ACCOUNTABILITY THROUGH TRANSPARENCY: AN EXPLORATORY STUDY OF SCHOOL COOPERATIVES IN THE SEGAMAT REGION
DOI:
https://doi.org/10.35631/AIJBES.829097Keywords:
Accountability, Governance, School Cooperatives, TransparencyAbstract
This study explores transparency as the key accountability practice in Malaysian school cooperatives. However, limited research has examined how accountability can be practiced in Malaysian school cooperatives. School cooperatives play strong roles in educating students in financial literacy and democratic management. Hence, the accountability is significant in the success of school cooperatives. This study applied a qualitative approach and exploratory case study design. Data were collected through semi-structured interviews and analysis of cooperative records. Thematic analysis was used to find the patterns of accountability—transparency. The results emphasize the necessity of three key aspects of information transparency in the cooperative: governance transparency, hierarchical transparency, and regulatory transparency. However, there were issues identified, such as limited resources and inconsistent engagement with students, which indicated areas for improvement. The study contributes to the literature on cooperative governance by highlighting the three dimensions of transparency that are governance transparency, hierarchical transparency, and regulatory transparency. These findings equip cooperative managers with strategies for operational sustainability, offer teachers a practical framework to teach financial and ethical leadership, and guide policymakers in establishing standardized governance regulations. Prioritizing transparency ultimately strengthens stakeholder confidence and provides a foundation for future studies on governance in educational cooperatives.
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