Organizational Governance Research Articles

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.

Explore the Role of Management Accounting in Decision Making in Vietnamese Agricultural Cooperatives

This study examines the role of management accounting in decision making in Vietnamese agricultural cooperatives. This study investigates how management accounting information is used in decision making, the factors that influence the use of that information, and the challenges that cooperatives face in implementing a management accounting system. Research shows that management accounting information is essential for strategic planning, performance measurement, and risk management, and that its use is influenced by organizational culture, resources, market competition, government regulations, and individual factors. The study provides insight into the importance of management accounting in Vietnamese agricultural cooperatives and emphasizes the need to invest in management accounting systems, employee training, and technology to enhance decision-making.

Corporate governance of restaurant business organizations under the ESG concept

Corporate governance of restaurant business organizations under the ESG concept

Nurse rostering: understanding the current shift work scheduling processes, benefits, limitations, and potential fatigue risks

BackgroundImplementing appropriate shift work schedules can help mitigate the risk of sleep impairment and reduce fatigue of healthcare workers, reducing occupational health and safety risks. In Australia, the organisation has a responsibility to make sure all reasonable measures are taken to reduce fatigue of staff. Therefore, it is important to assess what the current rostering processes is for staff responsible for creating the rosters for nurses.AimThe aims of the project were to understand (1) who creates the rosters and what the process is, (2) what training and knowledge these staff have in establishing rostering schedules that optimise the sleep and wellbeing of staff, and (3) what the benefits and limitations are of current rostering practices.MethodsFindings were generated through semi-structured interviews, using cluster coding to form categories. Twenty four nurses responsible for rostering staff were interviewed from three different sites in Victoria (one metropolitan and two regional/rural hospitals). Data was analysed using selected grounded theory methods with thematic analysis.ResultsThe common themes that came out of the interviews were that rostering staff were under prepared, unaware of fatigue and safety guidelines and polices from governing bodies and had not received any education or training before taking on the role. The most common rostering style was self-rostering, where staff could submit preferences. However, there were concerns about staff fatigue but were divided as to who should be responsible, with many saying it was up to staff to preference shifts that they could cope with. The final theme was cultural barriers to change.ConclusionWhile self-rostering resulted in staff having more freedom and flexibility, shift preferences may be influenced more so by a need to fit with lifestyle rather than to minimise fatigue and increase safety in the workplace. Greater consideration of the impact of shift work schedules on fatigue is required to ensure that the layers of clinical governance in health care organisations minimise the risk of occupation health and safety issues for employees delivering direct patient care.

Implementasi good corporate governance, whistleblowing system dan risiko sanksi pajak terhadap kepatuhan wajib pajak

Tax compliance still needs to be improved by encouraging the implementation of transparent taxation, namely the transparency of tax management in all areas, both administrative and management of the use of funds derived from tax revenue. The real effort that must be done to implement the transparency is through the bureaucracy reform movement in the service system and tax administration that is through the implementation and implementation of Good Governance. Good governance is a well-executed organizational governance, by carrying out the principles of openness, justice and accountability in order to achieve the goals of the organization. The problems that will be studied by the researcher is a social and dynamic problem. Therefore, the researcher chooses to use quantitative research method to determine how to find, collect, process and analyze the data of the research result, so that this research is expected to give input for the need of strengthening of harmony between Good Corporate Governance and Whistleblowing System and the need to create system or policies and operational procedures of taxation sanction risk required for tax compliance implementation. The results showed that there is influence between the implementation of Good Corporate Governance to tax compliance, there is influence between Whistleblowing System on tax compliance, there is influence between Taxation Sanction on tax compliance.

Intelligent Data Integration: A Case Study of NOVOI in a Higher Education Institution in China

Massive data of different sectors inheres in different sites, which requires integration of those data in various types and formats when dealing with system development and integration of an organization. Intelligent data integration is crucial for system development and management to enhance the effective governance of organizations at all levels. It alleviates the lagging service and meets users' needs in higher educational institutions (HEIs). From the holistic perspective, the “No More than One Visit for One Item” (NOVOI) is a paradigm emphasizing the integration of system information, which is utilized in integrated services all in one, namely, the synergy and collaboration of all offices in an HEI. By a case study of the status quo of NONOI in an HEI in China, the NOVOI framework was constructed and its outcomes were analyzed by a comparison of data in past years. It’s found that users of NOVOI vary among different service items. The most frequently used service items are academic-related, instead of teaching affairs or administrative affairs. Service items for faculty and staff have more nodes than those for students. As a result, NOVOI can improve the efficiency of the service, enhance the overall management level, promote information disclosure in HEIs, and help the HEI system develop towards diversification of services and improve a more efficient informatization process through intelligent and effective data integration.

Alternative Approaches to Innovation Project Portfolio Governance

The governance of projects is often treated operationally, as project portfolio management. Project portfolio governance is more strategic and continuous than project portfolio management, but its various approaches are weakly understood. This study explores project portfolio governance in innovative companies. The resulting framework characterizes governance approaches in terms of the authority given to portfolio actors and the rhythm of using governance practices. Differences among the delegated, regulated, and consultative governance approaches appear to stem from the industry clock speed, innovation portfolio type, and organizational context. This study differentiates project portfolio governance approaches as part of organizational project management governance.

A systematic review of factors influencing self-governed public open spaces: insights from social-ecological system framework and collective action

PurposeDue to the influence of complex and intersecting factors, self-governed public open spaces (POSs) (managed by local communities) are subject to collective action dilemmas such as tragedy of the commons (overexploitation), free-riding, underinvestment and mismanagement. This review paper adopts a multi-dimensional and multi-tier social-ecological system (SES) framework proposed by McGinnis and Ostrom, drawing on collective action theory to explore the key institutional-social-ecological factors that impact POS self-governance.Design/methodology/approachIn this paper, Preferred Reporting Items for Systematic Reviews and Meta-Analysis (PRISMA) was utilized to systematically screen and review the relevant literature for the period from 2000 to 2023 in three databases: Web of Science, Scopus and Google Scholar. A total of 57 papers were chosen for in-depth analysis.FindingsThe literature review identified and categorized several variables associated with the self-organizing system of POS; consequently, an SES-based POS management framework was developed for the first time, consisting of 114 institutional-social-ecological sub-variables from different dimensions and three levels. Compared to ecological factors, among others, governance organizations, property-rights systems, socioeconomic attributes and actors' knowledge of SES have been commonly and primarily studied.Research limitations/implicationsThere is still room for the refinement of the conceptual SES-based POS collective action framework over the time (by adding in new factors), and indefinitely empirical research validating those identified factors is also worth to be undertaken, particularly testing how SES factors and interaction variables affect the POS quality (collective action).Originality/valueThe findings of this study can provide local policy insights and POS management strategies based on the identification of specific SES factors for relevant managers. Moreover, this research makes significant theoretical contributions to the integration of the SES framework and collective action theory with POS governance studies.

Cluster Supply Chain Network Organization Governance Model and Governance Mechanism Research

This paper aims to explore in-depth the organization governance model and governance mechanism of cluster supply chain networks, and analyze their roles and impacts in modern supply chain management. Firstly, the concept and characteristics of cluster supply chain networks are introduced, emphasizing their innovation and flexibility based on the Internet and information technology. Then, the common organization governance models in cluster supply chain networks are analyzed in detail, including decentralized governance, centralized governance, and collaborative governance, as well as corresponding governance mechanisms such as decision-making mechanisms, supervision mechanisms, and incentive mechanisms. Through comparing different organization governance models and mechanisms and conducting case studies, the advantages, disadvantages, and applicable scenarios are analyzed in depth. Furthermore, the challenges faced by cluster supply chain networks in organizational governance, such as information asymmetry and cooperation difficulties, are discussed, and strategies and suggestions for addressing challenges and making improvements are proposed. Finally, the main findings and conclusions of the research are summarized, emphasizing the importance of organization governance models and governance mechanisms in cluster supply chain networks and providing prospects for future research and practice.

What monetary incentives are rice farmers willing to accept to stop straw burning? Evidence from a choice experiment in the Mekong Delta, Vietnam

Producing rice generates straw, which is often conveniently burned, causing substantial atmospheric pollution. Increasing straw utilization efficiency and reducing straw burning will improve the agricultural ecological environment and promote sustainable development of agricultural production. Little is known about farmers’ perceived costs of alternative straw management practices and what it would take for them to stop straw burning. We conduct choice experiments with 543 Vietnamese farmers in the Mekong Delta to elicit their preferences for improved straw management practices under varying monetary incentives and enabling environments of mechanization and governance. The attributes and levels used in this study include sustainable practice (i.e., incorporation of rice straw, partial removal, and complete removal), availability of machinery (i.e., low, medium, and high), governance (i.e., individual farmer, farmer organization, and local government), and monetary incentives (US$43–87/ha). Results from a mixed logit model suggest that farmers are willing to stop straw burning and adopt sustainable straw management practices in return for monetary incentives. Farmers require lower monetary incentives when machinery services for chopping and collecting rice straw are available and when rice straw management is governed collectively by farmer organizations or the local government. Policy makers can use these results to prioritize investments and design optimal policies for mitigating air pollution by diverting farmers away from straw burning towards sustainable rice straw management practices.

Exploring the planetary health equity governance supercluster complex

The global planetary health equity (PHE) governance architecture can shape government responses to the interrelated challenges of the climate crisis, economic inequality, and poor health. The structure of this architecture has yet to be examined. Using network analysis, we provide the first mapping of the PHE topology and show that the PHE governance architecture is highly centralized and dominated by economic governance organizations.

Комплексная оценка экологической, социальной и управленческой эффективности предприятий рыбодобывающей и рыбоперерабатывающей отрасли

The purpose of the work is to form provisions for determining a comprehensive assessment of the effectiveness of the activities of a fishing and fish processing company in the field of ecology, social responsibility and in matters of management activities. When forming this assessment, indicators are taken into account that characterize the effectiveness of environmental protection measures; improvement of working conditions of employees, organization of corporate governance. To aggregate these characteristics, methods based on the position of the theory of fuzzy sets are proposed. The computing complex itself for processing information about the state of controlled parameters is implemented in the form of a hierarchical fuzzy inference system and an additional block that is used to distribute objects of analysis by state classes. The computing complex includes fuzzy inference systems based on the Sugeno algorithm. As a result of aggregation of the estimated parameters, two estimates are formed: one allows you to rank the analyzed objects, the second – to correlate the object of analysis with a certain class of state. The simulation showed that the computing complex has a high sensitivity: if at least one of the input variables is in the range of low (bad) values, this leads to a decrease in the value of the final score. This property makes it possible to exclude the occurrence of massaging of “bad” values of individual variables with “good” values of other variables. The results of the study confirmed the ability of the complex to distribute the objects of analysis by state classes. The results can be used for the development of corporate governance systems that are oriented for use in enterprises of the fisheries industry.

Analysis Of Good Corporate Governance, Liquidity, And Company Size On The Quality Of Financial Reports

This study intends to examine how firm sizes, liquidity, and effective corporate governance affect financial statements. In this study, agency theory is employed. The study's independent variables include the size of the organization, liquidity, and excellent corporate governance. The quality of the financial reports is one of the research's dependent variables. Consumer products firms that floated on the Indonesia Stock Exchange between 2019 and 2021 make up the sample for this study. SPSS is employed in the quantitative research methodology. The linear regression analysis method is used in this study. This study will demonstrate effective corporate governance and the effects of firm size on the reliability of financial reports. In the meanwhile, the quality of financial reports is unaffected by liquidity.

Cross-influence of Risk, Return, and Governance on Decision-Making in Hydropower Investments

The sustainable growth of an economy pivots on a robust financial system, particularly in the context of capital availability. This study analyzes the behavior of investors towards initial public offerings (IPOs), focusing on the hydropower development sector in Nepal. The research explores the multifaceted relationship between factors such as risk, return, and governance on investor behavior, considering elements like Idiosyncratic risk (IR), timing of issue (TIPO), Bandwagon effect (BE), expected return (ER), sectoral performance (SP), corporate governance (CG), pre-issue financial health (PFH), and marketability (MKT). Additionally, sociodemographic variables and their connection to investor behavior are examined. Employing a descriptive research design, the study involves a sample size of 392 individuals, selected through a convenient sampling method. The study's main finding documented that idiosyncratic risks, expected returns, and corporate governance stand out as crucial factors influencing investment decisions (P < 0.05). Notably, the regression analysis indicated the absence of a significant impact from market risks (P > 0.05), including the bandwagon effect and IPO timing, on investor behavior towards hydropower IPOs. This finding suggests that Nepalese investors prioritize returns and organizational governance over market risks, despite having significant concerns regarding idiosyncratic risk. The analysis also reveals significant associations between investor behavior and sociodemographic variables like age, education, occupation, and primary investment objectives (P < 0.05). This study offers valuable insights and implications for investors seeking to align investments with their goals. Hydropower developers should prioritize investor protection and transparency, while regulators must enhance disclosures, shareholder accountability, and project oversight.

Ethical Leadership in HRM: A Critical Analysis of the Role of HRM Practices in Promoting Ethical Behavior and Corporate Social Responsibility

This study explores the contextual factors that influence the relationship between Human Resources (HRM) ethical leadership, employee ethical behavior, and corporate social responsibility (CSR). Through a literature review, we examine the influence of organizational culture, company values, government regulations, pressure from stakeholders, and the role of industry and business environment in shaping the dynamics between these variables. Findings show that alignment between HRM practices and organizational culture, CSR authenticity, and government regulations play a key role in shaping employee behavior, organizational commitment, and company performance. In addition, industry characteristics and business environment moderate the relationship between these variables. These results emphasize the importance of understanding the complexity of the relationship between HRM ethical leadership, employee ethical behavior, and CSR in various organizational contexts.

Internal Audit versus External Audit: A Qualitative Perspective

This qualitative study examines the roles, methodologies, effectiveness, and challenges of internal audit versus external audit within organizational contexts. The research aims to provide insights into the distinct yet complementary functions of internal and external audit, shedding light on their contributions to organizational governance, risk management, and financial reporting integrity. The study employs a comprehensive literature review approach, synthesizing existing research to explore definitions, conceptual frameworks, methodologies, practices, and assessments of effectiveness in both audit functions. Key findings reveal that internal audit serves as a proactive advisor to management, focusing on enhancing operational efficiency, strengthening internal controls, and driving continuous improvement and innovation. Conversely, external audit acts as a safeguard for external stakeholders, providing assurance on the reliability and integrity of financial statements. Methodologies and practices vary between internal and external audit, with internal audit employing risk-based auditing, compliance auditing, and performance auditing approaches, while external audit adheres to auditing standards and regulations. Despite their distinct roles, both audit functions face challenges related to audit quality, independence, and relevance. The study underscores the importance of understanding and leveraging the multifaceted contributions of internal and external audit to navigate the complexities of the modern business environment effectively.

Bioethics-CSR Divide

Bioethics-CSR Divide

ANALYZE THE IMPACT OF RISING COUNTRIES IN THE PRESENT GLOBAL CONTEXT: A COMPARATIVE STUDY AMONG CHINA BRAZIL AND INDIA

The US and other highly industrialized states' long-standing domination in the global economy is under challenge from the rise of developing economies like China, India, and Brazil. The global economy is evolving. At the same time, changes have been made to a number of international governance organizations to enhance the major growing economies represented. This article looks at the World Trade Organization, a key structure in the international regulation of trade, and the contributions and impact that Brazil, India, and China have had inside it. These shifts in power, which the rising nations are really influencing greatly, have resulted in the breakdown of multilateralism and the stillbirth of neoliberals at the WTO. There is now a battle between the new and old powers, despite the fact that the new powers are opposing US hegemony rather than the WTO's neoliberal worldview.

Integrating sustainability with corporate governance: a framework to implement the corporate sustainability reporting directive through a balanced scorecard

PurposeThe growing importance of environmental, social and governance (ESG) issues, as well as related performance planning, measuring and reporting, has spurred interest in linking corporate sustainability and performance management systems (PMSs). In this context, the aim of this paper is to provide companies with a framework for implementing the requirements of the corporate sustainability reporting directive (CSRD) through a sustainability balanced scorecard (SBSC). The framework will further the integration of sustainability with corporate governance.Design/methodology/approachThe framework was grounded in the relevant literature and the CSRD requirements.FindingsThis paper provides companies with a novel framework for implementing the requirements of the CSRD through a SBSC. The framework specifies four key steps (i.e. identifying material themes, initial assessment, strategic formulation and action, and sustainability reporting) to integrate sustainability with corporate governance.Practical implicationsThe framework supports managers’ decision-making processes in linking sustainability with strategy and providing a basis for integrating sustainability with corporate governance in organizations. The paper provides a way to practically address the CSRD requirements.Originality/valueThis is the first study integrating the emerging CSRD requirements with corporate governance. The paper advances discussion and debate by management scholars on how a SBSC can be practically implemented, providing details on how this may be achieved.

Digital Village Construction: A Multi-Level Governance Approach to Enhance Agroecological Efficiency

This study conducts a comprehensive analysis of China’s digital village construction, emphasizing its role in rural organizational governance, from bureaucracies to self-governance bodies to market forces and social organizations. Utilizing sample data from 30 provinces from 2014 to 2020, the study dissects the dynamics and diversity of multi-level governance in bolstering agroecological efficiency (AEE). Notable insights include a significant positive correlation between digital villages and AEE. However, it wanes in an “inverted U” pattern beyond a digital development index of 0.8. Furthermore, rural bureaucrats and self-governing entities independently advance AEE, while market forces and social organizations require enhancement. These findings contribute to the field of digital village construction and inform sustainable agricultural strategies in developing nations.