In recent years, several countries have enacted guidelines and/or mandatory laws to increase the presence of women on the boards of companies. Through these regulatory interventions, the aim is to ...eradicate the social and labor grievances that women have traditionally experienced and which has relegated them to smaller-scale jobs. Nevertheless, and despite the advances achieved, the female representation in the boardroom remains far from the desired levels. In this context, it is now necessary to enhance the advantages of board gender diversity from both ethical and economic points of view. This article examines the relation between board gender diversity and economic results in Spain: the second country in the world to legally require gender quotas in boardrooms and historically characterized by a minimal female participation in the workforce. Based on a sample of 125 non-financial firms listed on the Madrid Stock Exchange from 2005 to 2009, our findings show that in the period analyzed the increase of the number of women on boards was over 98 %. This suggests that compulsory legislation offers an efficient framework to execute the recommendation of Spanish codes of good governance by means of the increase in the number of women in the boards of firms. Furthermore, we find that the increase in the number of women on the boards is positively related to higher economic results. Therefore, both results suggest that gender diversity in boardrooms should be incremented, mandatory laws being a key factor to do so.
Manuscript Type
Review
Research Question/Issue
This study reviews previous country‐level and firm‐level studies on corporate governance codes up to 2014 in order to highlight recent trends and ...indicate future avenues of research.
Research Findings/Results
Our data show that research on codes increases over time consistently with the diffusion and the relevance of the empirical phenomenon. Despite previous studies substantially enriching our knowledge of the antecedents and consequences of governance codes, our study shows there are still several opportunities to make significant contributions in this area.
Theoretical Implications
Agency theory is the dominant theoretical framework, although other theoretical perspectives (especially the institutional one) are increasingly adopted. Future studies should be aimed at widening and combining various theoretical lenses so as to develop new interpretations and a better understanding of governance codes.
Practical Implications
Legislators and policymakers should continue to develop and update the recommendations of national governance codes in order to address the potential failures of corporate governance mechanisms in place.
The purpose of this article is to look in to Ambo urban government institutions’ organization and operational efficiency by employing good governance as a framework for analysis. To achieve the ...research purpose, this article employs a qualitative research approach. Qualitative techniques namely document analysis (analysis of relevant regional laws), interviews, and focus groups were used to collect qualitative data. According to the findings of this study, Ambo urban administration has been given significant legal responsibilities and powers, the autonomous workout of which, directed by good governance principles, could result in overall development. Nonetheless, the study also discovers that a variety of factors, including the Oromo people's dominance in urban government institutions, have a negative impact on the city's governance quality. Other significant factor is the scarcity of efficient checks and balances mechanisms at both the urban-regional (vertical) and intra-urban (horizontal) levels of government. According to this study, this situation has been exacerbated by political aspects of the urban administration, as well as deficiencies in the legislative framework. As a result, the research's main recommendations emphasize consolidating vertical and horizontal check and balance mechanisms as well as the importance of better managing the ethnic diversity of the urban administration.
Innovation in public administration reform plays a crucial role in realizing good governance. However, the main issue is resistance to change, which often stems from government employees who are ...comfortable with the old ways of working and are reluctant to adapt to new methodologies and resource limitations, both in terms of finances and human resources, which often become obstacles in the implementation of effective innovation. This study aims to find out Public Service Innovation in Realizing Challenges to Reform Good Governance in the future. This research is a type of policy research that is analyzed descriptively and qualitatively. The results of the study show that innovation in public services can be carried out with the achievement of changes in mindset and bureaucratic work culture, policy deregulation, organizational simplification, management improvements, arrangement of human resources of the apparatus, strengthening accountability and budget efficiency, strengthening supervision, and improving the quality of public services
Covid-19 telah menimbulkan krisis yang membutuhkan penanganan dan kebijakan pandemi di berbagai Negara termasuk Indonesia. Artikel ini bertujuan menganalisis kebijakan tata kelola untuk mengurangi ...dampak kemiskinan di Ibukota Indonesia membahas mengenai koordinasi pemerintah dalam merespon dampak pandemi. Metode yang digunakan dalam penelitian ini yaitu studi literatur. Sumber data diambil secara tidak langsung dari hasil pencarian (browsing) secara online yang meringkas dataset dari OECD, SMERU, Kementerian Dalam Negeri, Kementrian keuangan. Berdasarkan hasil penelitian pemerintah telah melakukan beberapa langkah untuk mengatasi krisis melalui kebijakan dan tata kelola.. Meskipun terdapat kerumitan dan birokrasi kelembagaan , namun penerapan Prinsip-prinsip tata kelola, partisipasi, transparansi dan akuntabilitas tetap berjalan lancar. Kesimpulannya, kebijakan komprehensif untuk memitigasi situasi krisis telah disiapkan mulai tanggap darurat, penanganan dampak sosial-ekonomi, dan model kesiapsiagaan ke depan. Melalui mekanisme partisipasi dan transparansi, pemerintah Indonesia telah memberikan serangkaian prosedur yang wajar dan sesuai dengan aturan yang berlaku untuk memberikan akses kepada masyarakat secara sosial-ekonomi melalui program kartu pra-kerja dan rencana respon lainnya. Diusulkan agar sinergi dan koordinasi diperluas ke tingkat internasional untuk mengatasi meningkatnya kemiskinan akibat dampak krisis tersebut
The contribution of good governance to development has been extensively examined; however, the effects of good governance on innovation, a critical factor for achieving sustainable development in the ...volatility, uncertainty, complexity and ambiguity environment, have received limited attention. This study examines the effects of good governance on innovation and its channel mechanisms. Thus, using a two-way fixed effects regression model, we analyse data from a sample of 112 economies worldwide over the period 2011–2021. We determine that good governance, measured using the worldwide governance indicators, has positive effects on innovation. Moreover, based on the shaping effect of good governance on the external environment, we identify that economic freedom serves as a channel mechanism through which good governance impacts innovation. Furthermore, we observe that compared with advanced economies, the positive effects of good governance on innovation are more significant in samples of emerging markets and developing economies. These findings underscore the mechanisms through which good governance impacts innovation, drawing attention to the shaping effect of good governance on the external environment and offering empirical evidence for economies to enhance economic freedom and promote innovation.
•Examining the effects of good governance on innovation•Good governance has a shaping effect on the external environment.•Economic freedom is a channel mechanism for good governance to impact innovation.•The findings of this paper support the scepticism towards the Popper hypothesis.
BackgroundOne of the indicators of development in different countries is the efficiency of the health care system. Hospitals and health centers have a very important role in the sustainability of ...society as w well as its economic growth and development. Meanwhile, one of the important development indicators of hospitals is good governance. This study was aimed to determine the factors affecting good governance in teaching hospitals.MethodsThis study was a scoping review of Iranian databases, including IranDoc, ISD, Magiran and International databases such as Science Direct, ISI, PubMed and Scopus to meet the good governance factors in teaching hospitals. There were no time limitations to data collection. the keywords governance, good governance, hospital governance, and good governance in hospitals, teaching hospitals, hospital management, hospital leadership, and their synonyms were used in the search strategy. The content analysis method was used to analyze selected studies.ResultsThe findings showed that the characteristics of effective governance in teaching hospitals can be considered as follow: efficiency, managing conflict of interests, facilitated operation, managed and under control activities, integration, and synergy, achieving the desired consequences, creating an atmosphere that is rewarding and for each member.ConclusionBased on the results regarding the good governance model in teaching hospitals, it is recommended that on the basis of the nature of service, the mission and value of teaching hospitals have to be clearly redefined. On the other hand, the methods based on which we treat patients should be seriously redefined and we should pay more attention to the patient's values because the patients feel that we are practicing and testing them.
CONSTRUCTION ACCOUNTABILITY KWANGKAY Fibriyani Nur Khairin; Anjani Risa Pratiwi; Syah, Sultan
Jurnal riset akuntansi dan bisnis Airlangga,
05/2023, Volume:
8, Issue:
1
Journal Article
Peer reviewed
Open access
This study aims to construct the form of practice and the meaning of accountability in traditional ceremonies. The study population was the Dayak tribe and the study sample was the Daya Banuaq Tribe ...who performed the kwangkay ceremony. This research uses qualitative methods with a case study approach on the Continent Dayak Tribe in East Kalimantan. The data collection technique uses the snowball method during 2020-2022. Data sources are obtained through observation, interviews, documents, and audio visuals. The results showed that through the traditional kwangkay ceremony there was a practice of returning favors to those who had died. The Kwangkay ceremony costs a lot so it must be held accountable both individually (between families) and groups of people (community). This form of accountability is needed to increase trust and acceptance between family and community which is divided into two dimensions, namely; spiritual accountability and physical accountability. This accountability prioritizes the principles of good governance as important findings in the implementation of this ceremony, including participation, transparency and responsiveness. This research contributes to the theory of action by involving aspects of cultural identity, symbolism, social solidarity, and behavioral regulation. Contributing to practice, the Kwangkay ceremony has an important role in maintaining the cultural heritage of the Dayak tribe, strengthening social ties, and contributing to the local economy.
The purpose of this study is to analyze e-budgeting process as an initial basis for the implementation of regional finances that is expected to narrow the opportunity to abuse the authority of ...officials and implementers of regional financial budgets. The research method was carried out with a case study in the Batu City Government in the year before and after the implementation of e-budgeting. The results indicates that prior the implementation of e-budgeting many errors occur in manual budget entry and after the implementation of ebudgeting proves that the implementation of e-budgeting has undergone several changes and progress but is urgently needed human resources in handling e-budgeting, support from officials, and coordination of all parties. Abstrak Tujuan penelitian ini adalah untuk menganilisa e-budgeting dalam proses anggaran sebagai dasar awal terlaksananya keuangan daerah yang diharapkan dapat mempersempit peluang penyalahgunaan wewenang pejabat dan pelaksana anggaran keuangan daerah. Metode penelitian dilakukan dengan studi kasus di Pemerintah Kota Batu pada tahun sebelum dan setelah terlaksananya e-budgeting. Hasil dari penelitian ini sebelum dilaksanakan e-budgeting banyak terjadi kesalahan entry manual anggaran dan setelah dilaksanakan e-budgeting membuktikan bahwa pelaksanaan e-budgeting telah mengalami beberapa perubahan dan kemajuan tetapi sangat dibutuhkan sumber daya manusia dalam menangani e-budgeting, dukungan dari pejabat dan koordinasi dari semua pihak.
Pelayanan pendidikan merupakan salah satu hal yang sangat penting bagi masyarakat dalam peningkatan kualitas pendidikan, peningkatan kualitas tenaga pendidik dan tenaga kependidikan, serta manajemen ...pelayanan pendidikan yang berkualitas baik perlu dilakukan dengan terencana dan direalisasikan, namun pada kenyataannya tidak semua lembaa bisa meningkatkan kualitas lembaganya dikarenakan beberpa hal. Salah stu diantaranya adalah karena kurannya kepuasan masyrakat terhadap pelayanan yang lembaa pendidikan berikan dan kurangnya keharmonisan antara kepala sekolah beserta seluruh guru. tujuan dari penelitian ini untuk mengetahui “Strategi Kepala Sekolah dalam menciptakan Good governance di SMP Bhakti Pertiwi”. Dengan metodelogi kualitatif jenis study kasus terhadap 191 siswa. tehnik pengumpulan data yang peneliti gunakan dengan cara observasi, interview, dan dokumentasi untuk memperoleh data yang cukup dan jelas sesuai dengan permasalahan penelitian di SMP Bhakti Pertiwi. Berdasarkan hasil penelitian tersebut adalah strategi yang dilakukan kepala sekolah dalam rangka menciptakan Good Governance di SMP Bhakti Pertiwi dengan cara mengikuti langkah-langkah prinsip penerapan Good Governance yaitu menerapkan prinsip profesionalisme, transparasi, demokrasi, akuntabilitas, efesiensi, pelayanan prinsip prima dan dapat diterima oleh seluruh masyarakat. kepala sekolah sebagai pimpinan yang memiliki peran dan fungsi tertentu dalam mempengaruhi dan memotivasi masyarakat sekolah sangat mudah untuk menciptakan Good governance melalui beberapa strategi yang dapat dilakukan.
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