Board structure and supplementary commentary on the primary financial statements

Tauringana, Venancio; Mangena, Musa

doi:10.1108/jaar-11-2013-0090

Cited by 9 publications

(3 citation statements)

References 42 publications

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“…According to Tauringana and Mangena (2014), effective board structures are influenced by the size of the board where larger boards tend to have a greater range of expertise; the proportion of non-executive directors; and the nature of the relevant board committees, particularly the audit committee.…”

Section: Independent Variables Dependent Variable Figure 1: Conceptua...mentioning

confidence: 99%

Relationship Between Governance Structures and Performance of the East Africa Law Society, Arusha, Tanzania

AKOTH,

MOKAYA (PhD),

GHAMUNGA (PhD)

2022

strategicjournals.com

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This study determined the influence of governance structures on the performance of the EALS. Its specific objectives included: to determine the influence of the board structure on the performance of the EALS; to determine the influence of the ownership structure on the performance of the EALS; to determine the influence of executive compensation on the performance of the EALS; and to determine the Influence of control structures on the performance of the EALS. The study was limited to EALS and focused on 157 staff working within the Arusha offices. The study adopted a causal research design since it sought to establish the effect of governance structures on organizational performance. It used census survey so it didn't do any sampling. The study used self-administered questionnaires on 157 respondents from the target population who were given two weeks to complete the questionnaires before collection using a drop and pick arrangement. The collected data was analysed using both descriptive and inferential statistics with the aid of SPSS. The results were then presented using tables and figures. According to the results, board structure and executive compensation do not play a significant role in influencing organisational performance at EALS while ownership structure and control structures are critical towards the attainment of improved organisational performance. Financial performance is the most critical component of organisational performance at EALS. In general EALS experienced improvements in performance as a result of the governance structures in place. The study recommended that EALS should consider incorporating features of board structure within its governance structures by benchmarking with industrial leaders across the globe. It should also review the institutionalization of insider ownership as a component of ownership structure. EALS should also focus on the integration of social controls as components of control structures so as not to be outcompeted by rivals. Finally, although the various indicators of performance have been well addressed, the level of competitiveness in the industry should be the main area of focus given its relatively poor rating amongst the respondents.

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Section: Independent Variables Dependent Variable Figure 1: Conceptua...mentioning

confidence: 99%

Relationship Between Governance Structures and Performance of the East Africa Law Society, Arusha, Tanzania

AKOTH,

MOKAYA (PhD),

GHAMUNGA (PhD)

2022

strategicjournals.com

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“…The link between board size and performance has been investigated by several researchers (e.g., Kanak and Boeker, 1994;Van den Berghe and Levrau, 2004;Dalton, 2005, Tauringana andMangena, 2014).The reasoning behind the relationship is that a larger board can bring more experience and knowledge from which the CEO may draw highquality advice (Dalton et al 1999). It has also been suggested that having a larger board can help to provide wider and important linkages for the company (Dalton et al, 1999 Tauringana and Chamisa, 2012).Those who take the contrary view, however, argue that larger boards are less effective in monitoring managers, since they are difficult to co-ordinate and it becomes very difficult to process problems due to the large number of people involved (Kyereboah-Coleman and Biekpe, 2007;Kajola, 2008).…”

Section: Board Sizementioning

confidence: 99%

Management accounting practices, governing boards and competitive advantage of Ugandan secondary schools

Nkundabanyanga

Muhwezi

Tauringana

2018

IJEM

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Purpose-This paper reports on the results of a study carried out to determine the use of Management Accounting Practices (MAPR) in Ugandan secondary schools. The study also sought to determine whether MAPR and governing boards (board size, gender diversity and frequency of board meetings) influence the perceived competitive advantage. Design/methodology/approach-This study is cross-sectional and correlational. Data were collected through a questionnaire survey of 200 secondary schools. The data was analysed through ordinary least squares regression using Statistical Package for Social Scientists. Findings-There are wide variations in MAP in terms of the extent to which the schools employ management accounting techniques. Also, MAP and governing boards have a predictive force on the schools' competitive advantage. However, governing board's size has no effect on competitive advantage. In terms of the control variables, the results suggest that while government school ownership has a positive effect on competitive advantage, the school's size has no effect. There are intertwining relationships of frequency of board meetings, board size and school size. Result limitations/Implications-The present study was limited to the secondary schools in Uganda which limits generalizability. Still, the results offer important implications for secondary schools' governing boards, owners and for similar African governments who are a major stakeholder in the secondary school education system. The exact mechanism by which intertwining relationships of frequency of board meetings, board size and school size impact competitive advantage is not been explored in this paper. Future researchers may direct research effort in this endeavour. Originality/Value-To our knowledge, this is the first study to investigate use of MAPR in secondary schools and to provide evidence of their efficacy.

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“…Whereas there are various factors affecting the sustainability commitment of organisations, a growing number of studies have documented that corporate governance is a key driver of SAP (Tauringana & Mangena, 2014;Ong & Djajadikerta, 2020;Haque & Ntim, 2022). These prior studies provide evidence suggesting that corporate governance affects firm's commitment to sustainability.…”

Section: Introductionmentioning

confidence: 99%

Drivers of environmental and social sustainability accounting practices in Nigeria: a corporate governance perspective

Oyewo

Tawiah

Hussain

2022

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Purpose This study aims to investigate corporate governance mechanisms affecting environmental and social sustainability accounting practice (SAP). Four internal (quality of information technology [QIT], market orientation, business strategy and structure of accounting department) and two external (environmental uncertainty and market competition) governance mechanisms were examined. Design/methodology/approach The population of the study is comprised of 56 publicly listed manufacturing companies on the Mainboard of the Nigerian Stock Exchange. Data were collected using a questionnaire which was completed by senior finance personnel in each company in the sample. Structural equation modelling, logistic regression and quantile regression analysis were used to analyse data. Findings The results show that the extent to which Nigerian companies have implemented SAP is moderate. The authors find that the level of SAP implementation is significantly associated with market orientation and business strategy, but not with the QIT and structure of accounting department. The results also show that both external corporate governance mechanisms (i.e. environmental uncertainty and intensity of competition) have no significant effect on SAP. Practical implications The insignificant influence of external corporate governance mechanisms on SAP corroborates the contention that external pressure on companies to implement sustainability initiatives in developing countries is weak. Originality/value This study contributes to the literature on sustainability in developing countries and incrementally adds to knowledge on the corporate governance mechanisms driving SAP in jurisdictions characterised by lax regulatory framework and weak institutional apparatus on sustainability.

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Board structure and supplementary commentary on the primary financial statements

Cited by 9 publications

References 42 publications

Relationship Between Governance Structures and Performance of the East Africa Law Society, Arusha, Tanzania

Relationship Between Governance Structures and Performance of the East Africa Law Society, Arusha, Tanzania

Management accounting practices, governing boards and competitive advantage of Ugandan secondary schools

Drivers of environmental and social sustainability accounting practices in Nigeria: a corporate governance perspective

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