Organizational Governance Research Articles

In-Depth Analysis of Investment Companies: Industry Dynamics, Management Mechanisms and Strategic Adjustments

As the global economy continues to evolve, investment firms are facing unprecedented challenges in adapting to market volatility, optimizing asset allocation, and responding to policy guidance. The purpose of this paper is to explore how investment companies can respond to industry dynamics through strategic adjustment and strengthen management and analytical methods. Through an in-depth analysis of the investment case of Wal-Mart Investment Bank, the core functions of state-owned capital investment companies in serving the national strategy, optimizing the layout of state-owned capital and enhancing industrial competitiveness are discussed. Through an in-depth analysis of the organizational structure, governance structure and business choices of state-owned capital investment companies, this paper also proposes the risks and challenges that investment companies will face in the new era, as well as how to make decisions and control mechanisms. Finally, this paper aims to make effective suggestions and solutions for how to adjust the investment strategies of various multinational companies in the future development.

Splitting the rent: a strategy for managers to address instability in network organization governance

PurposeThis study aims to develop an analytical model for generating relational rent within network organizations and to establish a comprehensive framework for the allocation of such rent.Design/methodology/approachThe design stage involves the formulation of integrated computer-aided manufacturing definition (IDEF0) methodologies. The construction stage comprises the detailed elaboration of three distinct stages for rent allocation methods.FindingsThe “relational rent” perspective has illustrated that firms create value and distribute rent within network organizations by identifying partners with complementary resources, establishing high levels of robust informal trust, sharing knowledge and making customized investments tailored to their partners’ needs.Practical implicationsThis innovative approach, for the first time, sheds light on the path for managers to secure the stability of network organizations by implementing multiple iterations of benefit distribution. However, it remains an area lacking standardized guidelines for decision-makers. Essentially, our paper pioneers the endeavor, marking the inaugural step toward ensuring network organization stability through profit distribution decisions. Additionally, it constitutes the initial attempt to bridge the gap between qualitative analysis and a quantitative profit distribution framework.Originality/valueThis rent allocation method unequivocally highlights the importance of efficient allocation within network organizations, emphasizing the streamlining of the allocation process and thus substantiating the rationality of the proposed method.

Assessing Health Worker Opinions on Hybrid Professionalism in Clinical Directorates: Including Clinicians in Management

Background: The introduction of managerial reforms in healthcare has disrupted traditional professional values, including autonomy and patient-centered care. A model of "hybrid" professionalism, where healthcare workers assume managerial roles, has been proposed to bridge the gap between clinical practice and management. This model aims to enhance collaboration, efficiency, and clinical governance while reducing tensions between distinct professional values. Despite its potential benefits, the implementation of hybrid professionalism in healthcare settings has been met with challenges. This study explores healthcare workers' perceptions of hybrid professionalism within clinical directorates (CDs), focusing on the attitudes of those in managerial roles. Methods: This study was conducted within a large urban healthcare system with approximately 8,000 healthcare professionals. A 65-item questionnaire, including Likert-scale and open-ended questions, was distributed to healthcare workers in managerial roles, including unit managers and department heads. The survey focused on leadership roles, interprofessional collaboration, decision-making, and the impact of managerial responsibilities on clinical practice. A total of 123 healthcare professionals participated in the study, with responses analyzed using both quantitative and qualitative methods. Results: Quantitative results revealed that 65% of unit managers and 60% of supervisors agreed on the effectiveness of hybrid roles in leadership, with 70% of both groups emphasizing the importance of teamwork between clinical and managerial staff. However, some uncertainty was expressed regarding the long-term sustainability of hybrid roles, particularly in balancing clinical and managerial tasks. The qualitative analysis identified key themes such as the challenges of balancing clinical expertise with managerial responsibilities, the importance of collaboration, and the benefits and complexities of hybrid roles. Conclusion: Hybrid professionalism in healthcare, particularly within clinical directorates, is seen as beneficial for organizational governance and collaboration. However, there are concerns about the sustainability and workload associated with hybrid roles. The findings suggest that hybrid managers need strong leadership skills and that team-based approaches, particularly with the support of nursing managers, are essential for the successful integration of clinical and managerial responsibilities. Future studies should explore the impact of hybrid roles in other healthcare contexts and organizational structures.

The Role of Accountability in Social Organizations: a Systematic Literature Review

Objective: identify and analyze how accountability has been implemented in Social Organizations and how it has been approached in international literature. Theoretical Framework: This research conceptualizes accountability as a multidimensional construct integrating governance, transparency, and management practices, supported by the Accountability Adoption Framework and theories linking organizational sustainability with stakeholder trust. Method: we chose to develop a systematic literature review of international publications from the Scopus and Web of Science databases. Then, adopting the PRISMA protocol, we obtained 58 articles, which were evaluated using Mendeley, VOSviewer, and NVIVO software, enabling qualitative and quantitative analyses. Results and Discussion: The study reveals how Accountability is essential in its adoption process in Social Organizations; Most of the papers originated from the UK, as the case study the most adopted among the methods; The evolutionary process of accountability in Social Organizations can influence the management process; and that Organizational planning conditions the continuity of Social Organizations. Research Implications: This study highlights accountability as key to enhancing governance, transparency, and stakeholder trust in social organizations. The proposed Accountability Adoption Framework offers practical guidance for implementation. Originality: This research contributes uniquely by framing accountability as a multidimensional construct and proposing Accountability, which provides practical stages for implementation.

A Simplified Integrative Approach to Assessing Productive Sustainability and Livelihoods in the “Amazonian Chakra” in Ecuador

This study integrates the Sustainable Livelihoods Framework (SLF) and the Sustainability Assessment of Food and Agriculture Systems (SAFA) to evaluate the sustainability and livelihood dynamics of the Amazonian Chakra system, recently designated as a Globally Important Agricultural Heritage System (GIAHS) by the FAO. Using data from 330 producers across three associations (Kallari, Wiñak, and Tsatsayaku) in the Ecuadorian Amazon, the study employed discriminant analysis to assess governance, environmental integrity, economic resilience, social well-being, and livelihood capitals. Results revealed significant disparities across associations in key sustainability dimensions. Kallari and Wiñak demonstrated stronger governance, environmental integrity and economic resilience, linked to mature organizational structures and effective governance mechanisms. In contrast, Tsatsayaku excelled in demographic diversity and larger landholdings but lagged in governance and environmental practices. Extreme poverty affected 82% of households, with Tsatsayaku having the lowest rate (69%) compared to Wiñak (89%) and Kallari (87%). Chakra income contributed significantly to livelihoods, accounting for 44% of total income in Kallari, 37% in Wiñak, but only 16% in Tsatsayaku, whose producers relied more on off-farm activities and livestock. The integration of SLF and SAFA methodologies offered a nuanced understanding of sustainability, highlighting the importance of governance, financial strategies, and environmental conservation in promoting resilience. Policies should prioritize participatory governance, market transparency, and credit access to address disparities and strengthen sustainability. These findings underscore the critical role of the Amazonian Chakra as a sustainable agroforestry system, providing economic and cultural benefits, while emphasizing the need for tailored interventions to enhance the sustainability of Amazonian producer associations.

A STUDY ON THE EFFECT OF SITUATIONAL LEADERSHIP ON JOB SATISFACTION AMONG HEALTHCARE EMPLOYEES

Given the pandemic and the emergence of a new normal, healthcare has become a top priority. Consequently, it is crucial to examine both the individuals and the organizational governance of healthcare entities to ensure their sustainability. This study investigates the influence of situational leadership on job satisfaction in the healthcare sector, specifically within a medical center in Lanao del Sur province. The research employs a quantitative design, utilizing a structured questionnaire to gather data from a sample of 110 respondents selected through quota sampling among the hospital’s permanent employees. This sample includes participants from key divisions such as Medical Services, Nursing, Finance, and Administrative Services, ensuring diverse representation. The findings reveal a moderately positive correlation between situational leadership practices and job satisfaction, suggesting that adaptable leadership styles significantly contribute to enhancing job satisfaction among healthcare staff. These results underscore the importance of effective leadership in fostering a supportive work environment, providing valuable insights for organizations aiming to improve employee well-being and performance.

The effects of corporate social responsibility on organizational performance in the construction industry: the mediating role of organizational innovation and organizational governance

The effects of corporate social responsibility on organizational performance in the construction industry: the mediating role of organizational innovation and organizational governance

Governance of ESG implementations: governance dimensions and their structural implementation

PurposeThis study identifies the various governance dimensions for environmental, social and governance (ESG) implementations, including reporting. Subsequently, it investigates the governance structures in place to steer these dimensions in project-based and project-oriented organizations.Design/methodology/approachA systematic literature review identifies 11 organizational governance dimensions for ESG implementations, followed by a conceptual mapping of these dimensions to the most likely governance structures being set up for their implementation (i.e. single-level, multi-level and polycentric governance).FindingsEleven governance dimensions are identified and categorized under (1) organizational settings, (2) ESG strategy and (3) implementation. The conceptual mapping of these dimensions against the governance structures for their implementation identifies an inverse relationship between the governance level in the organizational hierarchy and the complexity of governance structures needed for steering these dimensions. The paper suggests a variety of context-dependent governance structures and contributes to the governance literature on the interface between projects and their parent organizations.Research limitations/implicationsAcademics benefit from an organization-wide model and the first taxonomy on the relevant governance dimensions for ESG implementation and reporting projects, thus a first approach to theorizing the governance of ESG implementations.Practical implicationsThe results are of value for practitioners by allowing them to understand the diversity of dimensions and the structural implementation of ESG and its reporting.Social implicationsOne of the first studies to address governance of ESG implementation and reporting across intra-organizational boundaries between the permanent and the project-based parts of the organization. This provides for organization-wide improvements in the governance toward the UN Sustainability Goals.Originality/valueThe paper investigates the under-researched link of governance implementations from the corporate level to individual projects in the context of ESG implementations, including reporting.

Fostering Ethical Business Practices: A Bibliometric Review of the Linkages of Organizational Culture, Environment, and Business Ethics

Abstract Business ethics is becoming an important concern in the era of increasing sustainability issues, and a strong organizational culture can be the foundation for implementing business ethics. This research analyzes publication trends related to organizational culture, environment, and business ethics, as well as how to build an ethical business environment. The study used bibliometric analysis with Scopus data sources with 134 documents from 1994-2024 with the keywords "organizational culture”, “organizational environment”, and “business ethics", VOSViewer and NVIVO software were utilized to analyze data. It was discovered that ethical and integrity leadership, a strong organizational culture, and ethical communication are key pillars in creating an ethical and sustainable business environment. This research highlights the importance of integrating ethical values in organizational policies and governance, as well as the active role of leaders in upholding ethical standards. Open and honest communication and a sustainable CSR program reinforce organizational ethical practices. These findings highlight the importance of strengthening ethics policies, implementing regular ethics training, and building an organizational culture that supports ethical values to improve long-term performance. The research also offers theoretical insights into the strategic role of leadership and culture in sustainable business ethics.

The Role of Whistleblowing in Unmasking the Phenomenon of Deepfake Fraud

Deepfake fraud is a form of threat that leverages Artificial Intelligence (AI) technology to gain financial or non-financial benefits by deceiving others. The protection mechanisms against deepfake fraud have yet to be regulated under clear legal frameworks. This study explores the role of whistleblowing as a method to reveal indications of deepfake fraud in organizational governance, given the limited coverage in prior literature. Utilizing a scoping review approach, the study examines data sources from Google Scholar and Scopus databases over a 10-year period (2014-2024). The research findings indicate that whistleblowing plays a role in addressing early-stage issues, raising individual awareness, shaping regulations related to deepfake fraud, protecting organizational integrity, and maintaining public trust. Reporting instances of deepfake fraud promptly helps organizations and individuals safeguard vital assets or data security.

Opening the black box between performance gaps and business model innovation: the effect of network strategy

ABSTRACT The performance gap, identified as a negative organisational challenge, has significantly attracted the attention of scholars in strategic management. The study examines the relationship mechanism between performance gap, network strategy, and business model innovation. The regression analysis reveals that performance gaps promote enterprises to engage in both network broadening and deepening, with a more pronounced preference for the latter. Moreover, network deepening’s positive impact on business model innovation is found to be greater than that of network broadening. Both network strategies serve as mediators in the relationship between performance gaps and business model innovation, albeit with network deepening playing a more substantial role. Additionally, fsQCA demonstrates that the interaction between performance gaps and network strategies can lead to four distinct configurations for enterprises to achieve high-level business model innovation. The study improves the problem-searching logic, and effectively expands on the scope of inquiry into organisational network governance and innovation strategies to address performance gaps.

Managing organizational carbon neutrality: A systematic review

AbstractThis article aims to analyze the challenges that arise for organizations when they make carbon neutrality commitments, the practices involved in implementing those commitments, and the impacts they have, based on a systematic review of empirical studies focused on the managerial and organizational implications of carbon neutrality initiatives. Through rigorous analysis of relevant research, this study maps the literature, highlighting, among other things, that research on the subject has mushroomed and is widely dispersed in terms of both geographical and disciplinary provenance; that the process of achieving organizational carbon neutrality has been undertheorized; and that there is a lack substantial critical examinations of carbon neutrality actions despite the greenwashing trends that have been observed in organizations' climate commitments. The results of the selected studies show the numerous challenges of managing carbon neutrality, mainly due to organizational obstacles and governance issues related to the lack of expertise, leadership, and reliable data to track climate performance rigorously as well as persistent uncertainties surrounding regulations and public policies in this area. Despite these difficulties, the conclusions of most studies remain optimistic about the positive financial, reputational, and institutional impacts of organizational carbon neutrality. The best practices identified in the literature revolve around actions related to leadership commitments, strategic planning, and innovation. This study provides an in‐depth understanding of the implications of carbon neutrality for managers and proposes avenues of improvement for future initiatives in this area. It also discusses contributions to the literature, significant research gaps, and resulting avenues for future research.

Governance, Performance, and Compensation in Nonprofit Organizations: A Review of Recent Empirical Nonprofit Research

ABSTRACT In recent years, nonprofit empirical research has experienced substantial growth, warranting a comprehensive overview of the most recent empirical research on governance, performance, and compensation of nonprofit organizations. This paper provides a detailed review of recent representative empirical studies within each accounting topic, organized chronologically by major accounting areas. By offering a comprehensive and organized overview, we intend to fill a gap in the existing literature and provide valuable insights for scholars and professionals seeking to understand the dynamics of these major accounting topics in the nonprofit sector. Additionally, Appendix A includes an annotated bibliography of empirical research on nonprofit accounting published since 2016, encompassing both references and major findings. This study serves as a crucial resource for researchers, as well as for board members and professionals, interested in staying abreast of recent developments in these major nonprofit sector accounting topics. JEL Classifications: M41; M42; M48; M49.

Youth engagement in global conservation governance.

Youth are increasingly recognized for their important role in shaping environmental decisions surrounding conservation. Regrettably, youth who are crucial decision-makers are often excluded from environmental governance spaces due to structural barriers, both economic and political. As highlighted by recent environmental justice literature, this marginalization hinders their active participation in the decision-making process. The recent publication of the International Union for Conservation of Nature (IUCN) Youth Strategy 2022-2030 has brought prominent environmental organizations into the debate. The IUCN World Conservation Congress (WCC) presents a useful example from which to understand how youth access and participate in decision-making at the highest level of governance in a prominent global conservation organization. We used event ethnography and participant observation methods to study the WCC Forum in Marseille, France (2021). We sought to examine the geopolitical intricacies of power and the underlying inequalities at the root of youth engagement, or lack thereof. We considered the IUCN's engagement with youth, outlining the process from previous resolutions and recommendations to the publication of the IUCN Youth Strategy in 2022. The results from the youth narratives we compiled showed that youth are not a monolith, that tokenism should be challenged, and that youth have agency but require support. We argue that when youth are mobilized in metalevel decision-making spaces, their engagement is stratified and unequal. We situated youth engagement in decision-making through the perspective of environmental organizations as a contribution to environmental governance and youth literature.

APIP's Role in SPIP to Support Defense Force Development

Law No. 1 of 2004 mandates accountable and transparent management of state finances in Indonesia. To ensure compliance, efficiency, and good governance, the effective implementation of APIP (Aparat Pengawasan Intern Pemerintah or Internal Government Auditors) is crucial. Enhancing the role of APIP is necessary to address the low quality of state financial management, ensure accountability, and support bureaucratic reform for transparent and efficient governance. Purpose: This study aims to analyze the role of APIP within the SPIP (Sistem Pengendalian Intern Pemerintah or Government Internal Control System) framework to support the development of Indonesia's defense forces. The research employs a qualitative descriptive method to explore the role and impact of APIP in state financial management and defense force development. Results: The study reveals a significant improvement in the capabilities of APIP over recent years. In 2015, 85.23% of APIP units were only at capability level 1, which indicates basic operations without full adherence to professional standards. By 2022, 54.74% of APIP units had reached capability levels above 3, indicating compliance with professional standards, enhanced risk management, and improved organizational governance. This increase in capability supports more robust oversight, particularly in the Ministry of Defense and the Indonesian Armed Forces, where APIP plays a vital role in overseeing budget management, the modernization of defense equipment, and the improvement of human resources. Conclusion: While the improvement in APIP capabilities enhances effectiveness, the assessment of efficiency in state financial management remains underemphasized. Addressing this gap is essential for the country's financial reforms aimed at improving public services and ensuring fiscal sustainability. APIP not only maintains integrity, transparency, and accountability but also supports the development of defense forces through comprehensive financial, management, and social audits. The focus on both efficiency and effectiveness is critical to strengthening the relevance of these findings in achieving sustainable governance and defense objectives.

Optimising the Nursing Scope of Practice in a Homeless Health Service: A Qualitative Descriptive Study.

To explore specialist homeless health professionals' perceptions of gaps in homeless health care and understand whether these might be addressed through existing nursing scopes of practice. Qualitative descriptive study. Semi-structured interviews and focus groups with a purposive sample of 22 staff in nursing (11) and non-nursing (11) roles, engaged with a Homeless Health Service. Data were collected via videoconferencing and recordings transcribed verbatim. An exploratory framework guided deductive and inductive thematic analysis. Service gap themes included the need for integration with mainstream health services, more specialised health professionals, and adaptations to the existing models of care. Addressing these gaps involved enhancements to the broad scope of nursing practice, workforce development by establishing homeless health as a nursing specialty and optimising organisational governance to minimise risk. The most pressing homeless health service delivery gap was lack of health service integration, and it was unclear how this could be resolved through nursing scopes of practice. Other service gaps could be addressed through skilling nurses to practice preventative health care, as well as crisis management. Enhancing nurses' capability in physical and mental health assessment skills including alcohol and other drugs and procedural skills would support wraparound care for people experiencing homelessness. We conclude that a homeless health nursing specialty could be established that formalises the scope of practice of nurses in this field to ensure future post-graduate training aligns with service gaps. This study identifies opportunities to optimise nursing scopes of practice to address Homeless Health Service gaps through reviewing models of care and nursing practice. For example, enhancing nurses' capability to provide preventative and wraparound care. This research may inform a development pathway to enhance education and training for nurses working with vulnerable populations. COREQ 32-item checklist. No patient or public contribution.

Supporting Digital Administration and Finance Competencies for BESIK's Wiralodra University Management in 2024: Towards Transparency and Efficiency in Student Organizations

This training focuses on applying digital technology in student organizations' administrative and financial management, aiming to enhance efficiency, transparency, and collaboration within organizational management. The critical concepts explored include digitalization, particularly the utilization of Google Drive and Google Sheets, and their impact on the quality of organizational governance. The study employs a focused discussion method, engaging 20 administrators from UKM BESIK's at Wiralodra University for the 2024-2025 academic year during a training session held on October 16, 2024. The results indicate that digitalization enhances the effectiveness of financial and document management and strengthens coordination and accountability. These findings hold significant implications for other student organizations seeking to develop a technology-based management system that fosters a more transparent and professional organizational culture

Political governance and firm performance in China: Evidence from a quasi-natural experiment

The involvement of the Communist Party of China in corporate decision-making has formed a corporate governance model with “Chinese characteristics” that diverges from commonly studied governance models. This paper aims to provide direct insight into China’s corporate governance model by examining how the involvement of Party organizations in corporate governance influences the performance of private firms. To address endogeneity concerns, we use a quasi-natural experiment (i.e., sudden deaths of board directors) that leads to an exogenous change in the proportion of Party directors. Using difference-in-differences estimation, we find that an increase in the proportion of Party directors (i.e., stronger political governance) improves private firms’ performance. This finding is robust to various tests. Moreover, the channel analysis suggests that the Party organization performs advisory and supervisory functions in corporate governance. Last, we present evidence that the excessive involvement of the Party organization in corporate governance also imposes political costs on private firms.

Role of Marma Buddhist Women in Community Leadership and Cultural Preservation

Background: The Marma buddhist community, an indigenous group residing in Bangladesh's Chittagong Hill Tracts (CHT), faces significant socio-cultural challenges. Marma women play pivotal roles in community leadership and cultural preservation, but limited research explores their contributions and the barriers they face. Objective: To explore the roles of Marma women in community leadership and cultural preservation, analyzing challenges and contributions statistically. Method: This cross-sectional study was conducted in the CHT's Bandarban, Khagrachari, and Rangamati districts from January 2020 to December 2022. A purposive sample of 318 Marma women aged 18 and above was selected. Data were collected through structured questionnaires and focus group discussions (FGDs). Quantitative data were analyzed using descriptive statistics, chi-square tests, and logistic regression. In contrast, qualitative data were thematically analyzed to explore leadership roles, cultural preservation, and challenges faced by Marma women. Results: The study revealed that 64% of the respondents held leadership positions in local governance or community organizations, with a statistically significant relationship between education level and leadership roles (p < 0.01). Participation in cultural preservation activities, such as traditional festivals and rituals, was reported by 78% of women, with a significant correlation between age and cultural involvement (p = 0.02). Moreover, 53% of the participants were involved in educational initiatives to transmit Marma language and culture to younger generations, with a p-value of 0.03, indicating a significant relationship between involvement in education and leadership roles. Challenges such as gender inequality and limited access to resources were reported by 45% of respondents, with the issue of resource accessibility significantly associated with leadership participation (p < 0.05). Conclusions: Marma women are integral to community leadership and cultural preservation in the CHT. Their contributions are vital for sustaining the cultural identity of the Marma people, but they face significant challenges that hinder their full participation. Addressing gender inequities and improving resource accessibility is critical to empowering Marma women in their leadership and cultural preservation efforts.

How Effective Leadership Mediates the Influence of Organizational Culture, Governance, and Integrity on Employee Performance

How Effective Leadership Mediates the Influence of Organizational Culture, Governance, and Integrity on Employee Performance