• Journal of Internet Computing and Services
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• v.20 no.4
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• pp.63-72
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• 2019

As a sub-concept of corporate or organization governance, business governance and IT governance have become major research topics in academia. However, despite the importance of process as a construct for mediating the domain between business and information technology, research on process governance is relatively inadequate. Process Governance focuses on activities that link business strategy with IT system implementation and explains the creation of corporate core values. The researcher studied the basic conceptual governance models of political science, sociology, public administration, and classified governance styles into six categories. The researcher focused on the series of metamodels. For examples, the traditional Strategy Alignment Model(SAM) by Henderson and Venkatraman which is replaced by the neo-SAM model, organizational governance network model, sequential organization governance model, organization governance meta model, process governance CUBE model, COSO and process governance CUBE comparison model, and finally Process Governance Framework and etc. The Major difference between SAM and neo-SAM model is Process Governance domain inserted between Business Governance and IT Governance. Among several metamodels, Process Governance framework, the core conceptual model consists of four activity dimensions: strategic aligning, human empowering, competency enhancing, and autonomous organizing. The researcher designed five variables for each activity dimensions, totally twenty variables. Besides four activity dimensions, there are six driving forces for Process Governance cycle: De-normalizing power, micro-power, vitalizing power, self-organizing power, normalizing power and sense-making. With four activity dimensions and six driving powers, an organization can maintain the flexibility of process governance cycle to cope with internal and external environmental changes. This study aims to propose the Process Governance competency model and Process Governance variables. The situation of the industry is changing from the function-oriented organization management to the process-oriented perspective. Process Governance framework proposed by the researcher will be the contextual reference models for the further diffusion of the research on Process Governance domain and the operational definition for the development of Process Governance measurement tools in detail.

• Journal of Distribution Science
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• v.20 no.12
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• pp.13-22
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• 2022

Purpose: The paper contributes to the existing literature on Vietnamese corporate governance and firm performance with a focus on listed family firms and the use of a more suitable econometric framework to analyze firm performance. The study investigates how family firm performance is affected by corporate governance under the standpoint of stewardship theory in Vietnam. Research design, data and methodology: With the use of different measures for firm performance (Tobin's Q, ROA, and ROE), regression models were estimated using Generalized Least Square (GLS) method on a panel data of a total of 113 listed companies during the five-year period from 2015 to 2019. Results: We found that family ownership as the main characteristic of the stewardship theory affects family firms positively. In addition, several other characteristics in corporate governance as board composition (board independence, board audits, and board committees), CEO (age and tenure) and firm characteristics (size, age, expansion, and annual sales) showed significant impacts on firm performance. Our findings also suggest that family firm performance can be either positively or negatively affected based on the characteristics of corporate governance. The findings can help companies evaluate the significance of corporate governance through deciding board structure and the selection of CEOs to match family firm characteristics. It also gives insights for investors, rating agencies, and policymakers for relevant purposes.

• World Technopolis Review
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• v.4 no.1
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• pp.23-32
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• 2015

Public-private partnerships (PPPs) are very popular governance practices, as they enable the private partner to engage in business and have profits while the public partner improves the provision of public services. PPPs are organizational arrangements with a sector-crossing or sector-blurring nature, and are modes of governance - governance by partnerships or collaborative governance (Schuppert 2011). New models and applications of PPPs have been developed over time. Collaborative governance entails information exchange, action or movement harmonization, resource sharing, and capacity enhancement among the partners (Sale 2011; 2012a). As the national university, the University of the Philippines (UP) serves as a research university in various fields of expertise and specialization by conducting basic and applied research and development, and promoting research in various colleges and universities, and contributing to the dissemination and application of knowledge, among other purposes. (Republic Act 9500) It is the site of two (2) science and technology parks (Sale 2012b), one of which is the UP - Ayala Land Technohub. A collaboration between industry and the academe, the Technohub is envisioned as an integrated community of science and technology companies building a dynamic learning and entrepreneurial laboratory (UP-AyalaLand Technohub). This paper takes a closer look at the UP - Ayala Land Technohub as an example of a PPP or collaborative governance in science and technology parks. Have information exchange, action or movement harmonization, resource sharing, and capacity enhancement taken place in the Technohub? What are some significant outcomes of, and issues arising from, the PPP? What assessment indicators may be used? Is a governance instrument needed?

• Journal of Korea Multimedia Society
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• v.17 no.4
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• pp.490-505
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• 2014

IT governance in order to achieve the strategic goals of the organization, leadership, organizational structure, and the process is defined. In order to achieve IT governance, organizational structure, leadership for spindle formation, maintenance, and standardized processes to specific and an effective ITIL (Information Technology Infrastructure Library) management model is needed. In this study, the K Authority Management Model of IT Governance ITIL - based research on service delivery and customer satisfaction through the effective information for ITSM (Information Technology Service Management, IT Service Management) building measures, information for business planning and performance management PMS (Project Management System, project Management System), survey on ICT service levels established through the process of planning and construction management models such as ITIL future research on the public portion of the proceeds from the ITIL management model can be utilized as a guideline when establishing a theoretical presents a base.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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• pp.289-295
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• 2021

This study investigates the role of corporate governance in the dividend decision of 198 non-financial companies listed on the Colombo Stock Exchange of Sri Lanka, over the period from 2009 to 2016. Four corporate governance indicators are used in this study; managerial ownership, the board size, board independence, and CEO duality. Furthermore, this study considers three control variables such as profitability, firm size, and corporate tax. This study employed the Generalized Method of Moments (GMM) model to estimate the regression models on panel data study. The major contribution of this study is exploring the insight into the effect of corporate governance factors on dividend decisions. The results of the study revealed that managerial ownership showed a significant positive impact on the dividend payout ratio. Board size showed a significant positive influence on the dividend payout ratio. Board independence negatively but significantly influenced the dividend payout ratio. CEO duality showed an insignificant negative impact on the dividend payout ratio. In the framework of these CG indicators, Sri Lankan listed firms are recommended to have dispersed ownerships, large Board size and maintain a balance of power and authority by separating the individual who is assuming the position of the CEO from the Chairperson of the Board and maintain at least two independent directors.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.1167-1174
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• 2020

This study aims to evaluate the effect of computerized tax services in improving tax performance by moderating governance principles in Jordanian tax income departments. The study is based on a questionnaire distributed to income tax auditors, who were chosen by the simple random sampling method, so that 170 questionnaires were subjected to statistical analysis. The study models were formulated in the form of simple and multiple regression equations to test the hypotheses of the study, in addition to relying on One Sample T-test to calculate the mean of questionnaire answers. The most prominent research results is that the application of tax governance principles through the provision of computerized tax services is reflected in the increase in confidence between taxpayers and income tax departments, the efficiency of tax performance, and tax proceeds. Also, the study pointed out the importance of the income tax departments to prepare strategic plans regarding the development and the follow-up of modern technologies related to computerized tax services. It especially regards linking and collecting tax from taxpayers such as via electronic tax payment and collection system, in order to ensure the speed of completion, accuracy of calculation, and raising the efficiency of tax performance.

• World Technopolis Review
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• v.8 no.2
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• pp.74-81
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• 2019

Cities will soon host two third of the population worldwide, and already today 80% of the world energy is used in the 20 largest cities. Urban areas create 80% of the greenhouse gas emission, so we should take care that urban areas are smart and sustainable as implementations have especially here the greatest impact. Smart Cities (SC) or Smart Sustainable Cities (SSC) are the actual concepts that describe methodologies how cities can handle the high density of citizens, efficiency of energy use, better quality of life indicators, high attractiveness for foreign investments, high attractiveness for people from abroad and many other critical improvements in a shifting environment. But if we talk about Entrepreneurship Ecosystem and Innovation, we do not see a lot of literature covering this topic within those SC/SSC concepts. It seems that 'Smart' implies that all is embedded, or isn't it properly covered as brick stone of SC/SSC concepts, as they are handled in another 'responsibility silo', meaning that the policy implementation of a Science and Technology Park (STP) is handled in another governing body than SC/SSC developments. If this is true, we will obviously miss a lot of synergy effects and economies of scale effects. Effects that we could have in case we stop the siloed approaches of STPs by following a more holistic concept of a Smart Sustainable City, covering also a continuous flow of innovation into the city, without necessarily always depend on large corporate SSC solutions. We try to argue that every SSC should integrate SP/STP concepts or better their features and services into their methodology. The very limited interconnectivity between these concepts within the governance models limits opportunities and performance in both systems. Redesigning the architecture of the governance models and accepting that we have to design a system-of-systems would support the possible technology flow for smart city technologies, it could support testbed functionalities and the public-private partnership approach with embedded business models. The challenge is of course in complex governance and integration, as we often face siloed approaches. But real SSC are smart as they are connecting all those unconnected siloes of stakeholders and technologies that are not yet interoperable. We should not necessarily follow anymore old greenfield approaches neither in SSCs nor in SP and STP concepts from the '80s that don't fit anymore, being replaced by holistic sustainability concepts that we have to implement in any new or revised SSC concepts. There are new demands for each SP/STP being in or close to an SC/SCC as they have a continuous demand for feeding the technology base and the application layer and should also act as testbeds. In our understanding, a big part of STP inputs and outputs are still needed, but in a revised and extended format. We know that most of the SC/STP studies claim the impact is still far from understood and often debated, therefore we must transform the concepts where SC/STPs are not own 'cities', but where they act as technology source and testbed for industry and new SSC business models, being part of the SC/STP concept and governance from the beginning.

• Journal of Science and Technology Studies
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• v.12 no.2
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• pp.33-79
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• 2012

This paper first aims to reveal that, in the current trend of 'the participatory turn' in STS, there are divergent positions subtly different from each other, and that the understanding of these divergent positions can be significant to study the differences, similarities and interfaces between the various models of scientific governance discussed in STS and those in risk governance developed by risk studies. Secondly, this paper shows that theoretical differences among STS scholars on scientific governance and public participation goes back to the 1970s and 1980s, during which they first laid down the conceptual basis of STS. All ideas and theories have their own historicity. This article is about the 'historical epistemology' of the participatory turn of STS, and is to seek 'political epistemology' that can become a shared vision of STS.

• Asian review of World Histories
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• v.3 no.1
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• pp.81-112
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• 2015

This essay interrogates the category of the 'global' in the emerging domain of 'global intellectual history'. Through a case study of the Indian social-religious reformer Rammohun Roy (1772/4-1833), I argue that notions of global selfhood and rights-consciousness (which have been preoccupying concerns of recent debates in intellectual history) have multiple conceptual and practical points of origin. Thus in early colonial India a person like Rammohun Roy could invoke centuries-old Indic terms of globality (vishva, jagat, sarva, sarvabhuta, etc.), selfhood (atman/brahman), and notions of right (adhikara) to liberation/salvation (mukti/moksha) as well as late precolonial discourses on 'worldly' rights consciousness (to life, property, religious toleration) and models of participatory governance present in an Indo-Islamic society, and hybridize these with Western-origin notions of rights and liberties. Thereby Rammohun could challenge the racial and confessional assumptions of colonial authority and produce a more deterritorialized and non-sectarian idea of selfhood and governance. However, Rammohun's comparativist world-historical notions excluded other models of selfhood and globality, such as those produced by devotional Vaishnava, Shaiva, and Shakta-Tantric discourses under the influence of non-Brahmanical communities and women. Rammohun's puritan condemnation of non-Brahmanical sexual and gender relations created a homogenized and hierarchical model of globality, obscuring alternate subaltern-inflected notions of selfhood. Class, caste, and gender biases rendered Rammohun supportive of British colonial rule and distanced him from popular anti-colonial revolts and social mobility movements in India. This article argues that today's intellectual historians run the risk of repeating Rammohun's biases (or those of Hegel's Weltgeschichte) if they privilege the historicity and value of certain models of global selfhood and rights-consciousness (such as those derived from a constructed notion of the 'West' or from constructed notions of various 'elite' classicized 'cultures'), to the exclusion of models produced by disenfranchised actors across the world. Instead of operating through hierarchical assumptions about local/global polarity, intellectual historians should remain sensitive to and learn from the universalizable models of selfhood, rights, and justice produced by actors in different spatio-temporal locations and intersections.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.7
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• pp.447-456
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• 2021

State-Owned Enterprises (SOEs) are business entities that are owned mainly by the state. Good financial governance (GFG) is as important for SOEs as for the private sector companies. Prudence and GFG can affect the value of the company. This research aims to test the impact of macroeconomics, investment decisions, and financing decisions on prudence, Corporate Social Responsibility Disclosure (CSRD), dividend policy, and company value of SOEs registered on the IDX from 2014-2019. GFG and financing decisions are moderating variables. The population in this study is 16 SOEs listed on the Indonesia Stock Exchange from 2014-2019. The research method is quantitative and uses Partial Least Squares (PLS), which is an approach to Structural Equation Models (SEM) that allows researchers to analyze the relationships simultaneously. The results showed that macroeconomic factors, investment decisions, financing decisions, and prudence directly affect the company's value. However, CSRD and dividend policy directly do not affect the company's value. Prudence can mediate the influence of financing decisions on company value. GFG moderates the relationship between prudence and company value. Thus, GFG is key to producing compliant regulatory reports and disclosures. GFG aims at facilitating effective monitoring and efficient control of the business. Its essence lies in fairness and transparency in operations and enhanced disclosures for protecting the interest of different stakeholders.