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Title: Boards and governance of state-owned enterprises
Authors: Simpson, S.N.Y.,
Keywords: Corporate governance
Developing country
State-owned enterprises
Issue Date: 2014
Publisher: Emerald Group Publishing Limited
Citation: Samuel Nana Yaw Simpson , (2014) "Boards and governance of state-owned enterprises", Corporate Governance, Vol. 14 Iss: 2, pp.238 - 251
Abstract: Purpose – This study aims to examine the structure, attributes, and performance of boards of directors of state-owned enterprises (SOEs) within the broader context of public sector governance. This is informed by the less attention given to the concept among public sector organizations despite efforts to make state enterprises more effective and efficient, especially in developing and middle income countries. Design/methodology/approach – Data was collected through questionnaires self-administered in 2010 to all 25 SOEs in Accra, Ghana, out of the 29 nationwide. Some key officials were interviewed and documentary evidence analyzed to achieve triangulation of data and results. Findings – Results show that state-owned enterprises have boards and comply with the minimal governance issues outlined the legal frameworks establishing them. However, they exhibit significant weaknesses in the areas of board performance evaluation, criteria for board appointment, the balance of executive directors and non-executive directors, and other board characteristics, indicating a departure from general practices. Practical implications – Findings suggest the need for a tailored corporate governance framework or code for state-owned enterprises in developing countries. Originality/value – Compared to the literature, this study provides insight on boards from the perspective of state enterprises in ensuring good corporate governance, particularly in the context of a middle income country (Ghana).
ISSN: 1472-0701
Appears in Collections:Department of Accounting

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