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Yönetim Kurulu Çeşitliliği ile İç Denetim İlişkisinde Sürdürülebilir Liderliğin Aracılık Etkisinin İncelenmesi: Nepal Örneği

Yıl 2024, , 1 - 25, 30.06.2024
https://doi.org/10.47097/piar.1396511

Öz

Küresel pazarın sanayileşmesi, önemli bir genişleme yaşayan bir organizasyonun yönetiminde örgütlü bir yaklaşımı beraberinde getirmiştir. Bu durum, liderlerin iç prosedürler üzerindeki denetimi sürdürürken sürdürülebilir büyümeye ve gelişime odaklanmalarının da gerekli olduğunu ortaya çıkarmıştır. Liderlikte sürdürülebilirlik, sürdürülebilir büyümenin önemli bir bileşenidir. Sürdürülebilir kalkınmayı sağlamak için yönetim kurulu çeşitliliğinin iç denetim ve sürdürülebilir liderlik üzerinde önemli bir etkisi vardır. Sonuç olarak, mevcut çalışma, yönetim kurulu çeşitliliği ile iç denetim ilişkisinde sürdürülebilir liderliğin aracılık etkisini Nepal örneği üzerinden incelemeyi amaçlamaktadır. Nicel veriler, kendi kendine uygulanan anket yöntemiyle, farklı kurumsal işletmelerden 162 katılımcıdan toplanmıştır. Anket verilerini analiz etmek için kısmi en küçük kareler yapısal eşitlik modellemesi (PLS-SEM) kullanılmıştır. Bulgular, iç denetim ve yönetim kurulu çeşitliliğinin pozitif yönde ilişkili olduğunu göstermektedir. Sonuçlar, sürdürülebilir liderliğin iç denetimi önemli ölçüde etkilediğini göstermektedir. Yönetim kurulu çeşitliliği ile iç denetim arasındaki ilişkide sürdürülebilir liderliğin aracılık etkisi vardır. Bu sonuçlar doğrultusunda, artan sürdürülebilir büyüme hızıyla daha iddialı gelecek hedeflerine ulaşmak isteyen işletmelerin amacı sürdürülebilir liderliğe odaklanmak olmalıdır.

Kaynakça

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Examine the Mediating Impact of Sustainable Leadership between Board Diversity and Internal Control: Evidence from Nepal

Yıl 2024, , 1 - 25, 30.06.2024
https://doi.org/10.47097/piar.1396511

Öz

Industrialization of the global market has brought about an organized approach to managing an organization that has experienced significant expansion. This has given the company's leadership the insight to focus on sustainable growth and evolution while upholding control over internal procedures. Sustainability in leadership is an essential component of sustainable growth. To ensure sustainable development, board diversity has a significant effect on internal control and sustainable leadership. Consequently, the current study intended to investigate how sustainable leadership mediates the relationship between board diversity and the internal control prospect of Nepal. Using a self-administered questionnaire, the quantitative data was gathered from 162 respondents from different corporate enterprises. Partial least squares structural equation modeling (PLS-SEM) was used to analyze survey data. The findings indicate that internal control and board diversity are positively correlated. The result demonstrates that internal control is significantly impacted by sustainable leadership. The relationship between board diversity and internal control is mediated by sustainable leadership. According to the outcome, the purpose of accomplishing more ambitious future goals at an increased pace of sustainable growth is for business entities to concentrate on sustainable leadership.

Etik Beyan

This research has been approved by the Research Ethics Committee of Xian University of Technology.

Kaynakça

  • Abdelbadie, R. A., & Salama, A. (2019). Corporate governance and financial stability in US banks: do indirect interlocks matter?. Journal of Business Research, 104, 85-105.
  • Acharya, R. (n.d.). Relationship between corporate governance and firm valuation in Nepal. ECMLG 2022 18th European Conference on Management, Leadership and Governance, 2022. Academic Conferences and publishing limited.
  • Aini, N. N., Adawiyah, W., & Darmawati, D. (2022). The effect of employee involvement and transformational leadership on readiness to change with perceived organizational support as moderating variable. Sustainable Competitive Advantage (SCA), 12.
  • Akinlo, O. O., Ayoola, T. J., & Stephen, O. (2023). Corporate governance and capital buffer of deposit money banks in Nigeria. Corporate Governance, 8.
  • Al-Shaer, H., Albitar, K., & Liu, J. (2023). CEO power and CSR-linked compensation for corporate environmental responsibility: UK evidence. Review of Quantitative Finance and Accounting, 60, 1025-1063.
  • Alabdullah, T. T. Y., & Al-Qallaf, A. J. M. (2023). The impact of ethical leadership on firm performance in Bahrain: Organizational culture as a mediator. CASHFLOW: Current Advanced Research on Sharia Finance and Economic Worldwide, 2, 482-498.
  • Ali, F., Wang, M., Jebran, K., & Ali, S. T. (2021). Board diversity and firm efficiency: evidence from China. Corporate Governance: The International Journal of Business in Society, 21, 587-607.
  • Alodat, A. Y., Salleh, Z., Nobanee, H., & Hashim, H. A. (2023). Board gender diversity and firm performance: The mediating role of sustainability disclosure. Corporate Social Responsibility and Environmental Management.
  • Aziz, M., Said, J., & Alam, M. M. (2015). Assessment of the practices of internal control system in the public sectors of Malaysia. Aziz, MAA, Said, J., and Alam, MM, 43-62.
  • Bagozzi, R. P., YI, Y., & Phillips, L. W. (1991). Assessing construct validity in organizational research. Administrative Science Quarterly, 421-458.
  • Banmairuroy, W., Kritjaroen, T., & Homsombat, W. (2022). The effect of knowledge-oriented leadership and human resource development on sustainable competitive advantage through organizational innovation's component factors: Evidence from Thailand’s new S-curve industries. Asia Pacific Management Review, 27, 200-209.
  • Baron, R. M., & Kenny, D. A. (1986). The moderator–mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations. Journal of Personality And Social Psychology, 51, 1173.
  • Behlau, H., Wobst, J., & Lueg, R. (2023). Measuring board diversity: A systematic literature review of data sources, constructs, pitfalls, and suggestions for future research. Corporate Social Responsibility and Environmental Management.
  • Benaroch, M., Chernobai, A., & Goldstein, J. (2012). An internal control perspective on the market value consequences of IT operational risk events. International Journal of Accounting Information Systems, 13, 357-381.
  • Bentley-Goode, K. A., Newton, N. J., & Thompson, A. M. (2017). Business strategy, internal control over financial reporting, and audit reporting quality. Auditing: A Journal of Practice & Theory, 36, 49-69.
  • Bolourian, S., Angus, A., & Alinaghian, L. (2021). The impact of corporate governance on corporate social responsibility at the board-level: A critical assessment. Journal of Cleaner Production, 291, 125752.
  • Bryman, A. 2006. Integrating quantitative and qualitative research: how is it done? Qualitative research, 6, 97-113.
  • Bubilek, O. (2017). Importance of internal audit and internal control in an organization-case study.
  • Chen, S.-L., Su, Y.-S., Diep, G. L., Sivanandan, P., Sadiq, M., & Phan, T. T. H. (2023). The impact of environmental knowledge and green supply chain practices in improving sustainable energy production: the moderating role of green behavior and green leadership. Environmental Science and Pollution Research, 30, 57017-57031.
  • Chen, Y., Eshleman, J. D., & Soileau, J. S. (2016). Board gender diversity and internal control weaknesses. Advances in Accounting, 33, 11-19.
  • Chin, W. W. (1998). Commentary: Issues and opinion on structural equation modeling. JSTOR.
  • Coso, I. (1992). Committee of Sponsoring Organizations of the Treadway Commission. AICPA NJ.
  • F. Hair JR, J., Sarstedt, M., Hopkins, L., & G. Kuppelwieser, V. (2014). Partial least squares structural equation modeling (PLS-SEM) An emerging tool in business research. European Business Review, 26, 106-121.
  • Fakir, A. A., Jusoh, R., & Rahin, N. M. (2019). Board of directors' characteristics, internal control mechanisms and corporate sustainability performance: a theoretical framework. World Review of Entrepreneurship, Management and Sustainable Development, 15, 765-784.
  • Fallah Shayan, N., Mohabbati-Kalejahi, N., Alavi, S., & Zahed, M. A. (2022). Sustainable development goals (SDGs) as a framework for corporate social responsibility (CSR). Sustainability, 14, 1222.
  • Finstad, K. (2010). Response interpolation and scale sensitivity: Evidence against 5-point scales. Journal of Usability Studies, 5, 104-110.
  • Firoozi, M., Magnan, M., & Fortin, S. (2016). Board diversity and financial reporting quality, Cirano.
  • Fornell, C., & Larcker, D. F. (1981). Structural equation models with unobservable variables and measurement error: Algebra and statistics. Sage Publications Sage CA: Los Angeles, CA.
  • Foscht, T., Lin, Y., & Eisingerich, A. B. (2018). Blinds up or down? The influence of transparency, future orientation, and CSR on sustainable and responsible behavior. European Journal of Marketing, 52, 476-498.
  • Gallego-Álvarez, I., García-Sánchez, I. M., & Rodríguez-Dominguez, L. (2010). The influence of gender diversity on corporate performance: La influencia de la diversidad de género en el rendimiento empresarial. Revista de Contabilidad-Spanish Accounting Review, 13, 53-88.
  • Gerard, L., Mcmillan, J., & D’annunzio-Green, N. (2017). Conceptualising sustainable leadership. Industrial and Commercial Training, 49, 116-126.
  • Gomez-Vasquez, L. (2023). Digital corporate communication and CSR communication. Handbook on Digital Corporate Communication, 78.
  • Haenlein, M., & Kaplan, A. M. (2004). A beginner's guide to partial least squares analysis. Understanding Statistics, 3, 283-297.
  • Hair, J. F., Ringle, C. M., & Sarstedt, M. (2011). PLS-SEM: Indeed a silver bullet. Journal of Marketing theory and Practice, 19, 139-152.
  • Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019). When to use and how to report the results of PLS-SEM. European Business Review, 31, 2-24.
  • Hair, J. F., Sarstedt, M., Ringle, C. M., & Mena, J. A. (2012). An assessment of the use of partial least squares structural equation modeling in marketing research. Journal of the Academy of Marketing Science, 40, 414-433.
  • Hair JR, J. F., Babin, B. J., & Anderson, R. E. (2010). A global perspectivie. Kennesaw: Kennesaw State University.
  • Hair JR, J. F., Hult, G. T. M., Ringle, C. M., Sarstedt, M., Danks, N. P., Ray, S., & Hair, J. F. (2021). An introduction to structural equation modeling. Partial Least Squares Structural Equation Modeling (PLS-SEM) Using R: A Workbook, 1-29.
  • Han, H., Shiwakoti, R. K., Jarvis, R., Mordi, C., & Botchie, D. (2023). Accounting and auditing with blockchain technology and artificial Intelligence: A literature review. International Journal of Accounting Information Systems, 48, 100598.
  • Harjoto, M., Laksmana, I., & Lee, R. (2015). Board diversity and corporate social responsibility. Journal of Business Ethics, 132, 641-660.
  • Henseler, J., Ringle, C. M., & Sinkovics, R. R. (2009). The use of partial least squares path modeling in international marketing. New challenges to international marketing. Emerald Group Publishing Limited.
  • Hoang, T. C., Abeysekera, I., & Ma, S. (2018). Board diversity and corporate social disclosure: Evidence from Vietnam. Journal of Business Ethics, 151, 833-852.
  • Hunt, V., Layton, D., & Prince, S. (2015). Diversity matters. McKinsey & Company, 1, 15-29.
  • Iqbal, M. B., Li, J., Yang, S., & Sindhu, P. (2022). Value-driven career attitude and job performance: An intermediary role of organizational citizenship behavior. Frontiers in Psychology, 13, 1038832.
  • Jensen, M. C., & Meckling, W. H. (2019). Theory of the firm: Managerial behavior, agency costs and ownership structure. Corporate Governance. Gower.
  • Kamarudin, K. A., Ariff, A. M., & Wan Ismail, W. A. (2022). Product market competition, board gender diversity and corporate sustainability performance: International evidence. Journal of Financial Reporting and Accounting, 20, 233-260.
  • Kohntopp, T., & Mccann, J. (2023). Sustainability Leadership: Current Perspective and Future Adaptation. Managing for Social Justice: Harnessing Management Theory and Practice for Collective Good. Springer.
  • Kothari, C. R. (2004). Research methodology: Methods and techniques, New Age International.
  • Kumar, K., Gupta, P., Singh, K. N., Nirgude, M. S., Srivastava, H., Sharma, S., Sevanthi, A. M., Durgesh, K., Jain, P. K., & Gaikwad, K. (2023). Whole chloroplast genome-specific non-synonymous SNPs reveal the presence of substantial diversity in the pigeonpea mini-core collection. 3 Biotech, 13, 365.
  • Lin, Y.-H., & Huang, T.-C. (2023). Does Regulatory Reform of Internal Controls in China Improve Internal Control Effectiveness? Role of Corporate Social Responsibility Engagement. Journal of International Accounting Research, 1-27.
  • Liu, C., Su, K., & Zhang, M. (2021). Water disclosure and financial reporting quality for social changes: Empirical evidence from China. Technological Forecasting and Social Change, 166, 120571.
  • Lutz, J. (2014). Committee of sponsoring organizations of the treadway commission: Internal control; integrated framework mit besonderer berücksichtigung der änderungen in der neuauflage 2013.
  • Maher, M., & Andersson, T. (2000). Corporate governance: effects on firm performance and economic growth. Available at SSRN 218490.
  • Martinez-Ferrero, J., Rodríguez-Ariza, L., & María García-Sánchez, I. (2017). The strength of the board on sustainability assurance decisions: the moderating role of family business. Journal of Small Business and Enterprise Development, 24, 863-886.
  • Mccann, J. T., & Holt, R. A. (2010). Servant and sustainable leadership: an analysis in the manufacturing environment. International Journal of Management Practice, 4, 134-148.
  • Menicucci, E., & Paolucci, G. (2022). Board diversity and ESG performance: Evidence from the Italian banking sector. Sustainability, 14, 13447.
  • Miller, T., & Del Carmen Triana, M. (2009). Demographic diversity in the boardroom: Mediators of the board diversity–firm performance relationship. Journal of Management Studies, 46, 755-786.
  • Nenty, H. J. (2009). Writing a quantitative research thesis. International Journal of Educational Sciences, 1, 19-32.
  • Niroula, B., & Upadhaya, J. P. (2022). Internal control system in enhancing the corporate governance in listed insurance companies in Nepal. Jurnal Ekobis: Ekonomi Bisnis & Manajemen, 12, 232-243.
  • Nitzl, C., Roldan, J. L., & Cepeda, G. (2016). Mediation analysis in partial least squares path modeling: Helping researchers discuss more sophisticated models. Industrial Management & Data Systems, 116, 1849-1864.
  • Olken, F., & Rotem, D. (1995). Random sampling from databases: a survey. Statistics and Computing, 5, 25-42.
  • Ong, T. S., Zhou, J., Teh, B. H., & Di Vaio, A. (2023). Equity ownership concentration’s impact on corporate internal control: the moderating effects of female directors and board compensation. Environment, Development and Sustainability, 1-29.
  • Pucheta-Martínez, M. C., Bel-Oms, I., & Olcina-Sempere, G. (2018). The association between board gender diversity and financial reporting quality, corporate performance and corporate social responsibility disclosure: A literature review. Academia Revista Latinoamericana de Administración, 31, 177-194.
  • Rahi, S. (2017). Research design and methods: A systematic review of research paradigms, sampling issues and instruments development. International Journal of Economics & Management Sciences, 6, 1-5.
  • Ringle, C. M., Wende, S., & Becker, J.-M. (2015). SmartPLS 3. SmartPLS GmbH. Boenningstedt.
  • Sarstedt, M., Ringle, C. M., Henseler, J., & Hair, J. F. (2014). On the emancipation of PLS-SEM: A commentary on Rigdon (2012). Long Range Planning, 47, 154-160.
  • Sri Utaminingsih, N., Kurniasih, D., Pramono Sari, M., & Rahardian Ary Helmina, M. (2022). The role of internal control in the relationship of board gender diversity, audit committee, and independent commissioner on tax aggressiveness. Cogent Business & Management, 9, 2122333.
  • Stackowiak, R. (2019). Why diversity matters. Remaining Relevant in Your Tech Career: When Change Is the Only Constant, 41-52.
  • Supriaddin, N. (2022). The effect of internal control system and good governance on employee performance: moderated by leadership style. International Journal of Management and Education in Human Development, 2, 527-535.
  • Suriyankietkaew, S., Krittayaruangroj, K., & Iamsawan, N. (2022). Sustainable Leadership practices and competencies of SMEs for sustainability and resilience: A community-based social enterprise study. Sustainability, 14, 5762.
  • Tabachnick, B. G., Fidell, L. S., & Ullman, J. B. (2007). Using multivariate statistics (5): pearson Boston. MA.
  • Taylor, D. E., Paul, S., & Mccoy, E. (2019). Diversity, equity, and inclusion and the salience of publicly disclosing demographic data in American environmental nonprofits. Sustainability, 11, 5491.
  • Tideman, S. G., Arts, M. C., & Zandee, D. P. (2013). Sustainable leadership: Towards a workable definition. Journal of Corporate Citizenship, 17-33.
  • Ud Din, N., Cheng, X., Ahmad, B., Sheikh, M. F., Adedigba, O. G., Zhao, Y., & Nazneen, S. (2021). Gender diversity in the audit committee and the efficiency of internal control and financial reporting quality. Economic Research-Ekonomska Istraživanja, 34, 1170-1189.
  • Unite, A. A., Sullivan, M. J., & Shi, A. A. (2019). Board diversity and performance of philippine firms: do women matter? International Advances in Economic Research, 25, 65-78.
  • Utaminingsih, N. S., Kurniasih, D., Sari, M. P., & Helmina, M. R. A. (2022). The role of internal control in the relationship of board gender diversity, audit committee, and independent commissioner on tax aggressiveness. Cogent Business & Management.
  • Vairavan, A., & Zhang, G. P. (2020). Does a diverse board matter? A mediation analysis of board racial diversity and firm performance. Corporate Governance: The international journal of business in society, 20, 1223-1241.
  • Werven, C. (2017). The impact of board diversity on bank’s risk taking in Europe. University of Twente.
  • White, B., & Frederiksen, J. (2005). A theoretical framework and approach for fostering metacognitive development. Educational Psychologist, 40, 211-223.
  • Zampone, G., Nicolò, G., Sannino, G., & De Iorio, S. (2022). Gender diversity and SDG disclosure: the mediating role of the sustainability committee. Journal of Applied Accounting Research.
Toplam 80 adet kaynakça vardır.

Ayrıntılar

Birincil Dil İngilizce
Konular Kamu Yönetimi
Bölüm Araştırma Makaleleri
Yazarlar

Tribhuwan Kumar Bhatt 0009-0000-3040-3642

Yayımlanma Tarihi 30 Haziran 2024
Gönderilme Tarihi 27 Kasım 2023
Kabul Tarihi 1 Şubat 2024
Yayımlandığı Sayı Yıl 2024

Kaynak Göster

APA Bhatt, T. K. (2024). Examine the Mediating Impact of Sustainable Leadership between Board Diversity and Internal Control: Evidence from Nepal. Pamukkale Üniversitesi İşletme Araştırmaları Dergisi, 11(1), 1-25. https://doi.org/10.47097/piar.1396511

Pamukkale Üniversitesi İşletme Araştırmaları Dergisinde yayınlanmış makalelerin telif hakları Creative Commons Atıf-Gayriticari 4.0 Uluslararası Lisansı (CC BY-NC-ND 4.0) kapsamındadır.

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