Ethical Dimensions of Corporate Governance Practice in Ghana: Developing a Theoretical Perspective

Boadu, Mark

doi:10.1057/978-1-137-56700-0_5

Cited by 3 publications

(3 citation statements)

References 24 publications

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“…If the points raised up to this point can be regarded as a basic strategy for dealing with problem solving on a methodological level. The social studies approach stresses the comprehensive integration of nation-building content centered on pertinent themes and topics such as environmental concerns, population, concern for attitudes, values, beliefs, and problem-solving abilities (Kankam Boadu, 2016). By structuring history, culture, values, and beliefs as formal and integrated school courses that are acknowledged as valuable study, social studies powerfully models a community approach tradition for good citizenship (Setyowati & Fimansyah, 2018).…”

Section: 1the Nature Of Social Sciences (Ips)mentioning

confidence: 99%

The Role of Social Sciences in Character Education Based on Pancasila Student Profiles

Marsini¹

2023

MORFAI

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This study aims to analyze the role of social science in character education based on the Pancasila Student Profile (Profil Pelajar Pancasila). In accordance with the demands of the times and developments in people's lives including changes in the education curriculum, social studies learning must be returned in accordance with its latest conceptual framework which emphasizes interdisciplinary and transdisciplinary, with contextual and transformative, active and participatory learning in the perspective of social values. using descriptive qualitative research methods with data collection carried out by literature study, observation, document analysis, and interviews. The results of the study show that in the social studies learning process, efforts should be made to include Pancasila values which are also currently in the context of the Merdeka curriculum already summarized in the Pancasila Student Profile which consists of dimensions of faith and piety to God Almighty and noble character, Global diversity, mutual cooperation, independent, creative, and able to reason critically. This is useful for the formation of student personality as a provision for living in society both as citizens and global citizens.

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Section: 1the Nature Of Social Sciences (Ips)mentioning

confidence: 99%

The Role of Social Sciences in Character Education Based on Pancasila Student Profiles

Marsini¹

2023

MORFAI

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“…Public organizations are classified under the Local Government Act (462) of 1993, as defined in the constitution. The sector is decentralized into ten regions and administratively the governance structure is also divided according to Ministries, Departments and Agencies -MDA's which are accountable to the Public Accounts Committee of Parliament and supervised by the Auditor General, who is the chief custodian of accountable governance (Boadu, 2016). Inconsistencies in financial reporting in the public sector raise major concerns of accountable governance across major sectors providing essential services such as quality healthcare, education, employment, economic growth and the general standard of living.…”

Section: Public Sector Governancementioning

confidence: 99%

Corporate Governance Issues in the Public Sector: Board Perspective and Peculiarities

Lartey

Kong²,

Afriyie³

et al. 2020

BJO&PM

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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. Limitation of the investigation: The study is empirically limited with the absence of key variables such as corruption, ethnicity and tribal politics in public organizations in Ghana. These are major factors associated with institutional governance in developing countries. Practical implications: The study observed a negative relationship between board independence and good governance attributed to lack of board diversity. The study implies that gender balanced boards composed of higher ratio of female directors could enhance decision-making and guarantee board effectiveness. Originality / Value: The study emphasizes that public and private organizations share almost similar governance indicators, considering the model estimation. There is evidence that corporate governance is gaining popularity in the public sector, a discussion that is often limited to the private sector. The study contributes to the limited existing findings on the subject from a Ghanaian institutional context. Finally, the results validate many empirical opinions about the negative relationship between good governance and board size from different institutional environments.

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“…Likewise the top management, the control environment can be looked at from employee's commitment point view point, thus the attitude of employees towards controls. Studies have suggested that, the positive or posture of the CEO, will affect the attitude of the lower employees (Boadu 2016). If the CEO or even the board does not demonstrate commitment to internal control there is no way the lower employees will comply with it This implies that, control environment is very important in setting the attitude of the entire organization as a cultural value as a support mechanism to other components of controls.…”

Section: Control Environmentmentioning

confidence: 99%

The Effectiveness of Internal Controls in Rural Community Banks: Evidence from Ghana

Jian-guo¹,

Yao²,

Santosh³

et al. 2018

BMS

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Internal control is relevant in every business establishment, though its presence may not be a guarantee that fraud and corporate scandals would cease to occur. From the rural banking communities in Ghana, this study examines the significance of internal control element on the performance of elected rural banks. The statistical analysis and inferential judgment is based on the responses gathered from 650 bank employees on the functioning of internal controls. Based on the quantitative results and analysis, the study found a highly significant relationship between internal controls and performance of banks with respect to the principles prescribed by the Committee of Sponsoring Organization of the Treadway Commission framework –COSO. There exist a very strong internal control systems in the rural banks of Ghana, however monitoring, control activities and issues of corporate governance need to be addressed.

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Ethical Dimensions of Corporate Governance Practice in Ghana: Developing a Theoretical Perspective

Cited by 3 publications

References 24 publications

The Role of Social Sciences in Character Education Based on Pancasila Student Profiles

The Role of Social Sciences in Character Education Based on Pancasila Student Profiles

Corporate Governance Issues in the Public Sector: Board Perspective and Peculiarities

The Effectiveness of Internal Controls in Rural Community Banks: Evidence from Ghana

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