Governance Institutions Research Articles

Invisible Threads: Emerging Water Governance in the Multi‐Actor Dynamics of the Mira‐Mataje Transboundary River Basin

ABSTRACTIn recent years, scholarly interest has surged in exploring the emergence of new governance regimes that redefine the self‐governing capacities of local communities in water management, navigating security challenges to ensure compliance to central government water laws and regulations. Embracing polycentric governance across various levels of political interaction provides insights into the factors driving the establishment of these regimes, particularly in regions with limited state presence, and where the threat of climate impact has become visible by climate extreme events as drought. This approach emphasizes the importance of decentralized, collaborative systems for effectively and sustainably managing water resources. Such systems promote equitable water use, regional stability, and resilience to drought through innovative, community‐driven solutions aimed at addressing water scarcity challenges. While the former, polycentric governance, involves multiple centers of authority making decisions collaboratively, the latter, decentralized governance, refers to communities independently managing their affairs. To understand evidence related to these dynamics, we focus on actors' interactions around the downstream area of the transboundary Mira River Basin, between Ecuador and Colombia. Employing mixed method approaches such as qualitative interviews, policy analysis, and participatory observation provides comprehensive insights into the complex interactions shaping transboundary water governance and community responses. These methods facilitate a thorough understanding of how institutional arrangements and governance structures evolve and adapt in diverse sociopolitical contexts, offering valuable lessons for sustainable water management strategies on (local) scale or on (cross‐border) collaboration. This is particularly crucial in addressing the challenges posed by drought scenarios, ensuring resilience and adaptability in water governance worldwide.

Coordinated U.S. Foreign Assistance and Effective Counterterrorism in Africa

The international community can better partner with African countries and more effectively counter and prevent terrorism in Africa by implementing two changes to U.S. strategy. First, by crafting strategies that counter the kinetic and non-kinetic operations of al Qaeda and ISIS affiliated groups that allow for their territorial expansion and control. Second, by better coordinating U.S. foreign aid/development with security assistance and security cooperation efforts and conducting them with the partner country in a way that supports partner civilian and military institutions. At current, U.S. security assistance efforts better connect to and strengthen the military/security apparatus than U.S. development assistance efforts do - this is due to risk averse bureaucracy that ultimately erodes democratic structures and processes rather than strengthening them. Additionally, U.S. tendencies to work directly with civil society organizations may not strengthen civil society pathways to ministries or the relevant offices at the district or national levels. U.S. and other international partners should work through and support a hub where local civil society and local level authorities can engage with and work with the district and national level governments. This strategy will strengthen good governance and democratic institutions. Additionally, terrorism prevention and counterterrorism strategies that directly address and are formed in response to both active kinetic and non-kinetic operations of (al Qaeda and ISIS-affiliated) terrorist groups will better protect civilians as well as implementors of development and security assistance.

FORMATION AND DEVELOPMENT OF MECHANISMS OF INTERACTION BETWEEN PUBLIC GOVERNMENT BODIES AND MASS MEDIA IN UKRAINE

The article analyses the processes of formation and development of the mechanisms of public management of the interaction between the government and the media in modern Ukraine in peacetime and wartime, and on this basis, a number of promising ways of improving the state information policy in Ukraine are determined. A detailed analysis of the formation of world approaches to the meaningful essence and forms of interaction between institutions of public governance and the mass media was carried out. The processes of formation and development of state information policy in independent Ukraine are characterized, and several models of interaction between state authorities and mass media are highlighted. The peculiarities of the interaction between the authorities and the media in wartime conditions and the conduct of an information war against Ukraine by the aggressor country are determined. The main problems and prospects for improving the mechanisms of interaction between the authorities and the media in the context of ensuring information security and information sovereignty in Ukraine are outlined. It was concluded that effective interaction between the authorities and the media plays a key role in the consolidation of the Ukrainian people, ensuring information security and transparency of the authorities' activities. Only the government's willingness to partner with the media and define common goals can ensure an effective information and communication policy, contribute to social progress and European integration of Ukraine. Therefore, the main task of state policy in the media sphere should be the support of democratic principles, the definition of clear criteria for the interaction between the authorities and the media, as well as the implementation of public control mechanisms for the transparency of decision-making.

A new electoral bottom-up model of institutional governance

The sustainable governance of Global Risky Commons (GRC)—global commons in the presence of a sizable risk of overall failure—is ubiquitous and requires a global solution. A prominent example is the mitigation of the adverse effects of global warming. In this context, the Collective Risk Dilemma (CRD) provides a convenient baseline model which captures many important features associated with GRC type problems by formulating them as problems of cooperation. Here we make use of the CRD to develop, for the first time, a bottom-up institutional governance framework of GRC. We find that the endogenous creation of local institutions that require a minimum consensus amongst group members—who, in turn, decide the nature of the institution (reward/punishment) via an electoral process—leads to higher overall cooperation than previously proposed designs, especially at low risk, proving that carrots and sticks implemented through local voting processes are more powerful than other designs. The stochastic evolutionary game theoretical model framework developed here further allows us to directly compare our results with those stemming from previous models of institutional governance. The model and the methods employed here are relevant and general enough to be applied to a variety of contemporary interdisciplinary problems.

ISLAMIC BOARDING SCHOOL MANAGEMENT IN IMPROVING TEACHER COMPETENCE AT MODERN BOARDING SCHOOL AL - MUSYADDAD KLATEN

Pesantren management is a series of systems, rules, and governance of educational institutions structured within the framework of values in pesantren. Activities or functions in pesantren management include planning, organizing, directing, and supervising. Teachers or ustad have a central role in pesantren. Ustad also acts as a mentor and role model for the students. There are four competencies that must be possessed by a teacher, namely pedagogical, social, professional, and personality competencies. In this study focuses on the teacher's personality competence, where ustad is expected to have attitudes and behaviors that can be emulated by the students. Pondok Modern Al-Musyaddad is a modern cottage that emphasizes Arabic and English in its daily conversation, and uses a curriculum using the term KMI (Kulliyatul Mu'alimin Al-Islamiyah) in its learning. This study aims to analyze how management at Pondok Modern Al-Musyaddad and how pesantren management in improving teacher competence at Pondok Modern Al-Musyaddad. The method used is qualitative research with data collection techniques through observation, interviews, and documentation. The results showed that pesantren management at Pondok Modern Al-Musyaddad Klaten has been running well in improving the personality competence of teachers/ustad.

Financial Clout, Global Reputation, and Governance in UK Higher Education Institutions

ABSTRACTThis paper investigates the link between financial clout and the global reputation of higher education institutions (HEIs) and consequently examines the extent to which the financial clout–global reputation nexus is moderated by HEIs’ governing board mechanisms. Using a sample of UK HEIs from 2015 to 2022, we find that financial clout, as measured by higher financial flexibility and greater operating efficiency, positively impacts HEIs’ global reputation. Specifically, we find that high financial flexibility, as captured by greater research grants and contracts, positively influences HEIs’ global reputation. In contrast, low financial flexibility, as captured by tuition fees dependency and reliance on funding body grants, negatively impacts HEIs’ reputation. Furthermore, we find that greater operating efficiency, as measured by net cash inflow from operating activities and net liquidity days, positively impacts HEIs’ global reputation. However, a higher net surplus margin negatively impacts HEIs’ global reputation, which may imply ineffective utilization of excess resources on core teaching/research facilities. Further, we find that the extent to which financial clout influences HEIs’ global reputation is moderated by the quality of board governance mechanisms. Our findings offer empirical support for neoinstitutional theory, which suggests that obtaining institutional legitimacy can help HEIs build competitive advantages, achieve a higher perception of quality, and ultimately achieve a higher global reputation. Our findings also offer important policy implications that emphasize the need for adopting governance practices that balance short‐term financial health with long‐term academic excellence.

The Impact of New Managerialism on Academic Identity and Governance: A Comparative Study of University Cultures in the UK and Pakistan

This study explores the impact of New Managerialism on academic identity and governance in higher education institutions, focusing on the UK and Pakistan. New Managerialism, which includes corporate management, performance, measurement, and accountability elements, has been widely practiced in the UK but its effects in developing countries like Pakistan are yet to be fully understood. The study aims to inform the current and future developments of Higher Education Institutions (HEIs) within the context of global managership trends. The research uses both qualitative and quantitative research techniques, with samples collected from 30 participants from six universities, three from the UK and three from Pakistan. The study aims to examine the extent to which New Managerialism has impacted the identity and governance of academics in UK and Pakistani universities, compare the responses and adaptations of academics and administrators in both settings, and assess the general implications of change processes on institutional autonomy, academic freedom, and governance. The study finds that New Managerialism has led to new changes in academic identity, with performance indicators and managerial accountability superseding traditional academic values and principles. In the UK, faculty members report a feeling of powerlessness and detachment from their academic identity. In Pakistan, management practices are not well developed, but there is increasing pressure on academics to embrace performance management approaches. The practical implications of this research call for moderation in implementing managerial reforms in higher education. Policymakers and university leaders must note the challenges related to the protection of academic ideals and ensuring that pragmatic directions of managerial processes do not erode the liberties of academics and institutional independence. It is crucial that cultural models implemented by these managerial models exist in tune with regional requirements, encouraging and developing academicians without eradicating academic standards.

Challenges of Older Adults in India: A Qualitative Study of Institutional Care, Preferences and Government Initiatives

Challenges of Older Adults in India: A Qualitative Study of Institutional Care, Preferences and Government Initiatives

Does economic policy uncertainty affect conservatism?: evidence from Korea

Purpose This paper aims to examine the effects of economic policy uncertainty (EPU) on accounting conservatism in Korean firms. An increase in EPU could widen information asymmetry between insiders and outsiders, to the detriment of a firm’s investment decisions, stock price and cost of capital. This paper hypothesizes that Korean firms are likely to decrease accounting conservatism during high EPU due to inefficient institutional structure and weak corporate governance, together with the vulnerability of the Korean economy to exogenous shocks. Design/methodology/approach This study measures a firm’s level of conservatism using three accrual-based models proposed by Ball and Shivakumar (2006): 1) the cash flow model (CF model), 2) the Dechow and Dichev model (DD model) and 3) the Jones model. As a robustness test, this paper uses C-score model as an alternative measure of accounting conservatism. The data set used in this study is a total of 23,109 firm-year observations during the sample period from 2000 to 2018. Findings The test results show that an increase in EPU adversely affects Korean firms’ accounting conservatism, and that this adverse impact is more pronounced in financially distressed and non-manufacturing firms. This study’s findings highlight the importance of institutional structure during a period of high EPU, which can create incentives for either improving or deteriorating reporting quality. Originality/value This study adds new evidence to extant literature on the effects of EPU on managers’ choice of accounting policies and demonstrates that managers in emerging markets may have different incentives to cope with country-specific EPU fluctuations.

P-1590. Diagnostic Stewardship as a CAUTI Prevention Strategy: Implementation of a Urine Culture Wizard to Drive Institutional Change

Abstract Background Standardized urine culture ordering is an essential practice in the prevention of catheter-associated urinary tract infections (CAUTI). Historically, the University of Colorado Hospital (UCH) offered a stand-alone urine culture order, which required documentation of the culture indication. Frequently, the attestation was incongruent with the clinical scenario, and a preceding urinalysis (UA) was not performed. As a result, cultures often resulted in the detection of asymptomatic bacteriuria, leading to inappropriate antibiotic prescribing. We hypothesized that the creation of a Urine Culture Wizard would decrease unnecessary urine cultures with downstream implications on antibiotic usage and CAUTI reporting. Year-Over-Year % Change by Month and Fiscal YearFigure 1:Year-over-year Reduction in Urine Cultures Performed at UCH by Inpatient Teams Methods In 2021, key stakeholders across the UCHealth system began the development of a Urine Culture Wizard. This replaced all orders for urine cultures in inpatient settings. Multiple synonyms push providers to the wizard, which performs data mining to determine if a urine culture is appropriate. For most, it requires that a preceding UA showing pyuria has been performed. The wizard also allows the ordering of a urine culture without documentation of pyuria if unique patient characteristics are detected in the electronic medical record. These are identified by discrete fields that correspond to criteria as outlined by an institutional governance committee, including specific clinical diagnoses. Educational material was developed to support the launch of the wizard. Year-Over-Year % Change by Month and Fiscal YearFigure 2:Year-over year Reduction in Urine Cultures Performed at UCH by Inpatient Teams Results The Urine Culture Wizard went live in November 2023. Results show a sustained decrease of more than 30% in the number of urine cultures ordered at UCH, and this change meets the criteria for special cause variation. (Figures 1, 2, and 3). Urine Tests Per MonthFigure 3:Statistical Process Control Chart Demonstrating Special Cause Variation Conclusion It has been shown that inappropriate ordering of urine cultures leads to misclassification of colonization as infection and unnecessary prescribing of antibiotics. A standardized approach to ordering urine cultures based on clinical criteria was created for all UCHealth hospitals through the development of a Urine Culture Wizard. Since implementation there has been a continual significant reduction in the number of urine cultures performed, signaling the success of this diagnostic stewardship tool. Disclosures All Authors: No reported disclosures

The Political Law of Regulating the National Sharia Council of the Indonesian Ulema Council in the Implementation of Islamic Finance in Indonesia

This research discusses the regulation of Islamic finance in Indonesia, focusing on the role of the National Shariah Council of the Indonesian Ulema Council (DSN MUI) in the context of evolving legal policies. The main objective of this research is to analyze the government's legal policy towards the DSN MUI and its impact on Islamic finance in Indonesia, as well as to provide recommendations for regulatory improvements. This research uses a qualitative approach with in-depth analysis of relevant laws and regulations, interviews with stakeholders, and review of relevant literature. The findings show that the existing regulations still face challenges in terms of legal certainty and institutional governance. The establishment of OJK Regulation No. 2 Year 2024 provides new certainty for the relationship between DSN MUI and Sharia Supervisory Board, although the position of DSN MUI is still not entirely clear. This study concludes that a change in the government's legal policy direction is needed to strengthen the position of DSN MUI and improve its integration with Islamic financial institutions in order to support the sustainable development of the Islamic economy in Indonesia.

Economic Complexity and Sectoral Performance in Africa: The Role of Economic Governance Institutions

ABSTRACTIn line with earlier research on economic development, which viewed development as a process of structural modification of the productive structure, this study concentrates on economic complexity and its role in the developmental process. We studied how economic complexity and economic governance institutions affect sectoral performance in Africa, and how economic governance institutions are moderating the economic complexity‐sectoral performance nexus in the region. The study covered a sample of 30 African countries over the period 2010–2021, and used both the dynamic system GMM and the Driscoll and Kraay (1998) standard errors fixed effect estimation techniques. We find that economic complexity and economic governance institutions individually have negative unconditional effects on the agricultural, manufacturing, and services sectors in Africa. We also find that economic governance institutions on the continent failed to moderate the adverse effect of economic complexity on sectoral performance. These findings indicate that the low level of economic complexity in African economies and the weak governance institutions that have plagued the continent have both contributed to its poor sectoral performance. In line with these findings, we provided policy recommendations, which emphasized the need for economic diversification and governance institutional reform in Africa.

The Influence of Ownership and Control on Corporate Social Responsibility in East Asia

ABSTRACTResearch Question/IssueUnderpinned by an eclectic theoretical framework of agency theory and stakeholder theory, this study examines whether control by family, institutional investors, or governments affects a firm's corporate social responsibility (CSR) in East Asian firms.Research Findings/InsightsBy examining 1236 firms in nine East Asian countries from 2010 to 2019, our findings show that family‐controlled firms reduce their CSR engagement since family controller strengthens the agency problem. Additionally, agency conflicts between controlling shareholders and managers may be shifted onto the controller and other stakeholders. However, if institutional investors or the government have control power, they have a positive impact on firms' CSR since they act in the interests of stakeholders.Theoretical/Academic ImplicationsThis paper addresses a lacuna in the corporate governance and CSR literature by exploring the influence of ultimate control type in East Asia, a fast‐developing but under‐researched context. We contribute to the understanding of agency conflicts among institutional shareholders, government, family controllers, and stakeholders within East Asian firms, particularly highlighting how controllers' behavior influences CSR outcomes. We extend the discussions on the complementarity of agency and stakeholder theories to explain why different types of ultimate controllers affect CSR.Practitioner/Policy ImplicationsThis paper provides recommendations for embedding CSR through corporate governance, particularly in East Asia. First, for family‐controlled firms, agency problems and shareholder primacy may become obstacles to achieving CSR. Corporate governance supervision policy should pay attention to when firms are controlled by a family. Second, external investors seeking a socially responsible firm may consider whether firms have higher institutional ownership or government control.

Replicando modelos de impacto coletivo nos países em desenvolvimento. O modelo funciona no contexto da Amazônia brasileira?

The Collective Impact Initiative (CII) model is a framework designed to address complex social issues through collaborative efforts and emergent solutions. It emphasizes the interdependence of social problems and solutions and discourages predetermined approaches. The model is based on five fundamental principles that provide a coherent set of recommendations to guide collective impact initiatives: backbone organizations, a shared agenda, shared measurement systems, mutually reinforcing activities, and ongoing communication while CII has gained global recognition and increased academic research, its potential in different contexts, such as the Brazilian Amazon, remains uncertain due to varying societal configurations and traditional collaborative models. Critiques of the model highlight its lack of specificity for individual projects, with success depending on historical relationships, differing interests, and participants' perceptions. Some authors also argue that the model oversimplifies the options, focusing primarily on Isolated Impact or Collective Impact, neglecting other community types of coalitions with broader scopes. CII is also criticized for having a top-down approach and failing to prioritize community engagement and incorporate local knowledge. Translating the CII model from the global north to the worldwide south presents challenges, including issues related to institutional capacity, legal frameworks, and governance dynamics. Maintaining long-term collaboration and securing funding in developing countries can be particularly challenging. Despite these challenges, the model's potential for addressing complex social problems remains promising, but it requires careful consideration and adaptation when applied in new contexts, especially those with unique socioeconomic and cultural attributes.

Sustainable Campus Operations in Higher Education Institutions: A Systematic Literature Review

This paper presents a systematic literature review (SLR) to provide a comprehensive understanding of higher education literature focusing on the implementation of sustainable campus operations. The implementation of on-campus sustainable operations represents a pivotal path for promoting sustainability in the higher education context. Nonetheless, only a scarce number of studies provide a comprehensive assessment of the existing literature on the topic of sustainable campus operations in higher education institutions (HEIs). Accordingly, our research intends to fill this gap. Our review identified 130 focal articles that were predominantly published in high-impact journals. Key themes identified in the literature include carbon neutrality, energy use, waste management, environmental management, and circular economy, with a notable emphasis on the interconnectedness of these topics. The review also highlights the critical role of institutional leadership, governance structures, stakeholder engagement, and technological innovation in driving sustainability on campuses. Despite the growing body of literature, research gaps were identified, including the need for more comparative studies, exploration of funding mechanisms, and improvements in data collection and reporting practices. This study underscores the importance of adopting a structured, holistic approach to campus sustainability in HEIs, which can inform policy development, enhance decision-making, and pave the way for more effective sustainability strategies.

Book Review: The Palgrave handbook of crisis leadership in higher education

At the start of the COVID-19 pandemic, I was working in a public university in Wuhan, China. As the global crisis unfolded, I saw firsthand how higher education institutions responded to unprecedented disruptions. With the urgent shift to emergency remote teaching, challenges in institutional governance, and widespread uncertainty of the pandemic’s trajectory, academic leaders and community faced enormous pressures. My own experience of being confined to China during this period afforded me a unique perspective on how institutions struggled to maintain educational continuity while managing the multifaceted challenges of the crisis (see Tang & Liu, 2022). These observations deepened my understanding of crisis leadership in higher education, especially as it pertains to institutional adaptability, resilience, and the strategic foresight required to lead our way through crises effectively. While crisis leadership can be viewed through many lenses, I find the framework proposed by the editorial team of The Palgrave Handbook of Crisis Leadership in Higher Education – Dr. Jürgen Rudolph, Dr. Joseph Crawford, Dr. Choon-Yin Sam, and Shannon Tan – particularly compelling; not mentioning that the editors are all multi-disciplinary experts and frontline academics in management, leadership, higher education policy and practices. They argue that crisis leadership in higher education is not always tied to formal titles or positions of authority. Instead, it revolves around the actions of individuals at every level – those who step up, influence, and inspire positive responses during times of crisis (Rudolph et al., 2024, pp. 7-8). Whether it was pivoting to online platforms overnight or supporting faculty and students through the emotional and logistical upheaval of lockdowns, the need for strategic, compassionate, and agile leadership became clear. At its core, true crisis leadership is about cultivating an environment where everyone feels empowered to contribute, creating a sense of psychological safety, and transcending the traditional boundaries of institutional hierarchies. It is within this framework that I approached this edited book. This timely volume addresses a broad range of crises – financial, political, environmental, and technological – and presents global case studies that offer critical insights into leadership strategies. As someone who has witnessed the direct impact of crises on higher education. I found the thematic structure of this handbook especially relevant. Each chapter rigorously explores the intersection between crisis leadership and institutional survival, demonstrating how crises like the COVID-19 pandemic or those brought upon by generative artificial intelligence (AI) serve not only as challenges but also as potential catalysts for innovation and systemic reform. In addition to the opening chapter, this handbook encompasses nine thematic chapters (Chapters 2-10) and 23 chapters that explore global case studies (Chapters 11-33) featuring some underrepresented countries or regions in the established literature such as Cambodia, Ghana, Papua New Guinea, and Uzbekistan. The topics that contributors have delved into are structured around leadership models, financial sustainability, digital transformation, social justice and equity, global and regional responses, and environmental sustainability. Due to its exhaustive content, this handbook would be of great interest to academic researchers, teaching practitioners, policy makers, institutional leaders as well as a broader international audience who seek a thorough and practical reference for future crisis handling in higher education.

United Nations, the Struggle for Gender Equity, and Queering Global Science.

UN Women is the United Nations "entity dedicated to gender equality and the empowerment of women". UN Women is an example of the institutions of global governance that followed the gender turn in women's rights over the past 2 decades. This opinion commentary unpacks a brief history of UN Women, and the ongoing disparities in gender diversity, equity, and inclusion (DEI) in science, engineering, and medicine, not to mention in science communication, with the aim to shed light on the adverse impacts of gender essentialism and gender binary. First, I argue that another world and liberatory structural change are indeed possible by resisting and refusing empty platitudes for band-aid solutions, disingenuous pleasantries and cultures of scheming for professional ladder-climbing that cloak the systemic causes-of-causes and sustain DEI inequities. Second, I argue for systems thinking and reflexive change in research cultures through queering global science, and rethinking everyday hegemonic assumptions and the prevailing blind spots in sex, gender, science, and society. Third, queer theory is not limited to studies of gender and sexuality. When used as a verb, "queering," its meaning broadens so as to mean critical examination of the unchecked assumptions and norms in a given field of scholarly inquiry. The DEI inequities in science, engineering, and medicine are real, harmful to individuals and communities in the present historical moment, and undermine intergenerational justice, not to mention hinder science and innovation. Going forward in the current decade amid uncertainty and polycrisis in world affairs and global democracy, the systemic gaps in gender equity in everyday laboratory life and on the streets ought to be remedied for global science and planetary health to be just, responsible, democratic, and innovative.

Governance in Higher Education Institutions - Algeria as a Model

The effectiveness of governance has become increasingly important in the case of higher education institutions in the Arab region. Higher education institutions face various challenges that threaten the crisis of education quality and the credibility of existing institutions, and various international rankings reveal a loss of institutional integrity, including recurring issues related to fraud and corruption in higher education. To address these challenges, many higher education institutions are focusing their attention on the quality of internal governance, as this has become a serious issue related to the importance and legitimacy of institutions. In this research, we will conduct a study of how to develop governance in university institutions in the Arab world and the obstacles they face. We will highlight a study on Algerian universities.

Impact of Corruption on Public Investment Outcomes in Nigeria

Corruption remains a significant barrier to public investment in Nigeria, particularly for large-scale projects. This study aims to examine the impact of corruption on public investment outcomes across varying levels of investment with time series data covering 1986 to 2023. Using simultaneous quantile regression, the analysis captures both the direct effect of corruption and its interactions with macroeconomic variables, including GDP per capita, inflation, government effectiveness, political instability, and foreign direct investment (FDI). The results demonstrate that corruption consistently reduces public investment, with the negative impact intensifying at higher quantiles. Interaction terms reveal that government effectiveness mitigates the harmful effects of corruption, while political instability exacerbates them for smaller projects but plays a more complex role in larger ones. Inflation and FDI further amplify corruption's negative effects, particularly in medium and large-scale projects. The study concludes that larger public investments are especially vulnerable to corruption, which emphasises the need for stronger institutional frameworks and governance reforms to enhance transparency and accountability in public sector investment. Lastly, macroeconomic stability and improved political conditions are crucial to enhancing public investment outcomes, particularly in large-scale projects.

International institutions in global tax governance

Abstract Tax law and governance have long been understood as quintessential elements of national sovereignty. Today, there appears to be an expansion of global tax governance through the work of a diverse array of international institutions. This article identifies the ‘who’ of global tax governance, ‘what’ they are engaged in, and ‘how’ they seek to go about it. Mapping the international institutions engaged in taxation is a necessary step in analysing the origins, activities, and future direction of this new field of multilateral activity.