Table 2

Variable measures

Study variableItemResearch construct
AccountabilityACC 1Reports regularly on the department's performance to the top management
ACC 10Places high emphasis on giving prompt  assistance to resolve customer inquires or complaints
Corporate integrity systemsCIS 1Considers integrity conduct  as  a requirement for departmental  and individual performance
CIS 10Promotes transparency in connection with  all of its  activities
Internal control systemsICS 1Reviews the policies  and procedures to ensure that  appropriate intern al controls have been established
ICS 3Updates information relating to rules  and regulations for decision-making
ICS 7Ensures every rule  and regulations in the department is complied  with and  accounted
ICS 9Engages with the internal  auditor to review the operation of the department
Leadership qualitiesLQ 1Follows through on decisions made  and ensures  action is taken  and reported
LQ 13Provides motivation  and direction to employees

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