Nur Solehah Sham2026-07-272026-07-272026https://studentrepo.iium.edu.my/handle/123456789/34256Integrity among public sector accountants is essential for ensuring accountability, transparency, and the effective management of public resources. Despite the existence of regulatory frameworks and institutional anti-corruption initiatives in Malaysia, integrity-related concerns continue to arise, highlighting the need to better understand the factors that influence ethical conduct among public sector accounting professionals. Using Hunt and Vitell’s (1986) General Theory of Marketing Ethics, this study examines the influence of ethical climate, professional commitment, corporate ethical values, and emotional intelligence on the level of integrity among public sector accountants in Malaysia, particularly those serving in the Accountant General’s Department (AGD). A quantitative research design was employed using an online questionnaire distributed to all public sector accountants, yielding 141 usable responses that were analysed using Partial Least Squares Structural Equation Modelling (PLSSEM). The results indicate that emotional intelligence, caring ethical climate, law-andcode ethical climate, and corporate ethical values are positively and significantly associated with integrity. Professional commitment is also found to have a significant relationship with integrity; however, the relationship is negative, which is contrary to the hypothesised direction. In contrast, the rules, instrumental, and independence ethical climate dimensions are not significantly associated with integrity. This study contributes to the public sector accounting literature by providing empirical evidence on the organisational and personal factors influencing integrity among public sector accountants. The findings offer practical implications for policymakers and professional bodies, particularly in strengthening ethical organisational environments, enhancing ethics-related training, and developing competency-based initiatives aimed at reinforcing integrity and public trust in public financial management.enOpen AccessINTERGRITY;FACTOR;PUBLIC SECTOR ACCOUNTANTAccountants -- Moral and ethical aspectsGovernment accountants -- Professional ethicsEmotional intelligence -- Moral and ethical aspectsAccounting -- Decision makingMaster Theses