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1 – 10 of over 79000
Article
Publication date: 30 January 2024

Li Si and Xianrui Liu

This research aims to explore the research data ethics governance framework and collaborative network to optimize research data ethics governance practices, to balance the…

Abstract

Purpose

This research aims to explore the research data ethics governance framework and collaborative network to optimize research data ethics governance practices, to balance the relationship between data development and utilization, open sharing, data security and to reduce the ethical risks that may arise from data sharing and utilization.

Design/methodology/approach

This study explores the framework and collaborative network of research data ethics policies by using the UK as an example. 78 policies from the UK government, university, research institution, funding agency, publisher, database, library and third-party organization are obtained. Adopting grounded theory (GT) and social network analysis (SNA), Nvivo12 is used to analyze these samples and summarize the research data ethics governance framework. Ucinet and Netdraw are used to reveal collaborative networks in policy.

Findings

Results indicate that the framework covers governance context, subject and measure. The content of governance context contains context description and data ethics issues analysis. Governance subject consists of defining subjects and facilitating their collaboration. Governance measure includes governance guidance and ethics governance initiatives in the data lifecycle. The collaborative network indicates that research institution plays a central role in ethics governance. The core of the governance content are ethics governance initiatives, governance guidance and governance context description.

Research limitations/implications

This research provides new insights for policy analysis by combining GT and SNA methods. Research data ethics and its governance are conceptualized to complete data governance and research ethics theory.

Practical implications

A research data ethics governance framework and collaborative network are revealed, and actionable guidance for addressing essential aspects of research data ethics and multiple subjects to confer their functions in collaborative governance is provided.

Originality/value

This study analyzes policy text using qualitative and quantitative methods, ensuring fine-grained content profiling and improving policy research. A typical research data ethics governance framework is revealed. Various stakeholders' roles and priorities in collaborative governance are explored. These contribute to improving governance policies and governance levels in both theory and practice.

Details

Aslib Journal of Information Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2050-3806

Keywords

Book part
Publication date: 12 February 2013

Luca Gnan, Alessandro Hinna and Fabio Monteduro

Research on public and non-profit organizations has recently shifted towards the main body of research on governance of organizations and many public and non-profit scholars…

Abstract

Research on public and non-profit organizations has recently shifted towards the main body of research on governance of organizations and many public and non-profit scholars focused on that. Actually, public and non-profit organizations are important elements of the whole spectrum of organizations. But in the meanwhile, their study, within the governance research, has kept aside. Moreover, with the scope and the aim of the governance research, public and non-profit governance research fitted to this new environment, focusing on performance issues, as private organizations do.

Details

Conceptualizing and Researching Governance in Public and Non-Profit Organizations
Type: Book
ISBN: 978-1-78190-657-6

Book part
Publication date: 12 November 2018

Bernice Davies, Anona Armstrong and Maree Fitzpatrick

In 2013, the National Mutual Acceptance (NMA) of single ethical review was introduced into the Australian public health sector to address the timeliness of multisite clinical…

Abstract

In 2013, the National Mutual Acceptance (NMA) of single ethical review was introduced into the Australian public health sector to address the timeliness of multisite clinical trials. A clinical trial is usually designed to test the effects of an experimental therapeutic product. While all research involving humans must comply with ethical guidelines, clinical trials testing products in Australia are also subject to stringent regulatory controls making the need to meet trial milestones critically import. Commercial clinical trials offer participating research sites substantial financial and clinical advantages. Concerns that bureaucratic processes have impeded commercial investment have influenced countries, including Australia, to introduce single ethical review, where one ethics review is accepted at multiple sites participating in the same research project. Although a central tenet of the NMA is the standardization of the behaviors and procedures of research review, concerns of inconsistency remain. This raises the question of whether the NMA does lead public healthcare agencies to adopt similar research governance practices.

A questionnaire survey was undertaken to explore the current experiences (n = 149) of the NMA in Victorian public health agencies, and 21 semi-structured interviews were conducted to explore expectations of the future of the NMA. The findings indicated that, while there was conformity to many of the process requirements of the NMA, a persistent focus on the needs of each individual healthcare agency rather than on complying with the national system weakened pressure on agencies to adopt standardization.

The NMA has the capacity to be a powerful tool in delivering quality clinical trial outcomes, maximize research resources and create dependable performance metrics if consistent policies and governance are followed.

Details

Applied Ethics in the Fractured State
Type: Book
ISBN: 978-1-78769-600-6

Keywords

Article
Publication date: 20 July 2022

Patrick Velte

This paper aims to analyze the impact that sustainable board governance has on corporate social responsibility (CSR) on the European capital market because of the current debate…

1414

Abstract

Purpose

This paper aims to analyze the impact that sustainable board governance has on corporate social responsibility (CSR) on the European capital market because of the current debate of future European regulations on the topic.

Design/methodology/approach

Based on a legitimacy and stakeholder theoretical framework, the author conducts a structured literature review and includes 86 quantitative peer-reviewed empirical (archival) studies on board gender diversity, sustainability board expertise and sustainability-related executive compensation and their impact on CSR variables.

Findings

Gender board diversity represents the most important variable in this literature review. The included categories of sustainable board governance positively influence both the total CSR and environmental outputs.

Research limitations/implications

A detailed analysis of sustainable board governance proxies is needed in future archival research to differentiate between symbolic and substantive use of CSR. In view of the current European reform initiatives on sustainable corporate governance in line with the EU Green Deal project, future research should also analyze the interactions between the included sustainable board governance variables and their contributions to CSR.

Practical implications

As both stakeholder demands’ on CSR outputs and CSR washing have increased since the financial crisis of 2008–2009, firms should be aware of a substantive integration of sustainability within their boards of directors (e.g. because of composition and compensation) to increase their CSR efforts and long-term firm reputation.

Originality/value

This analysis makes useful contributions to prior research by focusing on sustainable board governance as a key determinant of CSR outputs on the European capital market. The European Commission’s future evidence-based regulations [e.g. the corporate sustainability reporting directive (CSRD) and the corporate sustainability due diligence directive (CSDD)] should be promoted.

Article
Publication date: 31 October 2022

Reza Widhar Pahlevi

The principles of good corporate governance (GCG) in Islam are more stakeholder oriented than shareholder oriented. If the implementation of GCG always refers to the principles of…

Abstract

Purpose

The principles of good corporate governance (GCG) in Islam are more stakeholder oriented than shareholder oriented. If the implementation of GCG always refers to the principles of GCG that are sourced from the values of capitalism, it is necessary to reconstruct corporate governance so that it can be applied to Sharia institutions. Therefore, this study aims to carry out a detailed development of Islamic corporate governance with careful evaluation of the various aspects of the scientific panorama inherent in Islamic business and social finance.

Design/methodology/approach

The approach in this research is Islamic corporate governance research as a reference in “Article Title, Abstract and Keywords” based on Scopus from 1994 to 2021. The analysis was carried out in December 2021. VOSviewer and Excel software were used to analyze the collected data and apply bibliometric analysis.

Findings

The research findings indicate that Islamic corporate governance research can be categorized into subfields, such as research on the basics of Islamic corporate governance, analysis of Islamic corporate governance and research on various applications of Islamic corporate governance in Islamic finance. Although there is some important or fundamental research in Islamic corporate governance, this does not yet answer for such a powerful Islamic financial instrument. This study relies on research in the existing Islamic corporate governance literature and future research.

Research limitations/implications

This study relies on research in the existing Islamic corporate governance literature and future research. The outcome of the current study will provide a strategic perspective to law-making bodies and practitioners of the organization to implement Islamic corporate governance to attain a higher sustainability performance.

Practical implications

GCG practices make companies have better performance; the failure of small and medium enterprises is the result of weak corporate governance practices. Corporate governance is indeed not a solution to all the problems faced, but governance is an unquestionable thing to achieve business success.

Social implications

It discusses above the current state of corporate governance practices in the conventional economy and establishes the measurement of GCG at the functional level, compared from Islamic perspectives. Like any other civilization and religion, Islamic culture also embedded GCG since the early days of Islamization.

Originality/value

To the best of the authors’ knowledge, this paper is the first to examine the existing Islamic corporate governance literature by bibliometric analysis. The definite results and research areas can help scholars and researchers to conduct future research to enhance the scientific development of Islamic finance and provide alternative instruments to implement corporate governance according to Islamic values.

Details

Journal of Islamic Accounting and Business Research, vol. 14 no. 4
Type: Research Article
ISSN: 1759-0817

Keywords

Open Access
Article
Publication date: 19 June 2020

Jeffrey D. Kushkowski, Charles B. Shrader, Marc H. Anderson and Robert E. White

Multiple disciplines such as finance, management and economics have contributed to governance research over time. However, the full intellectual structure of the governance

4662

Abstract

Purpose

Multiple disciplines such as finance, management and economics have contributed to governance research over time. However, the full intellectual structure of the governance “field” including the exchange of knowledge across disciplines and the large variety of governance topics remains to be uncovered. To appreciate the breadth of corporate governance research, it is necessary to understand the disciplinary sources from which the research stems. This manuscript focuses on the interdisciplinary underpinnings of corporate governance research.

Design/methodology/approach

This paper employs bibliometric analysis to trace the evolution of corporate governance using articles included in the ISI Web of Science database between 1990 and 2015. Journals included in these categories encompass a full range of business disciplines and provide evidence of the multi-disciplinary nature of corporate governance. It also uncovers the topics treated by disciplines under the governance umbrella using a machine learning method called latent Dirichtlet allocation (LDA).

Findings

Corporate governance research deals with a number of strategy-related topics. Unlike strategy topics that reside in a single discipline, corporate governance crosses disciplinary boundaries and includes contributions from accounting, finance, economics, law and management. Our analysis shows that over 80% of corporate governance articles come from outside the field of management. Our LDA solution indicates that the major topics in governance research include corporate governance theory, control of family firms, executive compensation and audit committees.

Originality/value

The results illustrate that corporate governance is far more interdisciplinary than previously thought. This is an important insight for corporate governance academics and may lead to collaborative research. More importantly, this research illustrates the usefulness of LDA for investigating interdisciplinary fields. This method is easily transferable to other interdisciplinary fields and it provides a powerful alternative to existing bibliometric methods. We suggest a number of topic areas within library and information science where this method may be applied, including collection development, support for interdisciplinary faculty and basic research into emerging interdisciplinary areas.

Details

Journal of Documentation, vol. 76 no. 6
Type: Research Article
ISSN: 0022-0418

Keywords

Article
Publication date: 5 April 2013

Thomas Ahrens and Rihab Khalifa

This literature review seeks to engage with the discussion of the limitations of studying corporate governance processes as a “black box” by developing a theoretical framework for…

3088

Abstract

Purpose

This literature review seeks to engage with the discussion of the limitations of studying corporate governance processes as a “black box” by developing a theoretical framework for qualitative corporate governance research that can support the design of future hermeneutic research into corporate governance practices.

Design/methodology/approach

The approach is to develop a qualitative research framework based on the methodological discussions in the business and sociology literatures, and compare it with existing alternative research frameworks in the corporate governance literature and three qualitative field studies in corporate governance.

Findings

This paper identifies methodological gaps that have made it difficult for extant qualitative studies of corporate governance to capture the complexity of the practices they have studied. This paper suggests three main implications for future qualitative corporate governance research: it should seek to articulate the multiple meanings of corporate governance rules, techniques, and processes as they arise in practice in order to facilitate a better discussion of the complexity of corporate governance practices; it should reflect on the role of the researcher in the field and his/her interactions with the subjects because through those interactions the multiple meanings of practice can be detected by the researcher; it should seek to articulate how the authors of research papers choose the contexts in which they place their observations from the field and how they variously zoom in and out of their fields of study to foreground either local detail or the wider contexts.

Originality/value

Through a close reading of alternative corporate governance research frameworks and qualitative studies this paper explains how future scholarly and practical corporate governance research can produce insights into the lived experience of corporate governance.

Details

Qualitative Research in Accounting & Management, vol. 10 no. 1
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 10 July 2017

Peter Daiser, Tamyko Ysa and Daniel Schmitt

The purpose of this paper is to deliver further insights into empirical research on corporate governance of state-owned enterprises (SOEs) by systematizing existing knowledge…

6397

Abstract

Purpose

The purpose of this paper is to deliver further insights into empirical research on corporate governance of state-owned enterprises (SOEs) by systematizing existing knowledge, identifying current investigation backlogs, and deriving specific implications for future empirical research to address the lack of empirical knowledge in this field.

Design/methodology/approach

The study follows a literature analysis approach through a systematic, quantitative analysis of broad-based database queries from EBSCOhost and Web of Science to derive recommendations for future empirical research on SOE-oriented corporate governance.

Findings

The results indicate that empirical SOE-oriented corporate governance research is a growing field with wide-ranging opportunities for investigation. Given the lack of qualitative empirical research (representing only 21.7 percent of the studies identified) and the massive focus on regression analyses (69.9 percent) and secondary database data (77.2 percent), future empirical approaches should consider different methods and data sources. More qualitative research is needed for exploratory designs and canonical correlation-based statistical methods seem helpful for confirmatory approaches. In addition, 50.4 percent of the studies identified have a Chinese background, indicating room for studies from different cultural contexts.

Research limitations/implications

Given the range of the research field and the eclectic nature of the analytical approach, it is unlikely that every relevant scientific publication is included.

Originality/value

Since this study is the first of its kind, it contributes to SOE-oriented corporate governance research by drawing on a wide-ranging selection of studies and analyzing them to derive straightforward recommendations for future empirical research.

Details

International Journal of Public Sector Management, vol. 30 no. 5
Type: Research Article
ISSN: 0951-3558

Keywords

Article
Publication date: 18 May 2015

Niamh M. Brennan and Collette E. Kirwan

The purpose of this paper is to review and critique prior research on audit committees using a practice-theory lens. Research on audit committees has followed the same trajectory…

3930

Abstract

Purpose

The purpose of this paper is to review and critique prior research on audit committees using a practice-theory lens. Research on audit committees has followed the same trajectory as early research on boards of directors, which has been criticised for its singular theoretical perspectives and methodologies that do not capture the complexity of real-world experiences/behaviours.

Design/methodology/approach

The authors devise an analytical framework based on practice theory to conduct the review. The authors examine what audit committees should do (i.e. best practice) vs what audit committees actually do (i.e. actual activities in practice – praxis). Attributes of audit committee members, and the relationship dynamics relevant to their role execution (i.e. practitioners), are considered.

Findings

Research on boards has found that over-emphasis on agency theory’s monitoring role negatively impacts boards’ effectiveness. The authors invoke other theories in examining what audit committees do in practice. The authors characterise the role of audit committees as oversight not monitoring. The authors question whether, similar to auditing, audit committees are blamist tools or are genuinely orientated towards supporting improvements in organisational management systems. The authors unpack the ritualistic ceremonial behaviours and symbolic endeavours vs substantive engagement by audit committees. The analytical framework also considers the “guardianship circle” around audit committees in the form of the key practitioners and their relationships: audit committee members, auditors and managers.

Originality/value

Drawing on the analytical framework, the authors provide directions for further opportunities for research of audit committees.

Details

Accounting, Auditing & Accountability Journal, vol. 28 no. 4
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 29 April 2020

Md. Ali Rasel and Sandar Win

The purpose of this article is to systematically review extant research on the corporate governance (CG) of microfinance institutions (MFIs) from a global perspective. In the…

1137

Abstract

Purpose

The purpose of this article is to systematically review extant research on the corporate governance (CG) of microfinance institutions (MFIs) from a global perspective. In the process, it discusses scholarly contributions and highlights key issues from the findings of past studies on several governance attributes, in particular, their interconnections and influence on different institutional outcomes of the sector.

Design/methodology/approach

Although academic work on microfinance governance is substantial, prior studies lack a comprehensive approach to reviewing the literature on this topic. We adopted a systematic method to review past studies on microfinance CG by applying particular inclusion and exclusion criteria. In this regard, the study developed specific questions and sought to find their answers from the existing literature.

Findings

The findings from our research indicate that microfinance governance-performance relationship is the central focus of the majority of our reviewed papers, although a few attempts have been made to explain the interconnection between CG mechanisms at the firm and institutional level. Our findings also show that existing studies have used a variety of techniques to measure MFI performance vis-à-vis their hybrid mission, such as profitability and outreach. Moreover, the study found that common topics discussed in the mainstream literature include board structure, CEO characteristics, audit quality, external governance, disclosure and MFI ownership type.

Research limitations/implications

This review has some limitations that warrant further research. First, we considered only peer-reviewed scientific publications for our systematic review. Second, we omitted non-English journal papers from our sample. In light of these limitations, we provide some future research directions that may shed further light on our current inquiry.

Originality/value

This paper evaluates past relevant studies using a systematic approach (in preference to the commonly used narrative approach) for a span of over eighteen years; thereby contributing significantly to the sectoral governance literature. This study is novel in that it offers new incentives and opportunities for further research in order to meet the shortcomings of reviewed papers from various theoretical, empirical, methodological and geographical standpoints.

Details

Journal of Economic Studies, vol. 47 no. 7
Type: Research Article
ISSN: 0144-3585

Keywords

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