Human governance: A neglected mantra for continuous performance improvement

Abstract

Every individual should be entrusted with an internal driver to strive their best towards achieving their potential and to manifest their performance through innovative means. This can be reached only under circumstances where the abstract human values and principles are recognized and indoctrinated in the culture. The strategies discussed in this article will serve as input in proposing the areas of focus toward the practice of human governance.

Humanise Corporate Governors – Eradicating Accounting Fraud by Augmenting Ethical Sensitivity and Religiosity in Accounting Education

“…The interaction in the environmental conditions domain can take the form of the external forces that shape accounting and the role accounting has played in shaping the world in which we live (Birnberg, 2011). Arfah and Aziuddin (2009) argued that in order for an organisation to be sustainable it needs to accept the forces that affect it, for example, humans that are governing the organisation. The interception of notions by Birnberg (2011) with regards to environmental conditions domain explains well the need for good human governance as explained by Arfah and Aziuddin (2009).…”

“…Arfah and Aziuddin (2009) argued that in order for an organisation to be sustainable it needs to accept the forces that affect it, for example, humans that are governing the organisation. The interception of notions by Birnberg (2011) with regards to environmental conditions domain explains well the need for good human governance as explained by Arfah and Aziuddin (2009).…”

“…The inclusion of religiously based elements and qualities into the teaching of accounting ethics to accounting students can promote and enhance good human governance amongst accounting students. Arfah and Aziuddin (2009) argued that the core of ethical behaviour are humans, therefore it is important to address the issue of unethical behaviour at the root level, which are the students. Arfah and Aziuddin (2009) postulated that the core of human governance is attained through religion and spirituality as these are the fundamentals of human governance, on which corporate governance should be revised and built upon.…”

“…Arfah and Aziuddin (2009) argued that the core of ethical behaviour are humans, therefore it is important to address the issue of unethical behaviour at the root level, which are the students. Arfah and Aziuddin (2009) postulated that the core of human governance is attained through religion and spirituality as these are the fundamentals of human governance, on which corporate governance should be revised and built upon. Corporations that cannot move beyond the lower state of consciousness of self-interest, as explained in agency theory, will find themselves struggling to sustain (Arfah and Aziuddin, 2008).…”

“…Arfah and Aziuddin 2009; Arfah et al, (2009) stated that compliance-based rules do not work as well as value-based methodology that inspires humans to work more honestly and behave more ethically, therefore a new governance structure need to be implemented and this goes beyond sense perception and experience. Gravel (2003), Arfah and Aziuddin (2009) argued that human integrity is the paramount to good ethical behaviour as corporations are not able to and are ill-equipped to mimic human being's feelings and behaviour. The pinnacle of Arfah and Aziuddin (2009)'s contestation is that individual governance is a primary matter of spiritual development and that governance begins with the individual which is also why this paper suggest to uses religiosity as one of its predictors of ethical sensitivity.…”