“…Poor accountability is attributed to the lack of proper disclosure and transparency (Bakar & Saleh, 2015). Existing accountability literature (Abdali, Hourani, Abuerrub, & Shambour, 2013;Bolton, 2003;Halachmi, 2002;Hoque, 2008;Kloot, 2009;Saliterer & Korac, 2013;Tan, 2014) noted that PMS is an important factor which affects public sector accountability. At the same time, Said, Abidin and Nassir (2014) also argued that mission based management practices are necessary to demonstrate high levels of accountability.…”