Elements of Principled Assertiveness in Principal Steward Leadership Practices for Expenditure Control in Primary Schools

Elemen Ketegasan Prinsip dalam Amalan Kepimpinan Steward Guru Besar bagi Kawalan Perbelanjaan di Sekolah Rendah


  • Mohamad Firdaus Abd Rashid Fikri Fakulti Pengurusan dan Ekonomi, Universiti Pendidikan Sultan Idris, 35900 Tanjung Malim, Perak, Malaysia
  • Mahaliza Mansor Fakulti Pengurusan dan Ekonomi, Universiti Pendidikan Sultan Idris, 35900 Tanjung Malim, Perak, Malaysia
  • Noor Lela Ahmad Fakulti Pengurusan dan Ekonomi, Universiti Pendidikan Sultan Idris, 35900 Tanjung Malim, Perak, Malaysia




principle of assertiveness element, steward leadership practices, expenditure control, financial audit, collective culture, compliance


This study was conducted to explore the principle of assertiveness element for the raising awareness and personal vision components in the steward leadership practices of headmasters in primary schools who have created a collective culture in the expenditure control process until they have successfully obtained excellent audit status. This study uses a fully qualitative research approach. In this study, a total of seven study participants were selected, namely seven headmasters in fully government-aided primary schools who have received excellent financial audit status for the current year. This research uses interview as a main data collection method. Data were analyzed using Nvivo 12 software. The finding shows that practices under the principle of assertiveness element for the raising awareness component are promoting the importance of ethics and using communication tools, while the practices that appear for the personal vision component are defending ethics and promoting integrity. This practice in the headmaster's leadership is carried out in their organization to ensure that the expenditure control related to accounting, payment management and payment under Arahan Perbendaharaan 59 can be carried out effectively and public funds can be spent for the benefit of the students. Researcher suggests that a steward leadership module in the aspect of expenditure control can be built and widely disseminated in the educational ecosystem as an effort to become a guideline for the quality leadership of headmasters so that it can have an impact on good financial governance in primary schools’ organizations.


Download data is not yet available.


Abdullahi, N.J.K. (2019). Good governance issues in education system and management of secondary schools in Kwara State, Nigeria. eJournal of Education Policy. https://in.nau.edu/ejournal/

Abu-Naser, S.S., Shobaki, M.J.A., & Ammar, T.M. (2017). Impact of communication and information on the internal control environment in Palestinian universities. International Journal of Hybrid Information Technology, 10(11), 41-60. https://doi.org/10.14257/ijhit.2017.10.11.05

Alemu, G. (2019). assessment of practice and problem of financial management in education: a case of Haramaya Primary School of Haramaya Town, East Hararghe Zone, Oromia Regional States. [Tesis master, Lead Star University].

Ali, K.H.A. (2018). The role of internal auditing and internal control system on the financial performance quality in banking sector. OPCION, 34(86), 3045-3056

Anuar Nawawi & Ahmad Saiful Azlin Puteh Salin (2019). The effectiveness of public school fund distribution – a study of poor student trust fund. Pertanika Journal of Social Science and Humanities, 27(2), 877 - 897

April, K., Kukard, J., & Peters, K. (2013). Steward Leadership: A Maturational Perspective.UCT Press

Azizan Zamhari (2017). Pelaksanaan proses pengauditan kualiti dan tahap keakuran berdasarkan sembilan domain: satu kajian kes di Jabatan Pendidikan Negeri Selangor. Jurnal Kepimpinan Pendidikan, 4(2), 74-107

Barrett, M.N., & Lynch, J. (2020). Social media, ethics and the privacy paradox. IntechOpen. https://doi.org/doi:10.5772/intechopen.90906

Chiarini & Vaagnoni (2017). TQM implementation for the healthcare sector: The relevance of leadership and possible causes of lack of leadership. Journal of Leadership in Health Services, 30 (3), 210-216

COSO (2013). Internal Control — Integrated Framework Principles. 1st ed. [ebook] Committee of Sponsoring Organizations of the Treadway Commission. https://www.coso.org/Shared%20Documents/Framework-Executive-Summary.pdf

Creswell, J. W. (2013). Qualitative inquiry & research design: choosing among five approaches (3rd ed.). SAGE Publications

Donaldson, L. and Davis, J. H. (1989). CEO governance and shareholder returns: agency theory or stewardship theory, working paper, University of New South Wales, New South Wales.

Haar, Roche & Brougham (2019) Indigenous insights into ethical leadership: a study of Māori leaders. Journal of Business Ethics. 120, 621-640

Henk, O. (2020). Internal control through the lens of institutional work: a systematic literature review. Journal of Management Control, 31(3), 239-273. http://doi.org/10.1007/s00187-020-00301-4

Jabatan Audit Negara (2018). Pengauditan. Dimuat turun pada 4 April 2021 di https://www.audit.gov.my.

Katsande, F. (2021). Developing transforming steward leadership scientifically validated measurement instrument. [Tesis PhD, Regent University].

Keay, A. (2017) Stewardship theory:is board accountability necessary? International Journal of Law and Management, 59(6), 1292-1314

Kementerian Pendidikan Malaysia. (2013). Pelan Pembangunan Pendidikan Malaysia 2013 – 2025 (pendidikan prasekolah hingga lepas menengah). KPM

Kementerian Pendidikan Malaysia (2019). Laporan Audit Sekolah Disatukan Tahun 2019. KPM

Kementerian Pendidikan Malaysia (2021). Pekeliling Kewangan Bil 1/2021. KPM

Kulshreshtha, K. & Sharma, G. (2021). Understanding e-leadership: please mind the gap. Technological Forecasting and Social Change. 168. https://doi.org/10.1016/j.techfore.2021.120750

Masanja, N.M. (2018). The impact of internal control challenges on organizational financial performance for selected local government authorities in Arumeru District, Arusha Tanzania. International Journal of Research and Innovation in Social Science (IJRISS), 2(11), 206-211

Mahmudul Alam, Jamaliah Said & Azizal Abd Aziz (2019). Role of integrity system, internal control system and leadership practices on the accountability practices in the public sectors of Malaysia. Social Responsibility Journal, 15(7), 955-976

Mascarenhas, O. (2019). Corporate ethics for turbulent markets: executive response to market challenges. Xavier Institute of Management India

Merriam, S. B. (2009). Qualitative research and case study applications in Education: Revised and Expanded from case study research in education. San Francisco: Jossey-Bass

Mhlauli, N. (2022). Promoting ethics in the South African public sector: one block of a puzzle towards curbing corruption. IntechOpen. https://doi.org/10.5772/intechopen.108425

Miles, M.B., Huberman, A.M., & Saldana, J. (2014). Qualitative data analysis: a methods Sourcebook (3rd ed.). SAGE Publications

Mojgan, Z., & Hassan, D. (2020). What drives leader integrity. International Journal of Business Governance and Ethics. 14(1), 1-33

Nie, J. (2017) When Internal Control Meets Internal Audit: Conflict or Combine? Open Journal of Accounting, 6, 43-51.

Nopal Supriaddin (2022). The effect of internal control system and good governance on employee performance: moderated by leadership style. International Journal of Management and Education in Human Development, 2(2), 527-535

Omwono, G., & Nduruchi, G. (2019). Influence of internal control systems on financial reporting of Public Secondary Schools in West. International Journal of Engineering and Management Sciences, 1(4), 135-142

Patton, M.Q. (2015). Qualitative research and evaluation methods: integrating theory and practice (4th ed.). SAGE Publications.

Peng, H., Wei, F. (2020). How and when does leader behavioral integrity influence employee voice? the roles of team independence climate and corporate ethical values. Journal of Business Ethics,166, 505–521.

Schillemans, T., & Bjurstrøm, K.H. (2020) Trust and verification: balancing agency and stewardship theory in the governance of agencies. International Public Management Journal, 23(5), 650-676.

Siti Noorzainah Sahat (2017). The effect of internal control and organizational culture on the performance of public schools in Malaysia. [Tesis PhD, UiTM]. UiTM Institutional Repository Stake, R.E. (2010). Qualitative research: Studying how things work. The Guilford Press.

Syed Ismail Syed Mohamad & Noraini Ibrahim (2017). Accountability and integrity in managing school finance: a study in secondary schools under responsibility center status in one of Malaysian Districts. Saudi Journal of Business and Management Studies, 278-285. http://doi.org/10.21276/sjbms.2017.2.3.21

Syuhaidah Abdul Rahman, Norhayati Hussin, Jannatul Iza Ahmad Kamal, Norsaniah Md Noh, Siti Nurul Maryam Abdullah, Zahari Mohd Amin (2020). The challenges in implementation of ethics in organization. International Journal of Academic Research in Business and Social Sciences. 10(11), 1187-1194

Wilson, K.R. (2016). Steward leadership in the nonprofit organization. InterVarsity Press Yin, R.K. (2008). Case study research: Design and methods (5th ed.). SAGE Publications.




How to Cite

Abd Rashid Fikri, M. F., Mansor, M., & Ahmad, N. L. (2023). Elements of Principled Assertiveness in Principal Steward Leadership Practices for Expenditure Control in Primary Schools : Elemen Ketegasan Prinsip dalam Amalan Kepimpinan Steward Guru Besar bagi Kawalan Perbelanjaan di Sekolah Rendah. Jurnal Pendidikan Bitara UPSI, 16, 14–23. https://doi.org/10.37134/bitara.vol16.sp2.2.2023