Performance measures use, government regulation, risk management and accountability

The government’s role to improve the quality of public service delivery is perceived as a critical factor and a major electoral issue in most countries. In Malaysia for example, the Government Transformation Plan 2010 was developed in response to the Prime Ministe’s call for greater accountability of the government and to accelerate the delivery of substantial results to the public. In the attempt to promote public sector accountability, good governance mechanism such as the institutionalization of risk management systems can be considered by looking into the aspect of its congruence to organizational environment (Chenhall, 2003, Gerdin & Greve, 2004, 2008, Mikes & Kaplan, 2014).