Forthcoming articles


International Journal of Business Governance and Ethics


These articles have been peer-reviewed and accepted for publication in IJBGE, but are pending final changes, are not yet published and may not appear here in their final order of publication until they are assigned to issues. Therefore, the content conforms to our standards but the presentation (e.g. typesetting and proof-reading) is not necessarily up to the Inderscience standard. Additionally, titles, authors, abstracts and keywords may change before publication. Articles will not be published until the final proofs are validated by their authors.


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International Journal of Business Governance and Ethics (2 papers in press)


Regular Issues


  • The development policy for the audit and inspection system of the national research institute utilizing the analytic hierarchy process (AHP)   Order a copy of this article
    by Donghun Yoon 
    Abstract: The research and development (R&D) activities of government been steadily expanding in South Korea. The social requirement for the transparency and accountability of national research management has also increased due to the expansion of fiscal expenditures for R&D. Developing the national research capability and transparency of R&D costs is very important because national research has performed the core function of government R&D. In turn, national research needs to reinforce the audit and inspection function and enhance the transparency of the R&D budget to prevent irregularities and management mistakes. In this paper, we propose an unprecedented developmental policy for an audit and inspection system for national research institutes in South Korea using the analytic hierarchy process (AHP). First, we investigated the problems with the current audit and inspection system of South Korean national research institutes. Then, we analysed the order of priority of the development factors for the audit and inspection system through AHP to improve the systems efficiency. This study showed that the use of development factors is very effective in the development and improvement of the audit and inspection system of national research institutes.
    Keywords: South Korean Government R&D; development policy; analytic hierarchy process; AHP; South Korean national research institute; audit and inspection.

  • Corporate Governance Structures and Bank Risk Taking Behavior: Evidence from Africa using Income Bracket Approach   Order a copy of this article
    by BAAH KUSI, Gloria Adzeha, Daniel Ofori-Sasu, Lawrence Addo 
    Abstract: The study sought to determine the effect bank level corporate governance have on risk taking behaviour of banks in Africa and its income bracket groupings using a two-step GMM panel dataset of 215 banks from 29 African countries. The results show that while board size and CEO duality significantly reduce risk taking behaviour of banks in Africa, extreme increase in board size increased risk taking behaviour of banks in Africa. Furthermore, the results reveal that the effect of bank level corporate governance structures on bank risk taking behaviour varies greatly across banks in different income brackets in Africa. This implies that the effects of corporate governance structures are shaped by contextual settings and effects. The policy implication from these findings are that bank regulators must institute corporate governance frameworks that help shape risk taking behaviour of banks which will enhance financial institution and sector soundness and stability. Also, bank ownership and management must be careful in the selection and implementation of bank corporate governance structures since not all the corporate governance structures induce the stability of banks given the income bracket a bank finds itself.
    Keywords: corporate Governance Structures Risk Taking Behavior Income Brackets Africa.