scholarly journals A structured literature review of corporate governance and performance research within an emerging country setting

2020 ◽  
Vol 19 (4) ◽  
Author(s):  
Camelia Lungu ◽  
Pompei Mititean ◽  
Chirata Caraiani ◽  
Daniela Constantinescu
Keyword(s):  
Corporate Governance ◽  
Literature Review ◽  
Research Question ◽  
Emerging Countries ◽  
Company Performance ◽  
Quantitative Methodology ◽  
Starting Point ◽  
Emerging Country ◽  
And Performance ◽  
Structured Literature Review

Research Question: The research proposition is to identify the particular interest of researchers, their work visibility and features, as well as the trend in the literature for corporate governance and corporate performance area of research from an emerging country perspective. Motivation: The relationship between corporate governance and company performance is a widely debated topic in the literature. Regardless of the popularity of the topic addressed in the accounting literature, little research focused on carrying out a structured literature review in emerging countries. Idea: The objective of this study is to debate on the relevance that the Romanian researchers has given to the study of the corporate governance and performance relationship. Data: The database selected for the research is Web of Science, counting a total number of 114 papers included in the study. Tools: A Structured Literature Review (SLR) is conducted, analysing the research published by the Romanian academics, referring to corporate governance and the performance of the companies. Findings: The results illustrate multiple waves both in the interest of the researchers, as well as in the validation of their research. Most of the studies engage a quantitative methodology, focusing on the national companies’ policies of corporate governance. Furthermore, the authors concentrate within three main universities in the country. Contribution: This paper provides an approach to discover under-investigating topics and methods, thus being a starting point for researchers who will further study this subject. It may have direct implications especially in the academic environment of the European emerging countries.

scholarly journals Microfinance institutions' failure to address poverty: A narrative critical literature review

2017 ◽  
Vol 14 (1) ◽  
pp. 79
Author(s):  
Sigurður Guðjónsson
Keyword(s):  
Corporate Governance ◽  
Literature Review ◽  
Poverty Reduction ◽  
Social Performance ◽  
Research Question ◽  
Microfinance Institutions ◽  
Line Searches ◽  
And Performance ◽  
Dual Performance ◽  
Critical Literature

This critical literature review begins by giving a short introduction to the microfinance industry. Microfinance institutions (MFIs) are explained and an account is given of their dual performance goals of financial performance (‘financial sustainability’) and social performance (‘outreach’). While MFIs’ social performance is directly aimed at poverty reduction, it is noteworthy that often they fail to address poverty (i.e., they fail to deliver outreach). The aim of the paper is to answer the following research question: Why have microfinance institutions (MFIs) failed to address poverty? In order to establish the reason, the first step is to look at how the MFIs are managed and controlled, i.e. to examine MFIs’ corporate governance literature. This critical literature review was conducted using systematic on-line searches in the databases Scopus and Web of Knowledge; the main key words used were microfinance, gender, corporate governance and performance. The unconvincing nature of the findings of a review of the corporate governance literature suggests that another factor should be taken into consideration: that of gender; after all, MFIs are mainly used by women. The findings from reviewing the microfinance literature suggests that microfinance gender literature may explain why MFIs have not adequately addressed poverty, but this literature consists of a few studies only and further studies are needed. The literature on gender in general is more substantial, however. Some account of it will be given in this literature review. The findings of this literature review should benefit policymakers on the one hand, who are in a position to advance gender equality, while on the other hand it should be of use to academics, who can research MFIs in relation to gender; further studies of gender in MFIs are encouraged.

scholarly journals Public value and public sector accounting research: a structured literature review

2019 ◽  
Vol 31 (1) ◽  
pp. 103-136 ◽  
Author(s):  
Enrico Bracci ◽  
Luca Papi ◽  
Michele Bigoni ◽  
Enrico Deidda Gagliardo ◽  
Hans-Jürgen Bruns
Keyword(s):  
Literature Review ◽  
Performance Management ◽  
Value Theory ◽  
Public Value ◽  
Content Type ◽  
Starting Point ◽  
External Reporting ◽  
And Performance ◽  
New Research ◽  
Structured Literature Review

PurposeThe purpose of this paper is to investigate the role and impact of accounting within the fragmented field of public value theory literature.Design/methodology/approachThe work develops a structured literature review (SLR) and seeks to shed light on the state of public value research, with particular emphasis on the role of accounting scholarship.FindingsThe lack of empirical research and the limited number of accounting papers reveal how accounting scholars need to achieve a deeper understanding of the public value conceptualization, creation and measurement process.Originality/valueThe paper develops the first wide-ranging SLR on public value accounting. It is a starting point to develop new research avenues, both in the fields of accountability/external reporting, and management accounting and performance management.

A systematic literature review of the factors affecting smartphone user threat avoidance behaviour

2020 ◽  
Vol 28 (4) ◽  
pp. 555-574
Author(s):  
Rika Butler
Keyword(s):  
Literature Review ◽  
Research Question ◽  
Human Behaviour ◽  
Avoidance Behaviour ◽  
Content Type ◽  
User Behaviour ◽  
Starting Point ◽  
Mobile Industry ◽  
Behavioural Research ◽  
Threat Avoidance

Purpose There is a need for behavioural research within the smartphone context to better understand users’ behaviour, as it is one of the reasons for the proliferation of mobile threats. This study aims to identify the human factors that affect smartphone users’ threat avoidance behaviour. Design/methodology/approach A structured literature review (SLR) was applied to answer the research question. A total of 27 sources were analysed, from which 16 codes emerged. After synthesis, six themes transpired. Findings Six factors were identified as drivers and/or challenges of smartphone users’ threat avoidance behaviour, namely, knowledge and awareness, misconceptions and trust, cost and benefit considerations, carelessness, perceived measure effectiveness and the user’s perceived skills and efficacy. Research limitations/implications The results can encourage and provide a starting point for further research on human behaviour to improve smartphone user behaviour. Practical implications The mobile industry should focus on eradicating common misconceptions and undue trust in mobile security that is prevalent among smartphone users and make cost effective and usable interventions available. Training and awareness programs should be updated to include the factors that were identified in this study to affect smartphone users’ threat avoidance behaviour. In addition to improving users’ declarative knowledge concerning available smartphone measures and tools, procedural knowledge should also be improved to ensure proper use of available protective measures. Users should realise the importance of staying updated with evolving smartphone technology and associated threats. Originality/value This study acknowledges and supports the notion that addressing human behaviour is crucial in the fight against mobile threats. It addresses the need for behavioural research to analyse the factors that drive smartphone user behaviour. Furthermore, it uses and documents the use of a SLR, a research technique often unfamiliar among information security researchers.

Developing a Model for the Governance of Arab Family Companies and Their Legislation

2021 ◽  
pp. 1-9
Author(s):  
Yacoub Adel Nasereddin ◽  
Tamara Yacoub Nasereddin
Keyword(s):  
Decision Making ◽  
Corporate Governance ◽  
Literature Review ◽  
Survey Methods ◽  
Single Model ◽  
Family Problems ◽  
And Performance ◽  
And Control

The current research aimed to develop a model for the governance of Arab family companies and their legislation, which could contribute to the interconnection between the vision and the structures of supervision and control, and reduce conflicts, and duplication of decision-making and performance. This is an attempt to address the problem faced by Arab family companies, namely the ambiguity of roles, overlapping tasks, lack of discipline and reflection of family problems on the performance and growth of the company due to the absence of a structure for the governance of these companies. The research used survey methods and a literature review to gather opinions and make comparisons and simulations, in order to extract indicators and evidence from them. The research concluded with the development of a model of corporate governance that seeks to unify the components of the various models and their indicators within a single model to avoid the defects in these models and benefit from their advantages and make all practices understandable, easy to implement and review. This article summarises the research and its recommendations to address the various challenges discussed.

Halal food: structured literature review and research agenda

2020 ◽  
Vol 123 (1) ◽  
pp. 225-243 ◽  
Author(s):  
Silvana Secinaro ◽  
Davide Calandra
Keyword(s):  
Literature Review ◽  
Research Agenda ◽  
Future Research ◽  
Broad Perspective ◽  
Content Type ◽  
Future Research Agenda ◽  
Starting Point ◽  
Halal Food ◽  
Research Stream ◽  
Structured Literature Review

PurposeThis study reviews and critiques the halal food literature, a growing field of research. In addition, the authors classify the significant themes in this research stream, outline opportunities for future research directions and offer a future research agenda.Design/methodology/approachA sample of 221 scholarly articles published from 1997 to 2020 was investigated using the structured literature review method of Massaro et al. (2016). The authors used the bibliometrix R-package and VOSviewer software to mine information about journals, articles, authors, citations, keywords and countries.FindingsThe analysis reveals five research clusters: halal food and the role of certifications, halal food and awareness, halal food production and quality, halal food in tourism management and halal food and the supply chain. The primary research flow comes from Asia. However, collaborations are also emerging in other continents. In addition, scholars should consider stressing the links among halal food and sustainability, innovation and technology.Research limitations/implicationsThe study analyses this field from a broad perspective, but only considers articles published in the Scopus database. Future research could extend the research methodologies used by, for example, considering mixed method analysis.Originality/valueDespite several studies in the field, no studies have thus far reviewed the literature on halal food to the best of the authors' knowledge. Hence, the presented analysis, using pioneering methods considering sustainability and innovation as priorities, provides a starting point for future research.

scholarly journals Director remuneration, corporate governance and performance: A comparison between government linked companies vs non government linked companies

2014 ◽  
Vol 10 (2) ◽  
pp. 46-63
Author(s):  
Nazrul Hisyam Ab Razak
Keyword(s):  
Corporate Governance ◽  
Governance Structure ◽  
Matched Pair ◽  
Company Performance ◽  
Government Control ◽  
Government Ownership ◽  
Corporate Governance Structure ◽  
Significant Relationships ◽  
And Performance ◽  
The Impact

This study has examined the relationship between director’s remuneration, corporate governance structure and performance of a sample of 150 companies listed on the Bursa Malaysia from year 2008 until 2013. The sample was selected to provide matched-pair of government linked companies (GLCs) and non-government linked companies (non-GLCs), as it was anticipated that these group would have different governance structure, the key difference being government ownership. The result holds even when we control for company specific characteristic such as corporate governance, company size, leverage, director’s remuneration, board size and auditors. This study uses panel based regression model to examine the impact of government control mechanism on company performance using two important measurers. These are accounting based measure proxies by ROA and non-accounting based measures by Tobin’s Q. Statistically significant relationships were found across the groupings and for different performance measures. Findings appear to suggest that there is a significant impact of government ownership on company performance after controlling for company specific characteristics.

scholarly journals The compliance evolution of the corporate governance codes in emerging European countries – a content analysis perspective

2021 ◽  
Vol 20 (3) ◽  
pp. 516-536
Author(s):  
Pompei Mititean ◽  
Keyword(s):  
Corporate Governance ◽  
Content Analysis ◽  
European Commission ◽  
Research Question ◽  
European Countries ◽  
Time Data ◽  
Main Research ◽  
Analysis Technique ◽  
Starting Point ◽  
Corporate Governance Codes

Research Question: Does the corporate governance codes from 18 Emerging European countries respect the European Commission recommendations? Motivation: The corporate governance is a wildly debated topic in the literature but only few studies are addressed to the level of compliance between the corporate governance and the European Commission recommendations, especially in emerging countries. Idea: The objective of this study is to analyse the corporate governance codes form eighteen Emerging European Countries and examine if these countries comply with the recommendations of European Commission regarding corporate governance by using the content analysis technique. The main research proposition is to identify how many out of the 32 recommendations included in this analysis are fulfilled by the corporate governance codes from the Emerging European Countries and how these developed during time. Data: Data sample consists of 18 corporate governance codes from Emerging European Countries, which are examined in the context of the recommendations of European Commission COM-284, and the next years updates from 2004 (2004/913/EC), 2005 (2005/162/EC) and 2009 (2009/384 and 385/EC), divided into five group, covering 32 recommendations. Tools: The latest versions of corporate governance codes from each country, from 2004-2020, were downloaded, collecting the data manually from each corporate governance code using the content analysis technique. Findings: The results illustrate that Slovenia and Czech Republic are the countries with the highest compliance degree, while Poland and Estonia are the countries with the least fulfilled recommendations Contribution: This paper provides a general overview regarding the level of compliance of the corporate governance codes and European Commission recommendations, thus being a starting point for researchers who will further study this subject. Secondly, we have contribute to the limited studies that analysed the evolution of corporate governance codes following the best practices for the companies issued by European Commission.

scholarly journals Gender Diversity on the Board of Director and Firm Performance: Agency Theory Perspective

2021 ◽  
Vol 12 (2) ◽  
Author(s):  
Lela Hindasah ◽  
Mugi Harsono
Keyword(s):  
Corporate Governance ◽  
Selection Process ◽  
Gender Diversity ◽  
Future Research ◽  
Company Performance ◽  
Female Directors ◽  
Board Of Director ◽  
Governance Practices ◽  
And Performance ◽  
Board Gender Diversity

Research aims: This paper provides a literature review on the influence of board of directors' gender diversity on financial and non-financial performance.Design/Methodology/Approach: This research used the content analysis identified from previous studies based on the proxies employed. The article selection process was carried out from reputable international journals published in 2017-2020, resulting in 50 articles discussing board gender diversity and performance.Research findings: This study's results are a conceptual model and future research developments. Research related to female directors and performance has been much carried out. Hence, future research suggests correlating female directors based on monitoring characteristics, human capital board, and demographics. The influence of gender diversity on non-financial performance is also rarely studied.Theoretical contribution/Originality: Identification of gender diversity attributes associated with financial and non-financial performancePractitioner/Policy implication: This study provides valuable information for policymakers or regulators to refine future corporate governance policies and increase understanding of the relationship between corporate governance practices and company performance as measured by financial and non-financial performance.Research limitation/Implication: This study is based on only 50 articles in the last four years.

scholarly journals Does good corporate governance lead to better firm performance? Strategic lessons from a structured literature review

2018 ◽  
Vol 15 (4) ◽  
pp. 73-85 ◽  
Author(s):  
Bushra Khan ◽  
André Nijhof ◽  
Rosalien A. Diepeveen ◽  
Daniëlle A. M. Melis
Keyword(s):  
Corporate Governance ◽  
Meta Analysis ◽  
Academic Research ◽  
Company Performance ◽  
Board Diversity ◽  
Good Corporate Governance ◽  
Moderating Factors ◽  
And Performance ◽  
The Relationship ◽  
Ongoing Dialogue

The objective of this paper is to disclose proven relationships between good corporate governance variables and the financial and/or non-financial performance of companies based on a meta-analysis of relevant studies. A meta-analysis was performed by means of academic research published between 2006 and 2016 in the five highest-ranked academic journals according to the Association of Business Schools (ABS) ranking. The relevant academic studies were selected on the basis of the relationship between corporate governance and performance. Our study provides evidence for the correlation between five corporate governance variables (board independence, board diversity, CEO characteristics, remuneration and oversight) and company performance. Furthermore, several mediating and moderating factors influencing the relationship between corporate governance variables and company performance were identified in this meta-study. The overview of corporate governance variables and their relation to company performance serves as input for a better understanding of this relationship and subsequently the ongoing dialogue on enhancing corporate governance in practice.

Particularities of Social and Environmental Accounting Research in an Emerging Country

2015 ◽  
pp. 308-331
Keyword(s):  
Literature Review ◽  
Social Responsibility ◽  
Emerging Countries ◽  
Environmental Accounting ◽  
Reference Points ◽  
Environmental Reporting ◽  
Emerging Country ◽  
Fundamental Research ◽  
Research Questions ◽  
Social And Environmental Reporting

The purpose of this chapter is to debate on a number of research questions drawn from previous fundamental research conducted on social and environmental accounting in emerging countries. Based on literature review, on practical studies of specialized organizations or associations, and on authors' previous studies, another step is made in this research, by developing a pilot questionnaire intended to capture the willingness of companies form an emerging country, to show interest in social responsibility disclosure. This helps to launch certain debates with regard to the principles, concepts and forms of social and environmental reporting. The pilot questionnaire was sent to a group of interested companies in Romania (the emerging country chosen for this study) and the reference points for discussions on a Framework for presenting and managing social and environmental information through corporate reports are developed based on their responses.

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