A Critical Analysis of the Development of the Roles and Responsibilities of the UK Audit Committee for Effective and Good Governance (Published)
The main purpose of this research is to identify the responsibilities and roles of the UK audit committee on the effectiveness of Foundation Trusts (FTs) in the UK, as it relates to good and effective governance. The study is exploratory and explanatory in nature. The study is motivated by the dearth of empirical studies as compared to the private sector. The conflicting and complex nature of the accounting expectations underscores the constraint on how the corporate administration mechanism contributes to the effectiveness and efficiency of the public sector performance. The findings show that the audit committee’s functions are effective, although still developing and with some challenges. It was recommended that more intensive training programs should be organized for associates of the audit commission; Auditors must be more professional in carrying out their duties, with ethical considerations, encourage cordial relationship with the management, and a more frequent interaction with the management of Foundation Trust (FTs) in order to develop reliable and quality accounting reports.
Citation: Emmanuel Oghenekome Akpoghelie (2022) A Critical Analysis of the Development of the Roles and Responsibilities of the UK Audit Committee for Effective and Good Governance, Global Journal of Arts, Humanities and Social Sciences, Vol.10, No.3, pp.18-49
Keywords: Corporate Governance, UK audit committee, corporate governance code, foundation trust
Political Interference and Bureaucratic Performance in Nigeria: A human resource trajectory of the muffling of bureaucratic capacity (Published)
The study focus on political interference and bureaucratic performance in Nigeria: A human resource trajectory of the muffling of bureaucratic capacity. The objectives of the study are to challenge the unbalance thesis of the overdevelopment of government bureaucracy stunting political development and by extension causing underdevelopment in Africa, examine the impact of political interference on the Delta State Oil Producing Areas Development Commission (DESOPADEC) human resources performance, and examine the extent to which temporary political executives seek to extend their reach in DESOPADEC by politicizing the bureaucracy and how cooperate governance is undermined in the process. Mixed methods research design was used for the study. The findings revealed that 86% of those recruited into the organization were influenced by political considerations and that political interference in bureaucratic organization’s recruitment and selection processes heavily impede the bureaucracy opportunity to hiring skillful and qualified candidates. The researchers recommended that political executives and the political class should be isolated from bureaucratic recruitment and selection process to allow private sector consultants selected by host communities and civil society organizations to be allow to conduct merit based employment. It also recommended that host communities representatives and civil society organizations monitor the required process while advocating for the use of Information Communication technology tools to conduct transparent interview(s) to allow for transparency and equal opportunities for all participants. `
Keywords: Corporate Governance, Development, bureaucratic performance, political interference and public policy environment.