From Data to Governance: ERP-Enabled Executive Control Systems in Business Management

Corporate governance and organisational performance in state-owned transport enterprises: An integrated model development perspective

This study explores the relationship between corporate governance and organisational performance within state-owned enterprises (SOEs) in the Zimbabwean transport sector, with the objective of developing an integrated and contextually relevant governance-performance model. Despite their critical role in facilitating mobility and supporting trade, SOEs such as Air Zimbabwe and Zimbabwe United Passenger Company (ZUPCO) continue to experience persistent challenges, including financial deficits, operational inefficiencies, and declining service delivery standards. Existing scholarship tends to examine corporate governance in isolation, often overlooking the broader organisational and institutional contexts within which these enterprises operate. Adopting a mixed-methods research design, this study integrates quantitative analyses, comprising descriptive statistics, correlation, regression, and moderation techniques, with qualitative insights derived from interviews. The research is underpinned by a multi-theoretical framework that incorporates the resource-based view (RBV), institutional theory, systems theory, and contingency theory. The findings reveal that corporate governance plays a pivotal role in influencing organisational performance, alongside key internal factors such as human capital, technological capability, organisational culture, leadership, and the external operating environment. These elements collectively affirm the multidimensional nature of organisational performance. However, the study also finds that political interference significantly undermines the positive impact of governance structures and organisational capabilities. The study makes a theoretical contribution by advancing an integrated governance-performance model, while empirically highlighting the moderating effect of political interference. From a practical standpoint, the findings underscore the importance of comprehensive reforms in SOEs that prioritise strengthened governance frameworks, reduced political intrusion, and enhanced organisational capacity.

Corporate Governance and Management Control Effectiveness: A Review of Challenges and Strategic Directions

This structured literature review explores the role of corporate governance in enhancing the effectiveness of management control systems (MCS), with a particular focus on the emerging challenges and strategic directions in implementation. Drawing on peer-reviewed publications from 2020 to 2025, the study synthesizes four critical themes: (1) the functional role of governance in MCS design, (2) multidimensional indicators of control system effectiveness, (3) barriers to governance-aligned MCS implementation, and (4) strategic responses to contemporary governance demands. The review reveals that corporate governance improves MCS by reinforcing transparency, accountability, risk mitigation, and stakeholder engagement, particularly when supported by internal audit, board independence, and digital capabilities. It also highlights emerging concerns such as cybersecurity, remote work productivity, technological adaptation, and employee well-being. Theoretically, this study contributes by integrating control systems theory with digital governance and behavioral insights; practically, it offers guidance for designing responsive, ethical, and performance-driven control architectures. Limitations include the reliance on secondary sources and the lack of empirical generalization, prompting future research to investigate causal mechanisms through mixed-methods approaches

Compliance as Strategy: A Law and Management Approach to Corporate Accountability and Sustainable Growth

In an era marked by intensifying regulatory scrutiny and stakeholder activism, corporate compliance is no longer a peripheral legal obligation but a core strategic function. This study examines how organizations can transform compliance from a cost center into a value-creating mechanism that enhances corporate accountability and drives sustainable growth. Drawing on interdisciplinary perspectives from corporate law and strategic management, the paper develops a conceptual framework linking legal compliance, governance quality, risk management, and organizational performance. The research adopts a doctrinal–analytical methodology, synthesizing statutory provisions, governance codes, and contemporary management theories. It integrates agency theory, stakeholder theory, and risk-based compliance models to explain how robust compliance systems reduce legal uncertainty, mitigate regulatory risk, and strengthen stakeholder trust. The study also explores the role of board oversight, compliance culture, and digital governance tools in embedding compliance within strategic decision-making. Findings suggest that firms that internalize compliance as a strategic capability achieve superior outcomes in terms of risk mitigation, reputational capital, and long-term sustainability. Conversely, reactive or minimalist compliance approaches increase exposure to legal sanctions and erode organizational legitimacy. The paper highlights emerging trends such as ESG-linked compliance, data protection regimes, and technology-enabled monitoring, which are reshaping the compliance landscape. The study concludes that integrating legal compliance into corporate strategy is essential for achieving resilient and responsible business performance. It recommends policy and managerial interventions to strengthen compliance governance and align legal frameworks with sustainable development goals.

From ESG Disclosure to Digital-Driven Governance: Evidence From Indonesian Corporations and Infrastructure Ecosystems

Data Governance Frameworks for Enterprise Analytics Platforms

The findings are that companies that implement organized governance systems record dramatic advancement in the quality of data, compliance rates, and the accuracy in analytics, and the need to incorporate governance frameworks in enterprise analytics strategies to promote sustainable data-driven change is highlighted.

Responsible AI Architecture in Enterprise Modernization: Governance Frameworks, Equity Implications, and Regulatory Convergence

This article examines three interconnected dimensions of responsible AI for enterprise modernization: governance infrastructure for accountable AI deployment, algorithmic equity in high-impact decision environments, and the evolving international regulatory landscape shaping enterprise AI governance.