Affiliations 

  • 1 Accounting Research Institute, Universiti Teknologi MARA, 40450, Shah Alam, Malaysia. [email protected]
  • 2 Accounting Research Institute, Universiti Teknologi MARA, 40450, Shah Alam, Malaysia
PMID: 34251611 DOI: 10.1007/s12124-021-09626-8

Abstract

The purpose of this paper is to understand the underlying components of integrity and examine its value. The approach is through identifying and expanding on the common values of integrity such as honesty, conscientiousness and principle. There is a need to find a common ground in the sense of giving specific values towards integrity. Current works of literature indicate that there is a gap in assigning the core values of integrity. This information was collected through a semi-structured qualitative interview with 15 experienced participants from a wide range of background and has extensive experience with the fields of integrity. Such samples are from academic experts, government practitioners, representatives of government agencies, and non-governmental organisations. The identified components are then projected and validated through this list of participants. One of the objectives of this study is to understand the components of integrity through the life experience of people who are commonly associated with the areas of "integrity". The common core values of integrity was identified through a process of systematic literature review and summarised in this study. Content analysis of the data identified multiple dimensions and sub-dimensions on integrity. The findings suggest that integrity is more than being honest, conscientious and with principle as other factors are determining factors of being a component of integrity. Values such as responsibility, sincerity, consistency, compliance, conscious, pride, social norms, ruling policies and awareness play a major role in the value of integrity. The paper builds a model of integrity components based on these interpreted values. This paper contributes to the growing interest in the concept of integrity and attempts to streamline the central components of integrity. The studies of integrity are timely contemporary issues which deserve scientific attention. The building of sophisticated models and empirical investigations in their own right are opportunities for society to improve on their understandings of human behaviour. The integrity model provides an opportunity and useful addition for governments, private institutions, and individuals to improve each of their core values towards integrity.

* Title and MeSH Headings from MEDLINE®/PubMed®, a database of the U.S. National Library of Medicine.