Dublin Core
Title
Corporate governance issues in the public sector: board perspective and peculiarities
Creator
Peter Yao Lartey, Yusheng Kong, Stephen Afriyie, Rupa Jaladi Santosh, Fatoumata Binta Maci Bah
Description
Goal: the objective of the paper is to extend the discussions on corporate governance to the public sector and examine good governance from a Ghanaian institutional context.
Design/Methodology/Approach: literature is based on relevant theoretical concepts and seven explanatory variables of corporate governance. Primary data was abstained through structured questionnaires administered to public servants from the Ministries, Departments and Agencies–MDA’s in Accra. Ordinary Least Square multiple regression was employed to analyze a total valid sample of 568. The findings represent the opinions of board of directors, internal auditors, senior management and employees.
Results: the empirical result shows that audit committees, leadership, board effectiveness, accountability and directors’ qualification are strong determinants of good governance in public organizations. However, board size has no impact on good governance when board independence is negative. There is evidence that international corporate governance principles are reasonably visible without any significant deviations.
Design/Methodology/Approach: literature is based on relevant theoretical concepts and seven explanatory variables of corporate governance. Primary data was abstained through structured questionnaires administered to public servants from the Ministries, Departments and Agencies–MDA’s in Accra. Ordinary Least Square multiple regression was employed to analyze a total valid sample of 568. The findings represent the opinions of board of directors, internal auditors, senior management and employees.
Results: the empirical result shows that audit committees, leadership, board effectiveness, accountability and directors’ qualification are strong determinants of good governance in public organizations. However, board size has no impact on good governance when board independence is negative. There is evidence that international corporate governance principles are reasonably visible without any significant deviations.
Date
2020
Source
https://scholar.google.com/citations?view_op=view_citation&hl=en&user=TbSlw38AAAAJ&citation_for_view=TbSlw38AAAAJ:zYLM7Y9cAGgC
Language
English