime, 28(2), 394-405.
Transparency International. (2023). Corruption Perceptions Index 2022. Transparency International. https://images.transparencycdn.org/images/Report_CPI2022_English.pdf
Tyas, E. Y. & Utami. I. (2020). Trust in leadership and incentives: Experimental study of whistleblowing intention. Jurnal Akuntansi dan Auditing Indonesia, 24(1), 43-54.
Yang, L. & Xu, R. (2020). The effects of retaliation on whistleblowing intentions in China's banking industry. Journal of Accounting and Organizational Change, 16(2), 215-235.
Zainol, Z., Zollkefli, A. Q., Nasir, A. N., Zakaria, F. M. & Kamaruzaman, N. Z. (2018). Factors influencing whistleblowing intention among accountants in Malaysia. The European Proceedings of Social and Behavioural Sciences, 44(1), 79-88.
Zarefar, A., Arfan, T. & Zarefar, A. (2020). Evaluation on implementation of the whistleblowing system in state development audit agency. International Business Research, 13(5), 113-113.
Zhang, J., Pany, K. & Reckers, P. M. J. (2013). Under which conditions are whistleblowing ‘best practices’ best? Auditing: A Journal of Practice and Theory, 32(3), 171-181
Published
2023-11-13
How to Cite
Zairi, Z. M., Syukri, A. M., Normah, A. T. S., Aqmar, Z. Z., & Anidah, A. (2023). Understanding Whistleblowing Intention Among Public Sector Employees in the Northern Region of Malaysia: Does Gender Matter?. Information Management and Business Review, 15(4(SI)I), 516-528. https://doi.org/10.22610/imbr.v15i4(SI)I.3628
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Copyright (c) 2023 Zul Muhammad Zairi, Abdullah Muhammad Syukri, Awang Tuah Siti Normah, Zainudin Zatil Aqmar, Aziz Anidah
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