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The purpose of this paper is to analyse the effect of critical success factors (CSFs) on information technology (IT) governance performance in public sector organizations in a developing country such as Tanzania.

Based on a previous study and a further literature review, a research model was developed for analysing the relationship between the CSFs found for effective IT governance in this environment and their effect on IT governance performance. A survey research method was applied for data collection and sample data from Tanzanian public sector organizations (this environment) obtained. Subsequently, a second‐generation structural equation modelling technique, namely partial least squares, was applied to test statistically the correlated effect.

The results indicate significant small to strong positive correlated effects on IT governance performance. The CSF with the most significant correlated effect was “involve and get support of senior management” and the one with the least “consolidate, standardize and manage IT infrastructure and application to optimize costs and information flow across the organization”. Finally, a CSF model for effective IT governance in this environment was proposed.

The findings imply that decision makers can optimize IT‐related plans and use of scarce resources by concentrating on the CSFs that have a significant effect on IT governance performance that could lead to an improvement of public service delivery. This study is limited to a single developing country but future studies can involve more such countries to broaden the insights into the effect of CSFs on IT governance performance in such environments.

By establishing the correlated effects between these CSFs and the IT governance performance, this study has revealed a significant impact of CSFs on IT governance performance. It also suggests a CSFs model for effective IT governance in this less‐resourced environment in which such studies have not been conducted before, yet which are vital for analysing and improving IT governance.

The purpose of this paper is to identify the current situation and the future improvement for IT governance and controls in developing country like Thailand.

Thai universities were selected and used as subjects for capturing the perception of IT executives on IT governance performance measures. In the first step, a global IT governance perspective was drawn from the literature review. In the second step, the important-performance analysis was applied to the metrics of IT governance balanced scorecard with collected survey data from 64 IT executives.

From a global perspective, the critical points that need to be concerned before implementing IT governance have been illustrated. From a regional perspective, the paper generated the strategic IT governance guidance for Thai universities.

This paper is beneficial for chief information officers, executive managers, IT managers, and academics. They will gain more knowledge and understanding about the mixed method of using metrics in IT governance balanced scorecard and importance-performance analysis in order to identify the current situation of IT governance and controls in their organizations. Additionally, the practical idea with this method can be applied to draw IT governance strategy in their contexts.

This paper specifies the critical points and directions of IT governance for Thai universities. The analysis covers global and regional viewpoints. This paper also provides the method for applying IT governance balanced scorecard metrics and importance-performance analysis to contribute IT governance strategy.

The purpose of this paper is to determine the effect of identity strength and organizational citizenship behavior (OCB) on good university governance and its impact on performance of religious ideology-based universities.

The design of this study was an explanatory design. This study had a deductive theoretical direction; therefore, the core method was quantitative. The “import” strategy served as a complement to the main method. With the time horizon, the selection of research objects in religious ideology-based universities managed by foundations, where the funds management of universities are sourced from the people, is based on the consideration that at present, the identity strength that is inherent in a higher education is funded by the people, as well as OCB is reflected in the behavior of people in the organization so that it has an impact on good university governance and performance, as described in the background at the beginning of this paper.

The successful the OCB is, the successful the good university governance and performance will be. The successful the good university governance is, the successful the university performance will be. In the mediation effect testing, it was found that good university governance had a significant mediation effect on relationship between OCB and university performance. It shows that good university governance strengthens the relationship between OCB and university performance.

Originality in this study is testing the mediating effect of good university governance that collaborates with OCB and performance variables, which are carried out at religious ideology-based universities in Indonesia that have different characteristics from universities in other regions. Originality in this study is as follows: good university governance and performance have been studied in a lot of previous research, but in this study, the focus of research is on religious ideology-based higher educations, where it is known that religious ideology-based universities are full with ideological values that become brands, if ideological identity used as one of the formers of good university governance and performance, it is expected that the accountability and performance of higher education will be better.

This paper aims to investigate the role of dynamic capabilities in the Information Technology (IT) Governance view framework and explores the relationship between three domains of IT governance (Strategy, Management and Operations) and firm performance.

In this study, the authors used a mixed methods approach and using a survey instrument and its validation with interviews, to collect data from 134 successful European SMEs in the multi-country setting of Belgium, Bulgaria, Denmark, Spain and the UK.

The findings show that various IT governance mechanisms function as dynamic capabilities and are directly associated with firm performance. The impact of each mechanism is different.

This study highlights the relationship between IT governance acumens and organisational performance. It contributes to the field of IT Governance Framework in management, and the results may be generalisable to wider economies and different organisation types.

This study investigates both direct and moderation effects of two dimensions of contract control and information technology governance on platform participants' financial performance.

Using data collected from 384 platform participants from China's two largest digital platforms, hierarchical regression is used to validate the conceptual model and hypotheses.

The empirical results show that contract completeness and information technology governance independently improved financial performance, while contract enforcement had an inverted U-shaped effect on financial performance. Furthermore, information technology governance amplified the positive effect of contract completeness, but not of contract enforcement, on financial performance.

This study advances the literature on partnership control by showing the interactive role of information technology governance and contract control. It also enriches research on information technology usage by revealing how information technology governance benefits business partnerships. Finally, it extends transaction cost theory by demonstrating that different dimensions of contracts have different effects on governing interfirm relationships.

With the ever-growing turbulent business setting, there is a great interest to study how a firm tailors information technology (IT) capability to shape agility and innovation capability to stay ahead of the competition. This study examines how IT governance and IT capability can be tailored to achieve firm performance through agility and innovative capability in a turbulent environment.

Drawing on the dynamic capability theory, this study based on the primary survey data of 253 responses from senior IT and business executives in China proves the hypothesized relationship in the proposed model.

This study shows that the IT governance mechanism positively impacts on IT-enabled dynamic capabilities. Further, IT-enabled dynamic capabilities positively impact on agility and innovative capability that in turn support to achieve firm performance. The environmental uncertainty is only significant in the IT-enabled dynamic capabilities–business process agility relationship.

This study suggests corporate leaders and executives to better exploit their resources and tailor IT capabilities in the turbulent environment. Further, this study offers theoretical and practical implications.

This study proposes ways for executives to examine the multifaceted nature of environmental uncertainty to achieve agility, innovation and firm performance rather than simply investing in IT.

This paper aims to investigate the relationship between corporate environmental, social and governance (ESG) ratings and leverage manipulation and the moderating effects of internal and external supervision.

The authors draw on a sample of Chinese non-financial A-share-listed firms from 2013 to 2020 to explore the effect of ESG ratings on leverage manipulation. Robustness and endogeneity tests confirm the validity of the regression results.

ESG ratings inhibit leverage manipulation by improving social reputation, information transparency and financing constraints. This effect is weakened by internal supervision, captured by the ratio of institutional investor ownership, and strengthened by external supervision, captured by the level of marketization. The effect is stronger in non-state-owned firms and firms in non-polluting industries. The governance dimension of ESG exhibits the strongest effect, with comprehensive environmental governance ratings and social governance ratings also suppressing leverage manipulation.

Firms should strive to cultivate environmental awareness, fulfil their social responsibilities and enhance internal governance, which may help to strengthen the firm’s sustainability orientation, mitigate opportunistic behaviours and ultimately contribute to high-quality firm development. The top managers of firms should exercise self-restraint and take the initiative to reduce leverage manipulation by establishing an appropriate governance structure and sustainable business operation system that incorporate environmental and social governance in addition to general governance.

Policymakers and regulators should formulate unified guidelines with comprehensive criteria to improve the scope and quality of ESG information disclosure and provide specific guidance on ESG practice for firms. Investors should incorporate ESG ratings into their investment decision framework to lower their portfolio risk.

This study contributes to the literature in four ways. Firstly, to the best of the authors’ knowledge, it is among the first to show that high ESG ratings may mitigate firms’ opportunistic behaviours. Secondly, it identifies the governance factor of leverage manipulation from the perspective of firms’ subjective sustainability orientation. Thirdly, it demonstrates that the relationship between ESG ratings and leverage manipulation varies with the level of internal and external supervision. Finally, it highlights the importance of governance in guaranteeing the other two dimensions’ roles by decomposing overall ESG.

This study aims to illustrate how collaborative platforms may leverage active community for climate change adaptation to implement biodiversity preservation policies.

This study adopts the Dynamic Performance Governance methodological framework to analyze the causal relationships affecting biodiversity preservation policy outcomes.

Active community reduces harmful factors for biodiversity (i.e. biological threats and anthropogenic pressure), limiting the risk of extinction of perennial plants. Stakeholders’ prior knowledge is an enabling condition of climate adaptation processes as it triggers the adoption of prescriptions and cultural changes in a community.

The study provides methodological guidance to define measures to deliver material information to support environmental performance governance. It elaborates an inventory of short- and long-term performance indicators integrating natural-science targets into accounting measures that can support policymakers operating in other contexts to implement climate change adaptation policies.

As a response to the study findings, social implications provide insights into how active community in collaborative platforms for climate change may support stakeholders to address natural resources imbalances, define strategies to share the burden among them and intervene on multiple policy domains (e.g. financial, environmental and social).

Climate change adaptation challenges are conceptualized as “super wicked problems,” and the collaborative platforms designed to address them are rendered as complex adaptive systems. This makes the paper go beyond traditional environmental governance, demonstrating that stakeholders’ interactions within collaborative platforms harness active community specialized knowledge.

The purpose of this study is to investigate the effect of financial performance (FP) and governance on the accounting and auditing organization for Islamic financial institutions (AAOIFI) disclosure for the Islamic banks.

The authors used the generalized least squares (GLS) estimation for 47 MENASA (Middle East, North Africa and Southeast Asia) Islamic banks (IBs) between 2012 and 2019. In this regression, disclosure is the endogenous variable. The performance and governance measures are the explanatory parameters. The authors use bank's size, leverage and age for control parameters. The robustness of results is verified via generalized method of moments (GMM) estimation method.

The findings indicate that performance measurement has weak effects on AAOIFI disclosure. Only the net interest margin (NIM) measure has a significant positive impact. The return of assets (ROA) and the return on equity (ROE) have a significant negative impact. Furthermore, all Shariah Governance measures have significant effects. Finally, the findings of this study support the governance's positive contribution to the disclosure in IBs.

Through including the whole issues allied to AAOIFI and their impacts on the banks' value, this study provides a significant summary for IBs, policymakers, regulators, AAOIFI and connected authorities across countries. In addition, the findings linked powers between jurisdictions with recommendations on growing the present AAOIFI practices.

This paper offers an original contribution to the accounting professionals and stakeholders who investigate the relationship between disclosure, performance and governance. It is considered as a basis for future studies in the simultaneous relation between these variables. It is crucial for accounting professionals, researchers and stakeholders interesting in the financial disclosure (FD) in IBs.

The purpose of this paper is to identify efficient governance using a governance efficiency score based on recommendations provided by codes of best practices in order to determine “good governance”.

Based on a sample of 320 US listed firms from 1994‐2001, governance practices were synthesized by an index computed according to a parametric method, the stochastic frontier analysis, which allows taking into account the relation between inputs (governance axes) and outputs (performance).

The use of a latent classis in the specification of the model allowed detecting two groups of firms according to their specific characteristics. The results of affectation equation show that the probability of being in the highest performing group is more important when the firm size, the dividend yield and the return on equity (ROE) are high, while a high leverage level decreases the chance to be in the non‐performing group. Moreover, the model allows establishing a dualist description of the two groups which point out two opposite governance systems. The non‐performing system is characterized by a managerial discretion, an ownership concentration, a dominance of the board by the CEO and a manager entrenchment. However, the highest performing system is characterized by an inside control efficiency and an inside financial control efficiency.

The sample choice presents a selectivity bias. Firms of the sample present some particularities in relation to other US firms, which limits the study generalisation. This study can also be the object of replications in other contexts.

This work is a demarcation in relation to previous works studying corporate governance quality, and particularly the relation between governance and performance. It provides a new econometric approach to develop a synthetic index to evaluate corporate governance firms' practices, wedged on performance level achieved by different firms.