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Dissertations / Theses on the topic 'Governance transparency'
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1
Lambert, Damien. "To govern or to be governed ? : The proxy advisor, a corporate governance actor in the making." Thesis, Cergy-Pontoise, Ecole supérieure des sciences économiques et commerciales, 2017. http://www.theses.fr/2017ESEC0003.
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Cette thèse se propose d’analyser l’agence en conseil de vote et les mécanismes de responsabilisation dans le champ de la gouvernance d’entreprise au travers de plusieurs prismes. Elle se compose d’une introduction générale, de trois chapitres distincts mais interconnectés et d’une conclusion générale. Chaque chapitre suit un ordre logique mais est organisé comme un papier de recherche indépendant avec des contributions théoriques et empiriques qui lui sont propres. Cette thèse étudie l’émergence et la structuration de l’industrie des agences en conseil de vote à un niveau transnational, depuis la construction du champ de la gouvernance (Chapitre 1) à l’autorégulation de l’agence en conseil de vote (Chapitre 2) et enfin la gouvernance (d’entreprise) en action (Chapitre 3)<br>The dissertation investigates the emergence and the structuration of the proxy advisory industry at a transnational level, from the construction of the field of governance (Chapter 1) to the (self)-governance of the proxy 43 advisor (Chapter 2) and ultimately to the (corporate) governance in action (Chapter 3). The general conclusion wraps-up the main contributions of the dissertation, discusses the potential limitations of this research and suggests avenues for future research
2
Faizullah, Mohammed. "Islamic banking : issues of governance, transparency and standardization." Thesis, London Metropolitan University, 2009. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.507090.
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Pennywell, Gwendolyn. "Transparency, Risk, and Managerial Actions." Digital Archive @ GSU, 2009. http://digitalarchive.gsu.edu/finance_diss/17.
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I investigate the relation between firm risk and firm transparency over the period 1992-2006 and find that the level of firm transparency and the level of firm risk are negatively related. I also find that higher CEO pay-performance sensitivity (delta) works to mitigate this inverse relationship. This result is consistent with Hermalin and Weisbach (2007) who suggest that managers reduce risk to protect their pay and performance evaluations under higher levels of firm transparency. I further find that firms in high technology industries are more likely to increase risk relative to firms in other industries when transparency is high. Finally, I develop an additional proxy for transparency based on the Standard and Poor’s Transparency and Disclosure Score. Results using this proxy are generally consistent with my findings that there is an inverse relationship between risk and transparency and that CEO pay-performance sensitivity lessens this relationship.
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Lea, Stephen J. "Transparency in European Union governance : the misdirection of Europe's legitimacy enterprise?" Thesis, University of Sheffield, 2016. http://etheses.whiterose.ac.uk/16758/.
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This thesis critically appraises the concept of transparency, using the European Union as a case study. The assumption of a positive effects relationship between transparency and legitimacy, notwithstanding the limited empirical evidence, is a pervasive feature of academic and popular literature on transparency, across a variety of subject domains. It has also dominated EU institutional discourses on access to documents, where it has been mooted as a tool for addressing some of the legitimacy problems attendant upon further political integration. Using Grid-Group Cultural Theory, this thesis re-evaluates EU transparency policy through a distinctly ‘culturalist’ lens, exposing some of the hitherto unseen variables which interpose upon transparency’s putative legitimacy enhancing potential. Demonstrating that cultural biases exercise a determinative effect on different actors perceptions and expectations of transparency, it is shown how complex communicative and interpretative processes are influenced by deep-seated cultural heuristics (ways of thinking about and navigating the world around us) which can unseat transparency’s intended effects. Further, it is argued that adopting a Grid-Group approach to transparency policy development offers a means of navigating the fuzzy world of actor preferences. By using a limited typology of four fundamental worldviews, it is possible to generate predictive narrative accounts of different groups of actors’ expectations of transparency, including how they choose to frame transparency problems and what their preferred policy solutions are. Using these narrative accounts we can pursue a more theoretically sustainable account of the relationship between transparency and legitimacy. In the EU context, it is asserted that this process could be used to broker policy reform by exposing some of the unintended consequences and policy pitfalls of pursuing a linear transparency agenda, thus reinvigorating the policy stalemate that has enveloped proposals to recast the existing Regulation 1049/2001 on access to documents.
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Chakabuda, Nancy. "A multinational perspective: corporate governance, weak state transparency and financial performance." Diss., University of Pretoria, 2017. http://hdl.handle.net/2263/64813.
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The rise of international trade, and the concurrent drive for ethical business practices worldwide, have placed a spot light on the interaction of multinational companies and their operating environments. Resultantly, management of multinational companies are under pressure to devise business practices, which harmonise subsidiary development and ethical business conduct, in countries with weak state transparency. In light of ethical challenges posed by developing countries, this study aimed to explore, using the lens of institutional theory, whether multinational companies uphold strong levels of corporate governance, for their subsidiaries operating therein. The consequential impact on financial performance, and implications for global governance practices of multinational companies, were further explored.
A mixed research methodology was applied, using a questionnaire with a large quantitative, and small qualitative aspect. Quantitative questions focused on existence and effectiveness of corporate governance, while qualitative questions explored institutional and business interactions in developing and developed countries. An American multinational companyÕs subsidiaries in developed and developing countries, were purposively selected, and data collected from 203 respondents was analysed.
The study uncovered the interplay between internal governance of multinational companies (micro-level) and country governance (macro-level), and the impact on financial performance. While strong levels of corporate governance were found to be applied in developing countries, the relationship to financial performance was insignificant. However, a significant relationship between an environmentÕs state transparency and financial performance existed. Endogenous factors, such as Leadership accountability, incorporating stakeholder governance, were found to require adaptation to institutional characteristics in the environment, for subsidiary legitimation.
The findings therefore contest the management of multinational companies, on applying standard corporate governance practices globally. Secondly, the study extends existing literature on institutional theory, ethical pressures, and political risk in developing countries, including adaptive practices required from multinational companies. Lastly, the findings contribute to the growing body of literature, around the impact of endogenous factors on the relationship between corporate governance and financial performance, which future academics can build on.<br>Mini Dissertation (MBA)--University of Pretoria, 2017.<br>pa2018<br>Gordon Institute of Business Science (GIBS)<br>MBA<br>Unrestricted
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Alaieri, Fahad. "Ethics in Social Autonomous Robots: Decision-Making, Transparency, and Trust." Thesis, Université d'Ottawa / University of Ottawa, 2018. http://hdl.handle.net/10393/37941.
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Autonomous decision-making machines – ranging from autonomous vehicles to chatbots – are already able to make decisions that have ethical consequences. If these machines are eventually deployed on a large scale, members of society will have to be able to trust the decisions that are made by these machines. For these machines to be trustworthy, their decisions must be overseen by socially accepted ethical principles; moreover, these principles and their role in machine decision-making must be transparent and explainable: it must be possible to explain why machine decisions are made and such explanations require that the mechanisms involved for making them are transparent. Furthermore, manufacturing companies have a corporate social responsibility to design such robots in ways that make them not only safe but also trustworthy. Members of society will not trust a robot that works in mysterious, ambiguous, or inexplicable ways, particularly if this robot is required to make decisions based on ethical principles.
The current literature on embedding ethics in robots is sparse. This thesis aims to partially fill this gap in order to help different stakeholders (including policy makers, the robot industry, robots designers, and the general public) to understand the many dimensions of machine- executable ethics. To this end, I provide a framework for understanding the relationships among different stakeholders who legislate, create, deploy, and use robots and their reasons for requiring transparency and explanations. This framework aims to provide an account of the relationships between the transparency of the decision-making process in ethical robots, explanations for their behaviour, and the individual and social trust that results.
This thesis also presents a model that decomposes the stages of ethical decision-making into their elementary components with a view to enabling stakeholders to allocate the responsibility for such choices. In addition, I propose a model for transparency which demonstrates the importance of and relationships between disclosure, transparency, and explanation which are needed for societies to accept and trust robots.
One of the important stakeholders of robotics is the general public and, in addition to providing an analytical framework with which to conceptualize ethical decision-making, this thesis also performs an analysis of opinions drawn from hundreds of written comments posted on public forums concerning the behaviour of socially autonomous robots. This analysis provides insights into the layperson’s responses to machines that make decisions and offers support for policy recommendations that should be considered by regulators in the future.
This thesis contributes to the area of ethics and governance of artificial intelligence.
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von, Hatzfeldt Gaia. "'Crusaders' for democracy : aspirations and tensions in transparency activism in India." Thesis, University of Edinburgh, 2015. http://hdl.handle.net/1842/33131.
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Through an ethnographic study of the Mazdoor Kisan Shakti Sangathan (MKSS) - an organisation renowned for its persistent fight against corruption in India - this thesis explores the aspirations and tensions of anti-corruption activists. In their commitment to improving governance structures by means of campaigning for transparency and accountability laws and policies, these activists ultimately aspire to strengthen democratic practice and to improve statecraft. By studying in detail the forms of actions, dynamics, politics and relationships among anti-corruption activists, the thesis explores how ideas of the state and democracy come to be internalised and addressed by civil society actors. The context is the nation-wide anti-corruption agitation that swept the country through most of 2011. This agitation gave rise to friction between civil society actors otherwise working for similar ends, leading to tension and competition on what constitutes democratic process and procedure. Based on extensive fieldwork, the thesis examines the ways in which MKSS responded to the shifting political landscape of anti-corruption activism. Drawing on the notion of relationality, I argue that political positions and identities are shaped and consolidated circumstantially through an oppositional stance and through processes of 'othering'. In considering the diverging understandings of democracy among civil society actors, this thesis seeks to expand ethnographically the theoretical concept of 'agonistic pluralism' (Mouffe 1999), that postulates that political conflict and disagreement is not only integral, but, moreover, crucial to democratic debate. Based on this conceptualisation, the conflict over the meaning of democracy among the anti-corruption activists is considered here as creating space for the expansion and enrichment of democratic debate. The very essence of democracy in India, as will be concluded, is constituted by such a productive tension.
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Tan, Zhiyuan. "Agents of transparency : how sell-side financial analysts make corporate governance visible." Thesis, London School of Economics and Political Science (University of London), 2010. http://etheses.lse.ac.uk/2376/.
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This thesis examines the phenomenon of sell-side financial analysts (analysts hereafter) "doing" corporate governance. The term "doing" is used in the current study to designate the various ways in which some analysts in the US and the UK, across the past decade or so, have made corporate governance visible. The thesis examines how this has occurred, and the mechanisms and devices that have made it possible. Analysts, it is suggested, can be viewed as "agents of transparency", in so far as they have taken the evaluation of companies beyond the financials, to include corporate governance issues. The thesis focuses primarily on the corporate governance reports produced by analysts, the official documents issued by various organisations and institutions, selected financial and business newspapers and magazines, together with other documents such as textbooks of corporate governance, as well as academic and practioner publications on corporate governance. Through an examination of these materials, the thesis investigates the pre-conditions that made possible the appearance and development of the corporate governance work pursued by analysts in the early twenty-first century. It examines the evaluations performed by analysts of the corporate governance procedures adopted by companies. In particular, it focuses on the ways in which analysts benchmarked the corporate governance procedures of companies against formal regulations, and how comparisons of the governance procedures adopted by different companies were undertaken and facilitated by analysts. Benchmarking, and the making of comparisons of corporate governance practices through a range of devices, are examined. The thesis also examines the linking of corporate governance to the financials (such as profitability, stock price performance, and equity valuation) in the investment analyses performed by analysts. It concentrates on the way in which analysts integrated corporate governance issues in the investment decision making process. Attention is paid to the ideas that shaped and articulated the integration, as well as to the tools and devices deployed by analysts. This thesis argues that greater attention is needed to the "doing" of corporate governance by analysts, and its implications for these "agents of transparency" that have broadened the parameters through which transparency is assessed.
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Mdekazi, Mphumzi J. "Finding nexus between sport sponsorship transaction and corporate governance principles, namely (accountability and transparency)." Thesis, University of the Western Cape, 2012. http://hdl.handle.net/11394/4424.
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Magister Commercii - MCom<br>In South Africa today those who lead sport are facing increasing scrutiny which has inevitably resulted in questioning governance practices. The transition of many sports from predominantly volunteer administered organizations anchored in an amateur ethos, to professionally managed entities catering to a more sophisticated market place has created unique challenges for the governance of sport sponsorship. This evolution gives rise to possible conceptual linkage between sport sponsorship and corporate governance or none thereof. This study focuses on the ABSA-Premier Soccer League (PSL) sponsorship transaction as a case study to explore this linkage. The research is aimed at finding the nexus between sport sponsorship and corporate governance principles, namely accountability and
transparency in the conclusion of this transaction.The research consists of four phases; literature review which provides a detailed analysis of all primary and secondary material available on this topic. The second phase is a qualitative case study research methodology which comprises of in-depth interviews with targeted stakeholders. The third part presents the research findings and discussion section, and lastly the way forward through reflections and recommendations including highlighting potential future research areas. This work is timely when there has been generally a heightened evolution in sport sponsorship and its focus was to explore the nexus and compliance to the founding principles of the organizations (laws of governance). Factually, good corporate governance aims at ensuring a higher degree of transparency in an organization by encouraging full disclosure of transactions in the company accounts as well as accountability. Academics have been exploring the notion of sports sponsorship and corporate governance with much of the debates grounded on understanding its commercial value.The focus for this study is on the conceptual nexus or non-thereof, between sponsorship and corporate governance. Information was collected through in-depth and experience interviews,documented reviews and analysis (such as the review and analysis of the constitution of the South Africa football Association, PSL, financial/banking sector policy regulations, South African Sports Act, corporate governance reports, annual reports, scholarly journals,academic books, conference papers and Parliamentary Monitoring Group documents etc. to mention but a few.
10
Zhang, Tianyu. "Corporate layers and corporate transparency in a transition economy : evidence from China /." View abstract or full-text, 2004. http://library.ust.hk/cgi/db/thesis.pl?ACCT%202004%20ZHANG.
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Cajvaneanu, Doina. "A Genealogy of Government. On Governance, Transparency and Partnership in the European Union." Doctoral thesis, Università degli studi di Trento, 2011. https://hdl.handle.net/11572/369240.
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This dissertation provides an alternative explanation to innovation in government, understood as the emergence of new methods and forms of governing. Existing accounts of innovation in government focus on factors such as technological developments, cultural change, the spread of the neo-liberal ideology, and the effects of globalization on the state’s capacity to govern. This thesis introduces a further element of explanation by arguing that innovation in
government depends upon knowledge produced by the social sciences, especially economics, in recent decades. The social sciences inform the act of governing by generating new understandings of social reality, of how it can be acted upon and transformed, of the goals, objects, subjects, and means of government as a specific human activity. This influence is particularly visible in the conceptual field.
In order to show the impact of the social scientific knowledge on government, this thesis examines the European Union as a case study. Government in the EU is often considered an epitome of new modes of governance and a sui generis phenomenon. By tracing three of the EU’s key concepts—“governance†, “transparency†, and “partnership†—through a combination of genealogical and conceptual history tools, this study shows that practices of government that are often considered innovative in the EU emerged elsewhere and their rise and spread have been supported by developments in social scientific theories such as neo-institutional economics.
This approach to government articulates three fields of further inquiry. Firstly, at the methodological level, it shows how a synthesis of genealogical and conceptual history tools generates a wide range of unexplored insights into practices of government. Secondly, in EU studies, it demonstrates the weaknesses of analyzing government in the EU as sui generis thus preventing the pursuit of a more productive inquiry into the premises and manifestations of governing in the EU. Thirdly, by showing the considerable role of economic thought in shaping our current rationality of government, it outlines a research field into the effects associated with the predominance of the economic themes in the current reflections upon practices of government.
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Cajvaneanu, Doina. "A Genealogy of Government. On Governance, Transparency and Partnership in the European Union." Doctoral thesis, University of Trento, 2011. http://eprints-phd.biblio.unitn.it/492/1/cajvaneanu_thesis_final_upload.pdf.
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This dissertation provides an alternative explanation to innovation in government, understood as the emergence of new methods and forms of governing. Existing accounts of innovation in government focus on factors such as technological developments, cultural change, the spread of the neo-liberal ideology, and the effects of globalization on the state’s capacity to govern. This thesis introduces a further element of explanation by arguing that innovation in
government depends upon knowledge produced by the social sciences, especially economics, in recent decades. The social sciences inform the act of governing by generating new understandings of social reality, of how it can be acted upon and transformed, of the goals, objects, subjects, and means of government as a specific human activity. This influence is particularly visible in the conceptual field.
In order to show the impact of the social scientific knowledge on government, this thesis examines the European Union as a case study. Government in the EU is often considered an epitome of new modes of governance and a sui generis phenomenon. By tracing three of the EU’s key concepts—“governance”, “transparency”, and “partnership” —through a combination of genealogical and conceptual history tools, this study shows that practices of government that are often considered innovative in the EU emerged elsewhere and their rise and spread have been supported by developments in social scientific theories such as neo-institutional economics.
This approach to government articulates three fields of further inquiry. Firstly, at the methodological level, it shows how a synthesis of genealogical and conceptual history tools generates a wide range of unexplored insights into practices of government. Secondly, in EU studies, it demonstrates the weaknesses of analyzing government in the EU as sui generis thus preventing the pursuit of a more productive inquiry into the premises and manifestations of governing in the EU. Thirdly, by showing the considerable role of economic thought in shaping our current rationality of government, it outlines a research field into the effects associated with the predominance of the economic themes in the current reflections upon practices of government.
13
Kim, Moo Sung. "Corporate Structure, Governance and Strategic Decisions." Diss., Temple University Libraries, 2013. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/216591.
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Business Administration/Finance<br>Ph.D.<br>After Shleifer and Vishny (1997) introduce agency conflicts between controlling insiders and outside investors, a new research trend has emerged, which focuses on controlling insiders' incentives for opportunistic behavior and assumes that controlling insiders may want more opaque corporate information environment to mask their pursuance of private control benefits. However, there are still open issues on the topic of how different controlling shareholder types, such as business group owners, institutional owners and family owners, each affect corporate information environment. Therefore, this study aims to investigate the different roles of controlling ownership types on corporate informational environment. Chapter 1 examines earnings management behaviors of firms affiliated with business groups, using a unique dataset for South Korean business groups (chaebols) between 1993 and 2007. Contrary to predictions of agency theory, we find that group firms are actually less engaged in earnings management than non-group firms, and we offer controlling family's concern for group reputation as an explanation. Group firms are also shown to use more real cash flow-based earnings management than discretionary accruals management. The results are robust with respect to the method of control sample construction, alternative models and group definitions, and endogeneity. There is also evidence that corporate reforms undertaken in the aftermath of the Asian financial crisis, including regulations on auditing and combined group-wide financial reports, appear to have mitigated the use of earnings management by group firms. These results are consistent with the notion that concerns for group reputation may mitigate agency-based opportunistic earnings management behaviors. Chapter 2 examines whether domestic and foreign institutional investors improve corporate transparency in the presence of controlling benefits. We construct the transparency index, as well as its sub-indices based on firm- and market-level information, using group and non-group firm-level data for South Korea between 2001 and 2007. The results show that foreign institutional ownership improves overall corporate transparency, while the effects of domestic institutional ownership are insignificant. This is traceable to sub-index findings that foreign investors are associated with improvement in both firm-level and market-level transparency, while domestic institutional investors are associated with a decrease in firm-level transparency, but with an increase in market-level transparency, which may offset each other. The effects are non-linear for domestic institutional ownership, while those of foreign institutional ownership remain monotonic. These findings are consistent with the notion that domestic institutional investors are conflicted by their role as monitors to boost transparency and by their desire to pursue control benefits by exploiting insider information and promoting selective transparency. Foreign investors, lacking such controlling benefit opportunities, tend to promote general transparency. Chapter 3 examines how the dynamics between family owners and market participants, such as analysts, market makers and investors determine a firm's overall transparency, using South Korean data between 2001 and 2007. Our results show that family ownership has a positive relation with earning-based transparency, while it has a negative relation with market-based transparency. As a result, family ownership seems to have no impact on overall transparency. However, an analysis based on sorting of family ownership shows that firms with less than 30% family ownership show a positive significant relation to overall transparency, but firms with family ownership of 30% or higher have an insignificant relation with overall transparency. This discrepancy may exist because family owners may want to promote corporate transparency through better earning-based information dissemination, but market participants discount such efforts and this discount increases as family ownership increases.<br>Temple University--Theses
14
Lee, Mui-fong, and 李梅芳. "Corporate accountability and transparency in transition economy : examples from China's commercial banks." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2014. http://hdl.handle.net/10722/198843.
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This research is in the field of corporate governance and focuses on corporate accountability and transparency of China’s commercial banks, in particular SOCBs. Since 1979, the banking system of China has been undertaken reforms to transform from a mono banking system to a banking system in which banks should be profit-driven. The focus of the reforms has been changed from off-loading of NPLs to the improvement of corporate governance of commercial banks. However, China’s SOCBs still appear to be inefficient and poor in disclosure of information, though they are now more profitable. They are also required to make certain loans in line with the policies of the Chinese government. This research aims at finding out issues related to the governance and disclosure systems of China’s commercial banks from a legal perspective and suggesting possible direction to solve the issues. For the governance system, directors who are accountable to their stakeholders, not only the majority shareholders, play an important role in enhancing the operations of banks. For the disclosure system, auditors and CRAs, the gatekeepers of the financial sector, could help to reduce information asymmetry and enhance the transparency of banks, leading to a more effective use of market discipline in monitoring the operations of banks.
To improve the operations of banks, this research highlights the need to improve various institutions in addition to the reforms of banks, with the focus of reforms on the legal and regulatory systems relating to the governance mechanism, disclosure system, audit industry and credit rating industry. Though legal rules on the above areas are mostly stipulated in line with international standards or in line with regulations of other developed countries, they are usually scattered in various administrative regulations, departmental rules and normative documents and some of the provisions are still principles based in lack of implementation details. In lawmaking, there should be more revision, harmonization and consolidation of existing regulations and rules. In particular, the provisions associated with the liability risks of directors/ banks/ auditors/ audit firms/ CRAs/ responsible personnel of CRAs should be revisited and revised to enhance the enforceability of regulations and rules by regulators. Regulators of banks, auditors and CRAs should also take up more proactive roles in preventing possible risks in the financial sector rather than passively conducting box-ticking compliance. They should also increase supervisory intensity and effectiveness, with sufficient resources and clear mandate.
Though the Chinese government holds controlling shares of SOCBs and certain bank loans made are still policy-led, this research argues that a well-established and effective legal and regulatory system on governance mechanism and disclosure system, via the help of auditors and CRAs, could help withstand political influence and enhance a healthy and sustainable development of the financial sector. Without an effective legal and regulatory system, China’s banking system may still be subject to external and internal influence which will affect the progress of gradual transformation to a real market economy.<br>published_or_final_version<br>Real Estate and Construction<br>Doctoral<br>Doctor of Philosophy
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Mdekazi, Mphumzi Julius. "Finding nexus between sport sponsorship transaction and corporate governance principles, namely (accountability and transparency)." Thesis, University of the Western Cape, 2012. http://etd.uwc.ac.za/index.php?module=etd&action=viewtitle&id=gen8Srv25Nme4_3991_1354615391.
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<p>In South Africa today those who lead sport are facing increasing scrutiny which has inevitably resulted in questioning governance practices. The transition of many sports from<br />
predominantly volunteer administered organizations anchored in an amateur ethos, to professionally managed entities catering to a more sophisticated market place has created<br />
unique challenges for the governance of sport sponsorship. This evolution gives rise to possible conceptual linkage between sport sponsorship and corporate governance or none<br />
thereof. This study focuses on the ABSA-Premier Soccer League (PSL) sponsorship transaction as a case study to explore this linkage. The research is aimed at finding the nexus<br />
between sport sponsorship and corporate governance principles, namely accountability and transparency in the conclusion of this transaction.</p>
<p><br />
The research consists of four phases<br>literature review which provides a detailed analysis of all primary and secondary material available on this topic. The second phase is a qualitative<br />
case study research methodology which comprises of in-depth interviews with targeted stakeholders. The third part presents the research findings and discussion section, and lastly<br />
the way forward through reflections and recommendations including highlighting potential future research areas.</p>
<p><br />
This work is timely when there has been generally a heightened evolution in sport sponsorship and its focus was to explore the nexus and compliance to the founding principles<br />
of the organizations (laws of governance). Factually, good corporate governance aims at ensuring a higher degree of transparency in an organization by encouraging full disclosure of<br />
transactions in the company accounts as well as accountability. Academics have been exploring the notion of sports sponsorship and corporate governance with much of the<br />
debates grounded on understanding its commercial value.</p>
<p><br />
The focus for this study is on the conceptual nexus or non-thereof, between sponsorship and corporate governance. Information was collected through in-depth and experience interviews,<br />
documented reviews and analysis (such as the review and analysis of the constitution of the South Africa football Association, PSL, financial/banking sector policy regulations, South<br />
African Sports Act, corporate governance reports, annual reports, scholarly journals, academic books, conference papers and Parliamentary Monitoring Group documents etc. to<br />
mention but a few.</p>
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Matsiko, Andrew [Verfasser]. "Local Taxes and ICTs in Uganda : Good Governance by Participation and Transparency? / Andrew Matsiko." Baden-Baden : Nomos Verlagsgesellschaft mbH & Co. KG, 2020. http://d-nb.info/1225182379/34.
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Obera, Johnson. "Governance and accountability issues in Nigerian parastatals : the case of Ajaokuta Steel." Thesis, University of Dundee, 2015. https://discovery.dundee.ac.uk/en/studentTheses/3eb67410-1bd7-4a94-81a1-55cbde638353.
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The purpose of this study is to examine and understand why parastatals in Nigeria are on the face of it performing so poorly. Parastatals are critised for being ostensibly immersed with ethnicism, corruption, nepotism, patronage, clientelism, low accountability and transparency. These issues were explored in the context of Ajaokuta Steel; an enterprise that was substantially complete two decades ago but subsequently progressed no further. Ajaokuta Steel is an industrial giant meant to take the lead of industrialising, developing, and taking Nigeria and Africa from poverty and unemployment. To pursue this study the researcher employed mixed methods of research with interpretivism combined with a critical ambition and a case study as the main research strategy. The researcher used questionnaires, observations, interviews to gather data. Theoretical framework based on neopatrimonialism was used to guide the researcher in the empirical work and in the study. The interviews from the case site and stakeholders were analysed from the voice recorder and those from the questionnaires were analysed using descriptive statistics. The use of several data collecting methods was to achieve triangulation and because of the seriousness of the problem which needed an in-depth investigation to unveil the mystery behind the non-completion of the giant moribund industry. The results of the interviews, case study and questionnaires indicated that the problems of governance and accountability of parastatals in Nigeria are that governing board members and chairmen who formulate policies are appointed to boards based on political patronage, ethnic balancing and religious considerations, thereby loading boards with unqualified people who may ultimately compromise an organisation such as Ajaokuta Steel. Interviewees and respondents also identified a lack of political will on the part of the government, suggestions of an international conspiracy, corruption, military incursions in politics, the geographical location of Ajaokuta Steel and the culture of neglecting projects, as further contributory factors. Interviewees and respondents mentioned also lack of accountability and transparency in the affairs of parastatals. These factors have greatly affected all parastatals in Nigeria. It was recommended that parastatals should appoint board members, the CEO and staff based on track records of good antecedents; publish their accounts in the national newspapers; or be privatised by Public Private Partnership (PPP) so that government will be able to concentrate on its primary duties of providing security, health services and education for its citizens.
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Mohammed, Ali Abdallah, and Suleiman Ahmad Said. "Could Stakeholder Dialogue Influence the New Governance ofUnsustainable Business? Embedded on Corporate Governance and CorporateSocial Responsibility: The Case Study of BP." Thesis, Karlstad University, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-29954.
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Being ethical and sustainable is a fate in doing business, since unsustainable business practicedamages the environment, and causes lack of resources currently and in the future whichdiscontinue economic development. The purpose of this study is to understand and analyzethe influence of stakeholder dialogue in the new governance integrated in CG & CSR forunsustainable business such as oil and gas industry particularly in BP Company, as well ashow and why the notion “new governance” including self and meta-regulation affects on BPCompany to perform ethical business. This study based on the case study methodologywhereby the theoretical framework of secondary data of CG, CSR and the new governancefound in journal articles, relevant textbooks, NGO reports and the information found on BP’swebsite were employed. Furthermore, the main findings of this study is that there is asignificant variation in BP’s CSR adoption regarding the TBL of CSR in which socialresponsibility performance found the worst performance among the TPL of CSR since thecompany selects where to demonstrate great interest on social responsibility and where toignore. Consequently, BP’s self-regulation is ineffective which signifies lack of transparencyand accountability. More importantly, meta-regulation is very effective in keeping BP ontrack in the face of wrong doing. The study conclude that BP’s non-financial reporting needto move beyond the traditional reporting on company’s policies, philanthropic actions, andCSR successes and give priority to risks and incidents considering the seriousness andimpacts. More importantly, BP needs new standards of transparency and effectivemanagement system to ensure good CSR performance. The study assures that for as long asBP’s operations touch the daily life of people and other organisms in our planet it mustprioritize the interest of its stakeholders via continual dialogue since it is one of thefundamental principles of corporate citizenship.
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Ellis, Julian Robert. "Accountability and multilateral global governance : exploring the discourse of transparency and the role of secrecy." Thesis, University of Bristol, 1999. http://hdl.handle.net/1983/a19d3ec7-0dd8-430a-8751-5b07adbd7f30.
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Moura, Luiz Carlos Feitosa de. "Does transparency pay off? Evidence from stock market segment switches." reponame:Repositório Institucional do FGV, 2017. http://hdl.handle.net/10438/18506.
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Previous issue date: 2017-05-10<br>Research on corporate governance has made a substantial effort to determine its impact on the stock market, albeit little attention has been given to testing the value of distinct listing segments of transparency. Building on the asymmetric information and investor awareness literatures, we test the relative importance of each level of corporate governance in the Brazilian Stock Exchange and how they are perceived among shareholders. Using an event study methodology, we provide clear evidence that investors are willing to reward high levels of transparency, although it is not the smartest investment choice in the short-term as one might expect. Finally, our last analysis explores situations in which the relationship between transparency and the firms’ cumulative abnormal returns can be enhanced. For this purpose, we make use of the Altman Z-score (2000) and present clear reasons of whether and how this strong relationship can be moderated. The results are robust to alternative event windows, different time-periods in the comparison, alternative sets of control variables, and distinct measures of financial health.
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Abu, Hassim Aliza. "Project governance : ethical decision making in project procurement in the Malaysian public sectors." Thesis, Queensland University of Technology, 2012. https://eprints.qut.edu.au/64245/1/Aliza_Abu_Hassim_Thesis.pdf.
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Managing public sector projects in Malaysia is a unique challenge. This is because of the ethical issues involved during the project procurement process. These ethical issues need attention because they will have an impact on the quality, cost and time of the project itself. The ethical issues here include conflict of interest, bid shopping, collusive tendering, bid cutting, corruption and the payment game. In 2006, 17.3% of 417 Malaysian government contract projects were considered sick due to contractors' performances that failed to conduct the project according to the project plan. Some of the sick projects from these statistics are due to the ethical issues involved. These construction projects have low quality due to the selection of the contractors, done unethically due to personal relationships instead of professional qualifications. That is why it is important to govern the project procurement processes to ensure the accountability and transparency of the decision making process to ensure that these ethical issues can be avoided.
Extensive research has been conducted on the ethical issues in the tendering process or the award phase of project management. There is a lack of studies looking at the role of clients, including the government client, in relation to unethical practice in project procurement in the public sector. It is important to understand that ethical issues not only involve the contractors and suppliers but also the clients. Even though there are codes of ethics in the public sectors, ethical issues still arise. Therefore, this research develops a project governance framework (PGEDM) for ethical decision making in the Malaysian public sectors. This framework combines the ethical decision making process together with the project governance principals in guiding the public sectors with ethical decision making in project procurement.
A triangulation of questionnaire survey and Delphi study was employed in this research to collect required qualitative and quantitative data. A questionnaire survey was conducted among the public officials (the practitioners) who are currently working in the procurement area in the Malaysian public sectors, in identifying the ethical behaviours and factors influencing further ethical behaviour to occur. A Delphi study was also conducted with the assistance of a panel of experts consisting of practitioners that have expertise in the area of project governance and project procurement as well as academician, which further considered the relationship and the influence of the criteria and indicators of ethical decision making (EDM) and project governance (project criteria, organisational culture, contract award criteria, individual criteria, client's requirements, government procedures and professional ethics).
Through the identification and integration of the factors and EDM criteria as well as the project governance criteria and EDM steps for ethical issues, a PGEDM framework was developed to promote, and drive consistent decision outcome in project procurement in the public sector. The framework contributes significantly to ethical decision making in the project procurement process. These findings not only give benefit to the people involved in project procurement but also to the public officials in guiding them to be more accountable in handling ethical issues in the future and to have a more transparent decision making process.
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Khalid, Sharif Mahmud. "Corporate governance in the Ghanaian mining industry : stakeholder perspectives on accountability, transparency and corporate social responsibility." Thesis, University of Reading, 2016. http://centaur.reading.ac.uk/69959/.
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Corporate governance (CG) and corporate social responsibility (CSR) have remained hotly debated subjects since their emergence. Evidence from these debates points to no apparent end in sight in the ongoing sustainability agenda. This research aims to augment the debate by filling existing gaps in research such as site-specific geographical social, environmental and ethical reporting of Ghana‘s high impact mining industry. The research seeks to analyse interviews to assess engagements between stakeholders and multinational mining firms in the context of appreciating accountability and transparency. It is difficult to deny that there has been a modest surge in the field of mainstream social and environmental accounting in the last three decades or so, and it is still considered a growing domain within accounting research. Social and environmental accounting is seen here as a vehicle to reveal intertwined corporate and social events aimed at liberating and guiding society towards a just, accountable, transparent and sustainable pathway. This research applies Habermas‘ theory of communicative action and postcolonial theory in the critical examination of the practice of CG and CSR. Through qualitative content analysis of corporate annual/integrated reports of multinational mining firms with operations in Ghana and analysis of interviews with stakeholders of the mining industry, the research reveals colonised features of the industry by multinational firms and in extreme cases racial issues. These issues represent obstacles to the attainment of accountability and transparency between firms and their stakeholders. The thesis proposes a corporate accountability framework reminiscent of indigenous local and international best practices towards a more stakeholder-centric model of multinational corporate accountability and transparency in the ‗Third-world‘.
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Ould, Mohamed Lemine Moustapha. "Bonne gouvernance et droit des affaires en Mauritanie." Thesis, Toulouse 1, 2016. http://www.theses.fr/2016TOU10001.
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Droit des affaires et bonne gouvernance ! Existe-il un lien entre ces deux phénomènes ? L’étude esquissée a tenté d’apporter des réponses à cette question. Dans le contexte mauritanien, la thématique se voulait être un prétexte pour examiner les possibilités qu’offre le système juridique et politique en termes de bonne gouvernance pour l’instauration d’un cadre propice aux affaires. Partant de ce que le libéralisme économique est devenu irréversible, nous assistons à une mobilisation du droit au service de l’économie, d’où la place accordée au droit et à la pratique des affaires dans les systèmes juridiques. Toutefois, règles et institutions propres au droit des affaires s’insèrent dans un univers plus global de règles juridiques, de principes politiques et d’institutions à même de favoriser la pratique des affaires. C’est pourquoi l’étude suggère des réformes pour une synergie féconde entre bonne gouvernance et droit des affaires. A cet égard, la liberté d’entreprise, fondement du libéralisme économique, ne peut avoir un contenu concret que dans une approche pluridisciplinaire, transversale des enjeux liés au domaine des affaires<br>Le résumé en anglais n'a pas été communiqué par l'auteur
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Oge, Ibrahim Kerem. "Transparency Promotion in Resource-Rich Countries: External Remedies to Reverse the Curse in the Caspian." Thesis, Boston College, 2012. http://hdl.handle.net/2345/3711.
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Thesis advisor: David A. Deese<br>My research builds upon the resource curse and external democracy promotion literatures to assess the prospects of transparency advocacy in non-democratic resource-rich countries. Azerbaijan, Kazakhstan, and Turkmenistan are all rich in hydrocarbons; however, in the last two decades, they have shown significant variation in terms of the transparency of oil revenues and expenditures. While Azerbaijan undertook substantial reforms to make its government revenues from oil almost completely transparent, Turkmenistan refrained from disclosing its revenues from natural gas exports. Finally, Kazakhstan, while undertaking some reforms, lagged behind Azerbaijan in pursuing a fully transparent revenue management policy. In authoritarian countries, transparency-related governance reforms are shaped by an interaction between international and domestic factors. Transparency in natural resource revenues is promoted by global actors including states, international financial institutions, and transnational networks as a measure to prevent or minimize corruption and mismanagement of revenues. In all three of my cases, the lack of public accountability and limited civil society activism prevented domestic agents from carrying out successful institutional reforms. In each case, the preferences of the elites have been important determinants of the degree of economic reform. I argue that transparency promotion from outside is expected to lead to institutional reform when it is matched with strong incentives for compliance. These incentives are created mostly by external actors, including states, international organizations, and international companies; yet they are also conditioned by the domestic economic and political landscape. Three cases from the Caspian region fully demonstrate the potential for different institutional outcomes among resource-dependent countries. A comparison of these countries' experiences will not only shed light on our understanding of the resource dependency and institutions, but also explain the institutional variance among the many non-democratic countries<br>Thesis (PhD) — Boston College, 2012<br>Submitted to: Boston College. Graduate School of Arts and Sciences<br>Discipline: Political Science
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Fernandes, da Costa Aleksandra. "Corporate power in international natural resource governance : a sociological perspective on the Extractive Industries Transparency Initiative (EITI)." Thesis, University of Exeter, 2015. http://hdl.handle.net/10871/18122.
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An emerging consensus in the academic literature explicitly recognises large corporations as political actors. Against this background, this research investigates how corporate power operates through political practices in international multi-stakeholder governance processes and how it is legitimised. The central focus of research is the EITI, a sophisticated and well regarded international standard for natural resource governance in which corporations from the extractive industries and institutional investors have been granted decision-making rights at the Board level. Moreover, the research aims at understanding the consequences of corporate power on the Standard's design and performance. Relying on a conceptual framework based on the writings of French sociologist Pierre Bourdieu, this thesis proposes a refined theoretical approach to corporate power by introducing the concepts of corporate symbolic authority and corporate political practice. This research was undertaken using a mixed-methods approach consisting of content analysis, interviews and participant observation. The findings suggest that companies are privileged partners in the EITI while members from resource-rich countries are effectively disadvantaged. The companies' privileged status is legitimised through taken-for-granted-assumptions portraying them as positive, responsible and exceptional agents. It rests on possession and deployment of various forms of resources, and is enshrined into EITI's principles and procedures. Thus, despite EITI's emphasis on transparency, inclusion and equality (in decision-making), the Standard ultimately reflects and perpetuates the existing power asymmetries which cause disempowerment and poverty of people in resource-rich countries in the first place. This effectively undermines EITI's impact and outcome. In conclusion, the argument is presented that by including corporations into international governance processes already influential actors not only gain direct access to decision-making, but additionally to symbolic authority. This further enhances and consolidates corporate power with substantial consequences for legitimate and effective governance at the international level. Therefore, this thesis enhances our understanding of corporate power and its deployment in multi-stakeholder governance at the international level.
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Falkeling, Felicia, and Lovisa Blomqvist. "Förtroende genom bolagsstyrning : En fallstudie med svenska storbanker." Thesis, Karlstads universitet, Handelshögskolan (from 2013), 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-71032.
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Finansiella skandaler som orsakats av bolagsmisslyckanden ligger till grund för diskussioner om förtroendet för den finansiella marknaden, därför kan implementeringen av bolagsstyrning och hur förtroende skapas inom banksektorn vara intressant att granska. Syftet med den här studien är att få en förståelse för förtroendeskapande genom implementeringen av bolagsstyrning på olika verksamhetsnivåer. Samt att granska de etiska värdegrunderna för implementeringen av bolagsstyrning ur ett förtroende-perspektiv. För att uppnå syftet utfördes en kvalitativ triangulering på tre storbanker, som innefattade dokumentanalyser av bankernas bolagsstyrningsrapporter, intervjuer med personer i ledande position och enkätundersökning med medarbetarna. I teorin framkommer att det inte finns ett bästa sätt att styra alla bolag på eftersom att alla bolag är olika. Detta visade sig genom att bankernas bolagsstyrningsrapporter var utformade på olika sätt men ändå innehåll liknande områden. En anledning till detta tolkas vara bankernas tillämpning av den svenska koden för bolagsstyrning (Koden). En slutsats som dragits i studien är att medarbetarna är det främsta föremålet för bolagsstyrning och verktyget för förtroendeskapande lokalt. Koden anses vara det viktigaste verktyget för bolagsstyrning centralt. Bankerna har ett antal uttalade värderingar som kan urskiljas som kopplingen mellan bolagsstyrning på central och lokal nivå, därför tolkas de som ett verktyg för bolagsstyrningen. Studien stödjer teorin om att bolagsstyrning bör baseras på etiska värdegrunder, då undersökningen av transparens och ansvarighet visar att de är viktiga komponenter att implementera för att skapa ett intern förtroende mellan ledning och medarbetare. Ett förtroende som i sin tur är viktigt för att medarbetare ska kunna skapa förtroendeingivande relationer med externa intressenter.
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Chege, Stella E. W. "Assessing youth participation in decision-making processes in community development programmes: a case study of the Spes Bona High School Dream2be Peer Education Programme." Thesis, University of the Western Cape, 2011. http://etd.uwc.ac.za/index.php?module=etd&action=viewtitle&id=gen8Srv25Nme4_6109_1360933352.
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<p>During this study, the challenges and best practices of youth participation in problem identification, planning, implementation, monitoring and evaluation of programmes were investigated and the effect of project outcomes on the youth and its implications for community development observed. The use of the qualitative research methodology to examine the extent to which the youth are involved in the decision-making processes was employed. In addition, a literature review that pertained to youth development and participatory community development was conducted. In particular, the participatory concept, and its relation to the inclusion of the youth at the decision-making table, was examined. By providing evidence from the empirical data, an argument is <br>presented that there are internal rigidities that are a hindrance to the youth in expressing their voice in the decision-making platform. However, the conclusion can be drawn that in order to understand the process of participatory development, it is crucial for the youth, community development practitioners and other stakeholders to understand the socio-economic conditions surrounding the youth as these will ensure positive programme outcomes as well as subsequent sustainable youth development.<br />
 <br></p>
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Francisco, Luís Cláudio de Almeida. "O contributo da auditoria pública para a Good Governance." Master's thesis, Instituto Superior de Ciências Sociais e Políticas, 2019. http://hdl.handle.net/10400.5/18939.
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Dissertação de Mestrado em Gestão e Políticas Públicas<br>Este trabalho visa discutir o papel das ISC enquanto entidades de auditoria pública, e
qual o seu contributo para a good governance. Das diversas pesquisas bibliográficas
efetuadas, apurou-se que a good governance é tida como uma forma de governação,
boa, que assenta em participação pública, em transparência, responsabilização,
respeito, cumprimento da lei e satisfação das necessidades das populações, onde se
basearia a força do desenvolvimento social.
Face aos objetivos de trabalho definidos, foi assim produzido e aplicado um guião de
entrevista a vários intervenientes qualificados de auditoria pública, tendo-se recolhido
opinião, experiências e visão sobre o modo como a good governance acontece hoje em
Portugal, nomeadamente quanto à transparência da governação, quanto acautela os
riscos da atividade pública e quanto permite a aplicação da accountability.
A utilização e aplicação de auditoria pública, facilitará o processo de criação de valor e
confiança pública de toda uma comunidade.
De acordo com a literatura de referência e com os entrevistados, a auditoria de contexto
público tem um papel determinante na concretização da good governance. De resto,
vários organismos internacionais de referência (OCDE, ONU, FMI, Banco Mundial, entre
outros) perseguem e fomentam a prática da good governance, não só, mas também,
com recurso ao reforço de práticas e procedimentos de auditoria pública, fazendo
relevar o papel complementar entre a produção de auditorias de compliance e de
auditorias de performance.
Das entrevistas aos intervenientes qualificados nestas matérias, foram obtidos
importantes contributos, em especial de reforço da prática da good governance através
da auditoria pública e dos relatórios produzidos por esta, reforçando assim a cidadania.<br>This paper aims to discuss the role of SAIs as public audit entities, and is contribution to
good governance. From the various bibliographical studies carried out, it was found that
good governance is considered as a good form of governance, based on public
participation, transparency, accountability, respect, compliance with the law and
meeting the needs of the population for social development.
In view of the defined work objectives, an interview guide was produced and applied to
a number of qualified interviewees which used public audit. Their opinions, experiences
and insights were collected on how good governance occurs; how it is transparent and
of much to guard against the risks of public activity and how much it allows the
application of accountability today in Portugal. The public audit outcome will be to
create public value and trust for an entire community.
According to the reference literature and the interviewees, the public context audit
plays a decisive role in the achievement of good governance. In addition, several
international reference organizations (OECD, UN, IMF, World Bank, among others)
pursue and foster good governance not only, but also through the reinforcement of
public auditing practices and procedures, regarding the complementary role between
the production of compliance audits and performance audits.
From the interviews with the qualified actors in these matters, important contributions
were obtained, in particular to reinforce the practice of good governance through public
auditing and the reports produced by it, thus reinforcing citizenship.<br>N/A
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Bizerra, André Luiz Villagelim. "Governança no setor público: a aderência dos relatórios de gestão do Poder Executivo aos princípios e padrões de boas práticas de governança." Universidade do Estado do Rio de Janeiro, 2011. http://www.bdtd.uerj.br/tde_busca/arquivo.php?codArquivo=2736.
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A administração pública apresenta vários problemas, que vão desde a ausência de avaliações quanto aos aspectos de eficiência, eficácia e efetividade na utilização de recursos e das políticas públicas adotadas, até a prática perversa da
corrupção em suas diversas formas. Grande parte destes problemas decorre da falta de mecanismos de controle e acompanhamento para saber se as ações promovidas
pelos gestores públicos estão de acordo com os objetivos da sociedade. Os problemas que decorrem desta relação de conflito de interesses entre aqueles que delegam a administração de suas organizações e aqueles que recebem esta delegação e administram, são chamados de problemas da relação entre principal e agente. No setor público pode-se considerar que agente é o gestor público (recebe a
delegação e administra) e principal é o cidadão ou a própria sociedade (que delega). Estes conceitos têm origem na teoria da agência. Esta teoria é um dos fundamentos da governança, seja no setor privado ou no setor público. E a governança adota princípios como a transparência e a accountability para propor práticas de controle e acompanhamento da administração, a fim de evitar os problemas da relação agente e principal. Deste modo, a presente pesquisa tem por objetivo avaliar se os relatórios
de gestão do Poder Executivo municipal são aderentes aos princípios e padrões de boas práticas de governança para o setor público acerca da transparência e da accountability na utilização dos recursos, bem como dos resultados gerados em
decorrência das políticas públicas adotadas. Para tanto, a metodologia utilizada neste trabalho foi a seguinte: através da pesquisa bibliográfica, identificou-se na literatura quais os princípios e padrões de boas práticas de governança para a
administração pública, e criou-se um quadro-síntese para servir de base para avaliação dos relatórios de gestão quanto aos aspectos de transparência e accountability; através da pesquisa documental foram selecionados os relatórios de
gestão da Prefeitura da Cidade do Rio de Janeiro a serem analisados, que foi a cidade escolhida para realização da pesquisa pela proximidade com o autor e pela disponibilização de diversos documentos em seu sítio eletrônico; a seguir, pela análise de conteúdo, fez-se a avaliação dos documentos utilizando-se o quadrosíntese produzido. Os resultados da pesquisa demonstraram que os relatórios de gestão analisados possuem pouca aderência aos princípios e padrões de boa governança, evidenciando-se uma aderência de apenas 37,71% em relação aos elementos estabelecidos no quadro-síntese. Assim, apontou claramente para o fato de que há pouca transparência nos relatórios de gestão, fato este que prejudica a accountability na administração pública.<br>The public administration has several problems, ranging from the lack of reviews on the aspects of efficiency, efficacy and effectiveness in use of resource and public policies adopted, to the evil practice of corruption in its different ways. Most of these problems derive from the lack of control mechanisms and monitoring to determine whether the actions taken by public managers are in line with the goals of society. The problems arising from that relationship conflict of interest between those who delegate the management of their businesses and those who receive this delegation and manage the business are called problems of the relationship between principal and agent. In the public sector can be considered that the agent is the public manager (receiving the delegation and administrate) and principal is the citizen or the society itself (delegating). These principles have their origin in the agency theory. This theory is a cornerstone of governance, whether in private or in public sector. And adopts governance principles such as transparency and accountability to propose control practices and monitor the administration in order to avoid the problems of agent and principal relationship. So, this research aims to evaluate whether the annual reports of the Local Administration are adherents to the principles and standards of good governance practices for public sector about transparency and accountability in resource utilization as well as the results generated from public policies adopted. For that, the methodology used in this study were as follows: through the literature search, was identified in the literature what were the principles and standards of good governance practices for public administration, and created a summary table to serve as a basis for evaluation of management reports, about the aspects of transparency and accountability; through documentary research were selected the annual reports of the Rio de Janeiro City to be analyzed, which was the city chosen for the research by its proximity with the author and by the availability of several documents in the web site; following, the content analysis was done to evaluate the documents using of the summary table prepared. The research results showed that the annual reports studied have little adherence to the principles and standards of good governance, demonstrating an adherence of only 37.71% compared to the elements set out in the summary table. Thus, there remained clear that there is little transparency in the management reports, a fact which affect the accountability in public administration.
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Uzoigwe, Michael Uchenna. "Exploring multi-stakeholder initiatives for natural resource governance : the example of the Nigerian Extractive Industries Transparency Initiative (NEITI)." Thesis, University of Birmingham, 2012. http://etheses.bham.ac.uk//id/eprint/3346/.
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Multi-stakeholder Initiatives (MSIs) bring multiple stakeholders (usually government, business, and civil society) to a common platform to dialogue, design, and implement sustainable solutions to identified governance issues. However, what factors are likely to determine the effectiveness of MSIs? The Extractive Industries Transparency Initiative (EITI) is a global MSI, established in 2003, that seeks to improve the management of natural resource wealth in implementing countries through increased transparency. This study examines the Nigerian EITI to explore the factors that influence the organisation and effectiveness of MSIs. We find that the Nigerian EITI (NEITI) falls short of a truly multi-stakeholder initiative and hence is limited in its impact and effectiveness in improving resource wealth management in Nigeria. Four factors deduced from a combination of agency and collective action theories appear to be strong in explaining the shortcomings of the NEITI. These factors are the Nigerian structural environment, the characteristics of the stakeholders to the Nigerian extractives industry, the emergent governance structure of NEITI, and the nature of external influence on NEITI. Evidence gathered from the implementation of NEITI, demonstrates that a combination of these factors has contributed to the difficulty in achieving a truly multi-stakeholder structure and hence the limited impact of the initiative on improving resource wealth management in Nigeria.
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Owens, Jeffrey, Rick McDonell, Riël Franzsen, and Jude Thaddeus Amos. "Inter-agency Cooperation and Good Tax Governance in Africa." Pretoria University Law Press (PULP), 2017. http://epub.wu.ac.at/6292/1/2018_Inter%2Dagency_Cooperation_and_Good_Tax_Governance_in_Africa.pdf.
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In 2015, the Vienna University of Economics and Business (WU) and the
African Tax Institute at the University of Pretoria launched a project to
identify the links between corruption, money laundering and tax crimes in
Africa. The project promotes the concepts of good tax governance and the
importance to economic development of a tax system that is transparent
and free of corruption. The project explores how law enforcement agencies
and tax authorities can best cooperate to counter corruption and bribery.
The project was initially aimed at three focus countries, namely, Ghana,
Nigeria and South Africa, but soon was extended to other African
countries. This is a joint initiative with the United Nations Office on Drugs
and Crime (UNODC) and is also supported by the World Bank.
This book brings together a series of background papers prepared for the
Conference on Inter-Agency Co-operation and Good Tax Governance in
Africa held at the University of Pretoria in July 2016. After a rigorous
double peer-review process, the papers were revised by the authors. We
express our gratitude to and acknowledge the services of the following peer
reviewers: Tom Balco; Carika Fritz; Leon Gerber; Willem Jacobs;
Benjamin Kujinga; Thabo Legwaila; Annet Oguttu; Dirk Scholtz; David
Solomon; and Xeniya Yeroshenko.
Finally, we express our sincere gratitude to all the research and
administrative assistants who contributed to the Good Tax Governance in
Africa Project. This book pays tribute to their efforts.
Jeffrey Owens, Rick McDonell, Riël Franzsen and Jude Amos
(Vienna and Pretoria,
November 2017)
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Cavalcanti, M. "Models for the implementation of governance and transparency in the financial companies: the quality management in the santander group." Thesis, Українська академія банківської справи Національного банку України, 2007. http://essuir.sumdu.edu.ua/handle/123456789/60500.
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Щоб отримати якість у наданні послуг, необхідно побудувати
навколишнє середовище в компанії, де превосходительство послуги пропонується
Замовник - це місія всіх інтегрованих членів організації - старанна,
адміністратори або керування та управління.<br>To get quality in the rendering of services, it is necessary to construct an
environment in the company where the excellency of the service offered to the
customer is a mission of all the integrant members of the organization – diligent,
administrators or controlling, and governance.
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Al-Khawaaldah, Bani Hasan Abdullah A. K. "Accounting disclosure, financial transparency, ownership structure and corporate governance : implications for internal and external WVB Jordanian credit risk assessments." Thesis, University of Plymouth, 2011. http://hdl.handle.net/10026.1/1097.
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Creditworthiness is a quality that is important to all stakeholders of an organisation, especially bondholders. It is posited that good corporate governance practices assist the confidence that stakeholders have in an organization’s ability to generate the strong cash flows that are needed to meet financial obligations, which in turn should enhance credit risk assessments. Much research has been conducted into rating assessments, but these have largely been directed at developed markets and they have not generally been focused on the impact of good corporate governance practices and procedures. The primary focus of this research is to address this issue through an investigation into the impact of key factors upon the credit risk assessments of listed companies on the Amman Stock Exchange (ASE) in Jordan, as assessed by World'vest Base Inc. (WVB) credit risk assessment scores for Jordanian companies between 2005 and 2007 inclusively. Drawing upon insights from agency (including management disciplining and wealth redistribution hypotheses), stewardship, stakeholder, signalling, legitimacy and the diffusion of innovation theories, this thesis investigates the determinants of WVB credit risk assessments of Jordanian firms under five headings: accounting and financial aspects, market and regulatory perspectives, influence of ownership structure, financial transparency/disclosure and corporate governance factors. To achieve this, an array of modelling techniques is used in order to provide a more comprehensive picture. They include bivariate analysis, one-way analysis of variance, ordinary least square regressions for numerical scores, binary logistic regressions, and ordinal logistic regression. The results demonstrate that accounting and financial factors have a significant impact on credit risk assessments but not capital intensity. Profitability is positively associated with credit risk assessments, while leverage and loss propensity have a negative association. With respect to market and regulatory factors, size and Tobin’s Q are positively associated with credit risk assessments. By contrast type of sector and audit are not related to credit risk assessments. Foreign ownership enhances ratings, whilst institutional ownership has a negative impact. Also, insider ownership and family ownership have some importance. It was surprising to find that whilst financial transparency and disclosure variables are significantly associated positively with credit risk assessments in some models, they were generally not significant across other models. Nevertheless, the study finds empirical evidence to support a degree of association between credit risk assessments and corporate governance factors. There is also a positive association between board size and credit risk assessments, but the most important aspect of corporate governance for Jordanian firms is board expertise. The originality of this thesis also embraces the inclusion not only of externally published WVB risk assessments in the Jordanian context, but also internal numerical ratings that were made available with kind permission from the WVB agency for the purposes of this research. The question is whether there are insights that can be gained from such internal ratings that have not hitherto been made available to other researchers. The answer is in the affirmative, for role duality on the board of directors is evidently more important to WVB’s own internal numerical rating assessments than is evidenced by the WVB externally published credit risk assessments. Specifically, the significance of corporate governance (role duality) is missed by multivariate models that are based solely on externally published data. Furthermore, financial transparency and disclosure variables reveal more (albeit moderate) support for the more refined internal scores of WVB than for the external assessment ratings. Finally, family ownership is also important to WVB’s internal scores. Thus, this research has enabled deeper insights to be gained into credit risk assessment determinants within the Jordanian context.
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Rajainmäki, Minna. "Social Media Policy for Transparency - A case study of the Ministry of Finance of Finland." Thesis, Malmö högskola, Fakulteten för kultur och samhälle (KS), 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:mau:diva-22711.
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2 / 46AbstractTrend in governing has changed since the inception of the 21st century. New media technologies have forced governments to alter their attitudes on communication, transparency and the public sphere. While ideas of transparency and open government have spread in modern societies, there remains a burgeoning fear of losing control and privacy. The possibilities that new media present for misuse militate against creating more transparency.In this research, the transparency proposals of the Finnish government will be explored by studying the process of a new social media policy. The Ministry of Finance in Finland will serve as a case study.This paper raises and evaluates the following research question; what are the biggest obstacles hindering the process of open governance in Finland?The process of forming a policy report will be examined through a mix-method approach. Mixed method approach is applied in order to find out the greatest challenges on implementing the goals of open governance. The research will scrutinize the policy-making process, when a brand new social media policy paper of the Ministry of Finance is being launched. First, by conducting an interview (Attachment 1) with a program leader Ms. Katju Holkeri the progress and challenges of the Open Government Partnership Initiative will be examined. The study shows how the policy-making process starts from international level.Second, the attitudes of civil servants towards social media are being explored by sending out a questionnaire to civil servants of the Ministry of Finance (Attachment 2). Out of the 400 employees 114 took part in the questionnaire, so the received answers show comprehensively on what level the social media skills of the civil servants are. It will then be discussed if it has an effect on transparency. Finally a social media policy paper will be analysed to see if it outlines the ideologies of open governance.The study shows what kind of policy the Finnish authority has on the use of social media and open governance and whether individual civil servants are in support of this development. The Degree Project is thus going to be a policy research with a case study. It will describe the ideological perceptions on transparency on three levels: national, organizational and personal.The most significant findings of the study is that transparency is much more than advertising the activity of the officials, but the Finnish government does not have a clear strategy for it. In year 2015 the government is only about to launch the first social media plan for governmental use. True open governance would however offer insight into the decision-making processes and furnish opportunities for the public to participate. Despite recent criticism on transparency hype the research highlights the urge for open governance and an overall change in attitudes towards social media.
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Al, Kahtani Faleh Salem B. "Current practices of Saudi corporate governance : a case for reform." Thesis, Brunel University, 2013. http://bura.brunel.ac.uk/handle/2438/7382.
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One of the most debated issues is that of corporate governance. The topic has been investigated by scholars from several scientific fields including the legal. Indeed, corporate governance has been examined by a great number of law scholars, with particular regards to the improvement of various aspects. For example, effective corporate governance focuses on protecting and advancing aspects related to shareholders’ rights, the board of directors and corporations’ internal and external audit systems. The main objective of this research is to suggest reformation to the Saudi corporate governance framework in order to achieve satisfactory corporate governance practices. The second purpose of the research is to investigate the current practices involved in Saudi corporate governance arrangements. The final aim is to determine how a Saudi corporate governance framework would most benefit corporate governance from the Islamic perspective. This study intends to provide a regulatory analysis to influence those regulations that should be implemented to adjust corporate governance practices as they affect the Saudi capital market. The researcher found that Saudi corporate governance has been promulgated in accordance with principles of on-going international corporate governance. Alternatively, the Islamic perspective on corporate governance has been debated more recently, as an idea that needs to be progressed in order to provide associated benefits to the corporate governance framework in Saudi Arabia. Therefore, Saudi corporate governance provisions can be seen as based largely on positive man-made laws. The researcher further discovered that Saudi corporate governance as an institutional framework is divided between several institutions, whether internal or external, which might result in some ambiguity when it comes to implementing good corporate governance practices. However, the research results revealed that Saudi corporate governance provisions have to be reformed in accordance with popular worldwide corporate governance principles, namely the UK Corporate Governance Code, the UK Companies Act and the OECD principles of corporate governance produced.
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Shelley, Alexander R. "Gauging Corporate Governance for Sustainability : Public-Private Partnership in Accounting for Sustainable Development." Thesis, Uppsala universitet, Institutionen för geovetenskaper, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-203648.
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Corporate finance reporting is based in rigorous, rules-based frameworks yet environmental and social reporting does not seem to have these normalised tools. The sustainable development of the business movement, in terms of increased environmental and social responsibility, will remain marginal as long as policy decisions maintain their direction towards old models of corporate governance that are not based on the key principles of the triple-bottom line, CSR and accountability. This thesis attempts to gauge to what extent Public-Private Partnership performs a transparent and independent source and appraisal of the standards of Governance for Sustainability for selected firms. This investigation is delimited to an Environmental Social Governance metric analysis and comparison of non-financial corporate data disclosure in sustainability reports from the mining and metals industry in the Nordic countries. It has been inferred from the analysis that an extrapolation can be made based on the financial predictions and trend prospecting of LKAB, Boliden Group, Lundin Mining Corporation, and the Swedish Association of Mines, Mineral and Metal Producers for the future growth of both the Nordic mining sector and sustainability reporting. As a result, ‘best-practice’ in reporting procedures could be exported to where demand is highest from pioneering firms with the ‘first-mover’ advantage, to SME’s and other interested firm’s outside of the Nordic countries. It has been identified that using the Global Reporting Initiative reporting framework enhances partnerships in businesses that adopt and use its index to the extent where it becomes integrated into their management chains and business strategies. The more comprehensively a firm discloses its non-financial performances with relation to the GRI framework, the more integrated reports appear to become. The standardisation of the accurate reporting and disclosure used from the GRI G3.1 varies greatly just between three firms in the same sector and region.
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Klein, Asmara. "La "transparence", une norme et ses nouvelles pratiques transnationales : l’exemple de l’Initiative pour la Transparence dans l’Industrie Extractive." Thesis, Paris, Institut d'études politiques, 2013. http://www.theses.fr/2013IEPP0053.
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En 2002, l’Initiative pour la transparence dans l’industrie extractive (ITIE) est lancée par le Premier Ministre britannique en réponse à la campagne Publiez ce que vous payez (PCQVP). Celle-ci avait participé à la mise sur agenda de la malédiction des ressources, un ensemble de maux économiques et socio-politiques qui pèsent sur de nombreux Etats riches en ressources naturelles. L'ITIE reprend l’une des préconisations de PCQVP, à savoir l’injonction à la transparence : la publication des revenus pétroliers, gaziers ou miniers permettrait aux citoyens de demander des comptes à leurs dirigeants pour la gestion de la manne générée par l’extraction de matières premières. L’exercice de transparence de l’ITIE, à laquelle les états riches en ressources naturelles adhèrent librement, consiste à réconcilier les paiements déclarés par les entreprises extractives d’une part et les recettes déclarées par l’Etat d’autre part. Il s’appuie par ailleurs sur une gouvernance tripartite inédite dans l’industrie extractive : organisations de la société civile, compagnies extractives et gouvernements négocient ensemble pour déterminer les exigences du standard ITIE. Comment des acteurs d’horizons divers sont-ils venus à partager cet intérêt commun et que peut nous apprendre ce consensus sur la notion de transparence et ses usages contemporains dans les politiques de coopération internationale ? Cette recherche raconte l’histoire d’une conquête normative, ses enjeux, ses acteurs, ses batailles afin de réfléchir – par le biais du renouvellement des attributs de légitimité de ceux qui concourent à définir la norme – à la refonte de l’autorité politique dans le système international<br>The British Prime Minister launched the Extractive Industries Transparency Initiative (EITI) in 2002 in response to the transnational Publish What You Pay campaign (PWYP). The NGOs, which are member of the PWYP coalition, had been fighting the resource curse by advocating for more transparency in the extractive industries. They argued that empowering citizens of resource rich countries by informing them about the wealth generated by extraction would help insure that those extractive revenues were properly accounted for. The EITI took over this idea and gathered representatives from civil society organisations, extractive companies and governments to design a global standard which resource rich countries can voluntarily decide to comply with. the EITI standard is based on a reconciliation of payments declared by companies on the one hand and revenues declared by the state on the other. The reports that come out of this reconciliation process are then disseminated and can lead to a general public discussion about the way extractive rents are managed. What lead actors from different backgrounds, with often conflicting interests, to agree on a transparency norm and what can this consensus tell us about the notion of transparency and its present (and profuse) use in international development programmes ? This thesis investigates the reasons for the emergence of the transparency norm and its fast diffusion on the international scene in the last 10 to 15 years. It also looks at some of the concrete practices that resulted from this normative evolution, which contributes to a thinking about the renewal of political authority in the international system
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Rattanakaset, Patrawan. "La gouvernance d'entreprise en Thaïlande, en France et en Chine." Thesis, Aix-Marseille, 2013. http://www.theses.fr/2013AIXM1013.
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L'objectif du principe de gouvernance d'entreprise de l'OCDE défini des recommandations en matière d'organisation et de transparence des entreprises afin d'obtenir le meilleur équilibre entre le surveillance, l'efficacité de la direction et la participation des parties prenantes. Aujourd'hui, ce principe est un ligne directrice essentielle pour gagner la confiance des investisseurs et constitue le standard minimum de la gestion des entreprises. L'efficacité de ce principe est non seulement dépend de la politique, l'économie et la connaissance des législation, mais aussi, dépend d'application des loi en Thaïlande, en France et en Chine. Notre étudie analyser les différences qui amènera pour créer une connaissance qui peut permettre l'adaptation d'un nouveau système de gestion d'entreprise afin d'améliorer le meilleur développement d'économique durable<br>The principe of corporate governance of the OECD define recommendations for the organization and transparency of companies to obtain the best balance between the surveillance, the effective of leadership and the participation of stakeholder. Today, this principe is a guideline essential to gain the confidence of investors and its the minimum standard of corporate governance. However, the effectiveness of this principle depend on the politics, the economy and the legislation. And the varies according in Thailand, in France and in China. The study of these differences will lead then to create knowledge that may enable the adaptation of a new business management for better sustainable economy development in each country
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Malapane, Anthony Tshwarelo. "The effects of the oversight role of legislatures in promoting good governance in South Africa with specific reference to the Gauteng legislature." Thesis, University of Limpopo, 2019. http://hdl.handle.net/10386/2918.
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Thesis (Ph. D. (Public Administration)) --University of Limpopo, 2019<br>South Africa continues to experiment with democracy after 23 years since its rebirth in 1994. The country‘s democracy is still developing towards greater transparency, full participation and accountability. Development depends on the existence of strong and vibrant institutions of accountability in the face of the challenges that threaten to reverse the gains made since the advent of democracy. Among such institutions is the legislature, which is the focus of this study. The study probes the oversight role of legislatures in South Africa. Oversight has become a subject of interest in the field of Public Administration as it is viewed as the mandate of legislatures to hold the government to account for managing public resources in the course of conducting public affairs. This study broadens the understanding of oversight by examining crucial relations between the legislature and the executive, and by providing insight into the legislature‘s ability and capacity to carry out the oversight mandate. This is mainly because in most developing countries, the legislative sector, and particularly African legislatures have been categorised as weak. They are generally censured to have institutional weaknesses and limited decision-making role. There are, however, common challenges, including but not limited to lack of capacity, the dominance of the executive and its reluctance to cooperate, and lack of political will attributed to various factors. These challenges are intensified by the legislature‘s perceived inability to deal with emerging issues. Studies previously conducted in the Gauteng Legislature have affirmed some of these challenges, including among others, lack of independence and capacity issues when exercising its oversight role. However, the literature pointed to increased oversight activities in democratic legislatures over the years. Although increase in oversight activities is acknowledged in the study, literature on oversight effectiveness is scant.
From the foregoing, the aim of the study was to examine whether the oversight role of legislatures has effects in terms of the promotion of good governance, particularly executive transparency and accountability as well as public involvement. In addition to focusing on the relationship between the executive and the legislature, ability and capacity of the legislature, the study also set out to determine the extent to which the public participates in oversight processes of legislatures. The study concentrated on the Gauteng Legislature, and focused on the work of Portfolio Committees as they are responsible for the day to day oversight work of legislatures. The literature reviewed points out to the complex nature of the legislative oversight setting based on the systems of governance adopted in a country, which has an influence on the relationship between the executive and the legislature, and in turn, on oversight. The study has employed a qualitative approach, with the data collected utilising semistructured in-depth personal interviews, participant observation and document analysis. Semi-structured personal interviews were the main data collection tool utilised to collect primary data from the participants. The participants were selected utilising non-probability (purposive) sampling to target participants with knowledge and experience on the subject matter to attain the objectives of the study. In addition, the participant observation and document analysis were used to collect both primary and secondary data to supplement the interviews with the respondents. This was mainly to respond to the contention of this study.
The study argues that the legislature through its oversight role has the ability and capacity to promote transparency and accountability as well as public involvement. The findings of this study suggest that to a certain extent, the oversight role might have positive effects on promoting executive transparency and accountability. However, the findings have pointed out some serious shortcomings regarding the extent to which the public participates in the oversight work of the legislature. This is regardless of the efforts made by the legislature to establish platforms to ensure that the public participates in the oversight role to hold the executive accountable. Furthermore, the study has found that Portfolio Committees are a suitable mechanism to hold the executive to account as among others, the Members of the Provincial Legislature (MPLs) work well together. There are improved relations between the Gauteng government departments and committees. The departments are responsive; yet there are still challenges leading to the elusion of accountability, with limited or no consequences. The study recommends inter alia, follow-up on oversight activities; committee action against the executive‘s reluctance; strengthening the role of research; and regular interactions between the executive and the legislature.
Keywords
Accountability, Committees, Democracy, Executive, Government, Governance, Good Governance, Legislature, Performance, Public Participation, Service Delivery, Transparency, Political Parties, and Oversight.
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Groninger, Katherine R. "Museum accountability in Britain and America : ethical standards and fiscal transparency in the twenty-first century." Thesis, University of St Andrews, 2011. http://hdl.handle.net/10023/2593.
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This thesis examines the current state of nonprofit museum accountability in the United Kingdom and United States, assessing methods of achieving fiscal and ethical accountability, as well as the factors that have influenced museum codes and policies to that end. The recent development of museum accountability is couched in corporate culture, government influence, and public expectations, making it an interdisciplinary concern. Yet museum professionalisation, including codes of ethics, conflict of interest management, and agreed-upon standards, has received little attention from researchers. This study engages in empirical research to assess museums’ responses to recent regulations, their execution of governance accountability, and the application of internal controls and fiscal transparency measures. These subjects appraise ethical governance and board member duties, in addition to audit practices and best practice policies. Research reveals inadequacies in the museum accountability systems in both Britain and America. As case studies serve to demonstrate, opportunities remain for financial and ethical misconduct, which can damage the public trust in museums. This thesis is the first broad empirical study to explain museum accountability in Britain or America, collating data across the entire museum sector, creating an industry-wide national framework from the quantitative and qualitative findings. No research has reported on the implementation of best practice measures according to the private, public and third sectors, stakeholders, and by the museum industry itself. Ultimately, this thesis provides unique evidence previously lacking in both the UK and US museum sectors, making it possible to posit and assess specific museums against an accurate national accountability framework.
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Goba, Themba. "An appraisal of the link between transformation and good governance at Sedibeng District Municipality / Themba Goba." Thesis, North-West University, 2014. http://hdl.handle.net/10394/10643.
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The dawn of democracy and adoption of the new constitution heralded in a new political dispensation for South Africa. These development set local government in a new path as various pieces of legislations and policies were passed to transform local government from fragmented and racially – based municipalities into democratic and non – racial entities. Transformation did not end on amalgamation of racial municipal entities and change to racial composition of the administration staff but has to transcend beyond to ensure accountability, transparency, responsive and participation of communities in the affairs of local government to promote good governance. The Sedibeng District Municipality (SDM) established various structures, systems and processes intend on promoting transformation. However, its process of transformation is limited only to the structure and composition of the administration. Little was done to transform the reigning culture which has its roots in the apartheid past, despite the existence of policies including the White Paper on the Transforming Public Service Delivery (Batho Pele). Accordingly, the existence of new structures, systems and processes failed to curb corruption in the ranks of Sedibeng District Municipality. Currently, a number of staff members are facing various charges of fraud and corruption. The Auditor – General have found that millions of rands have spent without proper procedure being followed. The state of affairs give indications that existing structures, systems and processes are not solid enough to curb corruption. Furthermore, the situation is accentuated by the municipality’s failure to involve communities in the affairs of the local government. Communities are only used to rubber – stamp processes and programmes that are imposed by the municipality. This renders communities and community organisations useless and ineffective in holding the councillors accountable. Against the background of the problem statement, the hypotheses of the study were formulated as follows: * There is a non – compliance of municipal regulations required for transformation and good governance at Sedibeng District Municipality. * The leadership of the municipality does not possess adequate knowledge and the political will to monitor and ensure consistent adherence to regulations as required by law to promote transformation and good governance. The study utilized both qualitative and quantitative research methods. The study involved a number of techniques to gather information which includes literature study and empirical research. The findings of the study prove that there is a high level non – compliance of municipal regulations required to promote good governance at Sedibeng District Municipality. The responses of senior management also prove that there is a clear lack of leadership in the Sedibeng District Municipality. The study offers significant recommendations to improve the situation. The intend of the study was to explore and open avenue for further research in the field of change management (transformation of behaviour and culture), impact of cadre deployment in municipal performance and idea of public participation and involvement in the affairs of local government.<br>M Development and Management (Public Management and Governance), North-West University, Vaal Triangle Campus, 2014
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Roca, Thomas. "La Gouvernance à l’heure du Consensus Post-Washington : les limites théoriques et méthodologiques d'un concept protéiforme." Thesis, Bordeaux 4, 2011. http://www.theses.fr/2011BOR40005/document.
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Avec l’évolution du Consensus de Washington comme fil conducteur, nous montrons que la gouvernance est partie à la reconquête de son caractère politique, caractère que les tenants du « tout marché » lui avaient retiré. Une fois le constat établi d’une gouvernance désormais démocratique, nous analysons les indicateurs produits pour la quantifier. Ces indicateurs sont en majorité des indices de perceptions, ils demeurent imparfaits, parfois biaisés.En nous intéressant à la mesure de la corruption, nous avons mis à jour l’existence d’un biais que nous qualifions de réflectif ou médiatique. La liberté de la presse joue un rôle important sur les perceptions. Nous suggérons que l’indice de perception de la corruption produit par Transparency International pénalise les jeunes démocraties. L’ouverture des médias et une liberté de la presse grandissante, en mettant à jour les actes de corruption jusqu’alors non révélés, influencent les experts de Transparency International qui ont tendance à dégrader leur notation.Récemment, un nouvel outil est apparu pour mesurer la qualité institutionnelle. Si les enquêtes menées auprès des ménages ne sont pas nouvelles en tant que telles, leur systématisation ouvre de nombreuses perspectives. En utilisant le Gallup World Poll nous avons été en mesure d’observer le ressenti des populations concernant la corruption, et ce, à une échelle encore inédite. Nous avons alors été en mesure de comparer les perceptions des ménages à celles des experts. Nous avons alors identifié les déterminants de ces écarts et montré l’influence de facteurs comme la liberté de la presse, la nature du régime politique ou encore la confiance envers les gouvernements<br>With Washington Consensus as leit motiv, we show that governance ultimately reaffirmed its political nature which “whole market” supporters tried to eradicate. Once established the now democratic nature of governance, we study the indicators produced to evaluate it. These indexes are mostly perceptions indicators. Thus, they remain unperfected, sometimes biased.Focusing on corruption measurement, we uncovered a media or reflective bias. Press freedom plays an important role on perceptions. We suggest that the Corruption Perception Index, provided by Transparency International (TI) penalizes young democracies. Media aperture, broadcasting corruption deeds so far unrevealed, likely influences TI experts that consequently deteriorate their notations.Recently, a new tool appears to assess institutional quality. If household surveys are not brand new, their systematization opens new perspectives. Using Gallup Worl Poll, we were able to observe population’s feeling towards corruption at a global scale. Thus, we were able to compare population’s and expert’s perceptions. We then identified this gap determinants and put the light on the influence of press freedom, political organization or leadership approval
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Sabbatini, Juliana Fedak. "Comunicação Organizacional e Governança Corporativa: uma intersecção possível?" Universidade de São Paulo, 2010. http://www.teses.usp.br/teses/disponiveis/27/27154/tde-05112010-113946/.
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Esta tese investiga uma possível correlação entre as políticas de comunicação organizacional e as práticas de governança corporativa no universo empresarial, tendo como pano de fundo as profundas transformações no ambiente econômico, político, social e cultural a partir da segunda metade do século XX. Utilizando-se de extensa revisão bibliográfica como principal ferramenta metodológica e de uma pesquisa de campo com 22 empresas (que representam mais de 50% do valor de mercado de todas as empresas de capital aberto do Brasil), buscou-se construir a trajetória tanto da comunicação organizacional e seu corpus teórico, como da governança corporativa; tentando assim, observar os elos de intersecção existentes entre elas, tanto do ponto de vista teórico, como do ponto de vista de testes estatísticos. O estudo defende a tese de que processos de comunicação mais transparentes, colaborativos e integrados, além de heterogêneos no atendimento das diferentes demandas dos diversos stakeholders presentes na organização, são determinantes na construção de boas práticas de governança corporativa; ou seja, a intersecção positiva aqui identificada pode contribuir de forma decisiva para uma melhor capacitação e adaptação das empresas às profundas transformações presentes no cenário competitivo do capitalismo contemporâneo.<br>This thesis investigates a possible correlation between the organizational communication policies and the practices of corporate governance in the entrepreneurial sphere, using as a backdrop the profound transformations in the economic, political, social and cultural ambit from the second half of mid twentieth century onwards. With an extensive bibliographical review as the main methodological tool and a field research with 22 firms (which represent 50% of the market value of all the public companies in Brazil), I sought to build a trajectory of organizational communication and its theoretical corpus as well as corporate governance in an attempt to observe the existing intersecting links between them, both from a theoretical point of view and from the perspective of statistical tests. The study defends the thesis that more transparent, collaborative and integrated communication processes, besides being heterogeneous in addressing the different demands of diverse stakeholders present in the organization, are determinants in the construction of good practices in corporate governance. In other words, the positive intersection identified here may contribute decisively to a better empowerment and adaptation of the companies to the profound transformations present in the competitive scenario of contemporary capitalism.
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Castro, Carolina Jaber. "Análise da aderência dos relatórios de gestão às boas práticas de governança aplicadas ao setor público: um estudo em cinco universidades públicas federais." Universidade Federal Fluminense, 2016. https://app.uff.br/riuff/handle/1/3975.
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Previous issue date: 2016-11-29<br>A função da Administração Pública é gerir os recursos públicos de forma eficiente, em busca do bem comum, ou seja, tendo por meta alcançar os interesses dos proprietários destes recursos, a sociedade. No entanto, muitas vezes os interesses particulares dos gestores podem influenciar suas tomadas de decisão, o que acaba por distanciá-las do interesse público. Adaptada de idéias já utilizadas em organizações privadas, a governança pública surge, então, como um mecanismo que minimiza conflitos de interesses entre gestores e sociedade, possibilitando, pela aplicação dos princípios de transparência e accountability, um maior controle e fiscalização das ações da gestão pública. O mundo moderno abriu seus olhos para a importância da governança, fato que vem sendo demonstrado pela promulgação de leis sobre transparência pública, e publicação de estudos e manuais a respeito de boas práticas de governança em todo o mundo. O objetivo geral do estudo foi avaliar os relatórios de gestão e demais informações prestadas por uma amostra de cinco Universidades Públicas Federais de acordo com boas práticas de governança pública. Para isso, foram selecionadas boas práticas publicadas por órgãos influentes para análise das informações divulgadas pelas universidades, e, adicionalmente, realizada a avaliação dos portais de acesso à informação de acordo com a Lei 12.527 de 2011. Os resultados demonstram uma adequação média de 60% à lei de acesso à informação e 45,7% de aderência às boas práticas de governança, o que indica a necessidade de maiores investimentos das universidades na adoção de boas práticas de governança e na adequação de seus portais à lei de acesso à informação.<br>The function of public administration is to manage public resources efficiently, seeking the common good, that is, with the goal to achieve the interests of these resources owners, society. However, often managers particular interests can influence their decision-making, which ultimately distancing them from the public interest. Adapted from ideas already used in private organizations, public governance arises, then, as a mechanism that minimizes conflicts of interest between managers and society, allowing for the application of the principles of transparency and accountability, greater control and supervision of public management actions. The modern world has opened its eyes to the importance of governance, a fact that has been demonstrated by the enactment of laws on public transparency, and publication of studies and manuals on good governance practices worldwide. The overall objective of the study was to evaluate the management reports and other information provided by a sample of five Federal Public Universities in accordance with good public governance practices. For this, we selected good practices, published by influential organs, for analysis of information provided by the universities, and additionally performed the evaluation of information access portals according to Law 12.527 of 2011. The results show an average adequacy 60% to the access to information law and 45.7% of adherence to good governance practices, which indicates the need for further investments of universities in the adoption of good governance practices and the adequacy of its portals to the access to information law.
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Nash, Julie. "Early Adoption Dynamics Of Private Sustainability Governance Initiatives: A Case Study Of The Marine Cultured-Pearl Industry." ScholarWorks @ UVM, 2015. http://scholarworks.uvm.edu/graddis/389.
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We are witnessing a time of unprecedented human impact on the natural environment. Coral reefs, one of the most biologically diverse and productive ecosystems, are at the forefront of enduring these human impacts. Despite widespread recognition of coral reef degradation, counter measures have not reached a scale to offset the threat. The magnitude of this and other environmental issues call for a deeper understanding of the role the private sector can play in sustainable development.
In response to environmental pressures and the shortcomings of global-scale governance, private sustainability governance initiatives have developed. In the last decade, these initiatives have flourished, resulting in a diversity of formats including third-party certification, consumer product transparency systems, and industry roundtables. In many industries, these programs compete to define the transformation and evolution of sustainability governance in an industry.
This dissertation draws on a case study of the marine cultured-pearl industry to highlight the early adoption dynamics of private sustainability governance initiatives. The marine cultured-pearl industry provides an illuminating case study for the adoption of private governance, based on the potential strength of the positive environmental impact and farm presence in ecologically vulnerable coral reef areas. Yet despite these strengths, no formal sustainability initiatives have developed.
This research project explores the early adoption of private governance initiatives through a mixed-methodological, case-study approach. The first study, a quantitative survey of US jewelry consumers, examines the impacts of environmental messages on perceptions of luxury value. The second study assesses the effect of networked legitimacy on producer perceptions in private governance initiatives. The final study investigates the impact of value chain structure on competing private governance initiatives.
The research results provide evidence of a strong business case for the development of industry-wide sustainability initiatives and highlights distinctions between the rival private governance initiatives. The US jewelry consumer research shows that consumer messages featuring sustainability standards to protect coral reefs outperform third-party certification on luxury attributes. The marine cultured-pearl producer research highlights the legitimacy advantages of consumer product transparency when compared to third-party certifications. The value chain research indicates that, when compared to third-party certifications, consumer product transparency systems have characteristics that provide an advantage in addressing producer upgrading opportunities. Results from each of the three studies highlight the potential advantages of consumer product transparency systems over third-party certification initiatives in this and other settings. These results helped inform participatory action research to assess alternative pathways for private sustainability governance.
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Durnev, Artyom Alex. "Essays on corporate transparency and governance practices /." 2003. http://www.gbv.de/dms/zbw/557808855.pdf.
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Li, Yi-Hua, and 李怡樺. "Essays on Information Transparency and Corporate Governance." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/8d39bn.
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博士<br>國立交通大學<br>財務金融研究所<br>103<br>This study contains two essays on information transparency and corporate governance. Two proxy variables are utilized to represent information transparency: voluntary disclosure and information cost. The first essay refines and extends Brick, Palmon and Wald (2006) and explores excess executive compensation and its effects on firm value. The results show that excess executive compensation has a positive effect on firm value when firms disclose comprehensive information voluntarily and that this effect is even more pronounced in group-affiliated firms. Moreover, firms that engage in better comprehensive voluntary disclosure appear to alleviate agency problems more effectively when their controllers have a greater private benefit incentive or when the firms have better corporate governance. The second essay is based on an exogenous event and examines whether foreign institutional investors affect firm operating performance and corporate governance when the impact of the cost of information is considered. The results indicate that increasing the amount of foreign institutional investors has a positive effect on firm value and corporate governance. Moreover, the influence of foreign institutional investors is more efficient when the company has low information cost.
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Peng, Wei-Chin, and 彭偉卿. "Information transparency, corporate governance,and ownership structure." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/42664363592856396566.
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碩士<br>國立中央大學<br>會計研究所<br>104<br>The discussion in this study is mainly about corporate governance and ownership structure in relation to information transparency. Since information transparency has been a necessary part of the activities of corporate governance, improving information transparency helps lowering information asymmetry as well as stabilizing the development of capital markets.
This study is based on Taiwan Information Disclosure and Transparency Rankings System and selected listed company for the period of 2008 to 2014 as the sample. The empirical analysis result shows that the board size, independent director and supervisors, The Audit Committee, and audit from Big Four Firms have significantly positive relations with information transparency. Reversely, the result shows the scale of supervisors and CEO duality have negative relations with information transparency. Additionally, in the aspect of the factor of shareholding structure revealed the following facts. In considering the ownership of board, outsider, government organization, and managers, the higher the shareholding ratio is, the better the information transparency is. On the contrary, in considering the ownership of supervisors and controlling shareholders, the higher the shareholding ratio is, the worse the information transparency is.
As the result, this study can provide investors and government organizations with the factors which will influence the level of corporate information transparency, so as to improve the level of information disclosure and ensure investors’ equity in the future.
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Hsu, Lien-Cheng, and 許聯誠. "CORPORATE GOVERNANCE, INFORMATION TRANSPARENCY, AND CORPORATE PERFORMANCE." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/79ab6b.
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碩士<br>大同大學<br>事業經營學系(所)<br>107<br>Corporate governance is a mechanism for guiding and managing enterprises, which enables the board of directors and management to achieve operational goals in a way that is in the best interests of the company and all shareholders, to fulfill the responsibilities of business operators, and to protect the legitimate rights and interests of shareholders and to take into account other stakeholders interests. Information asymmetry is one of the biggest reasons for investment risk, and the lack of information transparency and the lack of instant disclosure are the main reasons for the asymmetry of information. Therefore, corporate governance ratings and information transparency have gradually received the attention of international investors, investment companies and regulatory authorities.
This study explores the impact of corporate governance indicators and information transparency assessments on the performance of companies listed in Taiwan. The operating performance data ROE, ROA and TOBIN are used as dependent variables, and the explanatory variables and their correlations are observed. During the period, the data of all companies' quarterly data and annual data showed that the ROE performance of most companies was better than the average. The difference between the maximum value and the minimum value of the performance was more than ten times.
The quarterly data on corporate governance and business performance during the sample period is added to the information transparency variable. The empirical result data shows that after adding the information transparency (TRUST) variable, the empirical result data shows that the relevant corporate governance mechanism has a negative impact on the ROA and ROE of business performance. The number of variables decreases, and the number of positive impact variables increases and has a significant impact.
The results of this study empirically show that corporate governance mechanisms do affect the performance of business performance. Enterprises with larger board sizes and more independent board seats will have a significant and significant impact on the company's operational performance under a sound corporate governance mechanism. The empirical results support the arguments of this study.
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Jiang, Hong-Yi, and 江泓一. "Disclose or Not? Governance Transparency, Foreign Institutional Investors and Performance." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/01651722747106399317.
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碩士<br>國立東華大學<br>國際企業學系<br>98<br>Firms with higher level of governance transparency have been argued to enjoy better performance in previous studies. Albeit information-asymmetrical, foreign institutional investors (FINIs) play an important role in the development of emerging economics and presenting good signal for other investors as well. Their investment relies heavily upon the governance structure and transparency, and also the content, quality and quantity of information disclosure of targeted firms.
This paper is to delineate the relationship between a firm’s governance transparency, by which if it can attract more investment of FINIs, and the associated performance. Sampling electronic firms in Taiwan during a period from 2005 to 2009, we employ the unique database of Corporate Information Transparency and Disclosure Ranking (CITDR) and of annual reports of the firms to test our hypotheses. The result shows that the higher intent of voluntary disclosure of the governance structures of the firms, the higher percentage of the shares FINIs will hold, which can lead to these firms’ better performance. Besides, the interaction effect between previous performance and information disclosure of firms toward corporate performance are discussed in this study.