| Autor: |
Nava Subramaniam, Chew Ng, Arthur David Shulman, Jenny Stewart |
| Rok vydání: |
2013 |
| Předmět: |
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| Zdroj: |
Accounting, Auditing & Accountability Journal. 26:946-977 |
| ISSN: |
0951-3574 |
| DOI: |
10.1108/aaaj-jan-2012-00929 |
| Popis: |
Purpose – The purpose of this paper is to identify factors that affect corporate governance in Australian state government departments. Design/methodology/approach – A qualitative analysis of semi-structured interviews with 65 executives and middle managers from 25 departments across Australia is used. The interviews identified managers ' perceptions of the structures and practices of governance in four nominated areas: strategic planning, auditing, risk management and capacity building. A social capital model is utilised to analyse the data along structural, relational and cognitive dimensions. Findings – Aligned with the structural dimension, frequent departmental and leadership changes and the size and complexity of departments are reported as major barriers to good governance, while well-structured committees are perceived to strengthen governance. Aligned with the relational dimension, a culture of good working relationships between staff and strong leadership are recognised as critical for strong go... |
| Databáze: |
OpenAIRE |
| Externí odkaz: |
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