The application of governance in recent years appears as a tool of entities that organize sport. Considering this aspect, it was observed that many sports entities present problems in following mechanisms to improve management, both in national and international contexts. Governance materializes with principles of transparency, accountability, equity, institutional integrity, and modernity, in order to aid sports entities. Thus, the development of sports entities could improve management, professionalization, and innovation. Based on the aforementioned, this article aims to demonstrate whether the principles of governance found in the literature are contemplated in Brazilian sports confederations, pointing to the possibility of finding distinct characteristics among the confederations, and the confederation with the highest index for Brazilian sports. The methodology is a longitudinal discursive analysis. The results use data from 2015 to 2022 from the Sou do Esporte Governance Awards and the analysis is based on five governance principles; transparency, equity, accountability, institutional integrity, and modernity. The confederations were found to have adopted the principles of governance to improve, professionalize, and optimize their sports management. The results suggest that the use of governance can enhance the confederations and improve the management, legitimacy, and development of sports in Brazil. The authors consider the nuances reported in the study as imperative to improve the progress of Brazilian sports, and the contribution made could generate other discussions in different contexts and countries.

Employee Engagement (EE) has become a crucial element for the success of any organization. While psychology has conducted extensive research on EE, accounting has yet to give it the attention it deserves. This systematic literature review (SLR) was conducted to explore the linkage between corporate governance (CG) practices and factors that drive employee engagement (EED) in greater detail. The review identified several key factors influencing EED: board composition, audit committees, top leadership expertise, network power, other stakeholders’ supervision, and above-board application. In particular, the study revealed that effective CG practices have positive EE consequences, such as increased staff morale, job satisfaction, and productivity, and decreased employee turnover rates. The study underlined the importance of an employee-centric culture that encourages empowerment and fosters a sense of belonging in achieving maximum business success. It suggests that companies must create a work environment that promotes EE, provides opportunities for growth and development, recognizes employee contributions, and fosters open communication and collaboration. By leveraging these insights, companies can enhance their business operations and achieve maximum success by fostering a culture of EE and empowerment. The study concludes that businesses prioritizing EE as a core value can create a sustainable competitive advantage, increase their reputation, and attract and retain top talent.

This study aims to examine and challenge the impact of local government policy governance on the oil palm plantation sector in Riau Province, Indonesia. It was discovered that 1,628 million hectares of illegal oil palm plantations are located within forest areas. Plantation area and crop harvest areas are declining due to the increase in damaged old plants, low productivity of plantation crops, inadequate facilities and infrastructure conditions, low technology application, plantation business licensing, limited downstream plantation industry and marketing, assistance in changing the attitudes, behavior, and skills of farmers. The methodology used was exploratory qualitative to explore this topic, and the determination of research topics was conducted using Biblioshiny application analysis. Then, the data was analyzed using Nvivo 12 Plus software. The results of this study discovered that the policy governance of the oil palm plantation sector as a leading commodity in Riau Province, Indonesia, is influenced by three dimensions: firstly, the actor dimension; secondly, the structural dimension; and third, the empirical dimension of governance. This research contributes as a knowledge reference to oil palm plantations.

This study uses the annual financial data of Chinese A-share listed firms from 2010 to 2020 to investigate the relationship between multiple large shareholders (MLS) and earnings management (EM). After analyzing the samples using the Ordinary Least Squares (OLS) model and endogenous switching regression (ESR) model, the empirical results show that the presence of MLS can increase corporate EM activities and the MLS have a significantly positive effect on EM in both the treatment and control groups. In addition, this conclusion still holds after conducting multiple robustness tests. The cross-section analysis shows that the external audit supervision quality, institutional shareholders, and the uncertainty of the external economic environment have significant impacts on the baseline model results. Lastly, mediation effect analysis shows that the presence of MLS increases the corporate operating risk through EM activities. The conclusions of this paper are critical for policymakers to supervise China’s capital market, improve the level of corporate governance of China’s listed firms, and further promote reform of ownership structure.

Background: The background and objectives of the research revolve around bureaucracy as a classic form of the modern division of labor, with Max Weber acknowledging its inevitability. However, the objective implications of the bureaucracy’s iron cage are evident in governance and management experiences. The mayors of Tehran’s districts exemplify how Iranian culture interacts with bureaucracy. This research seeks to establish principles and governance for district governors using an alternative bureaucracy, parallel to conventional bureaucracy. Methods: The methods employed include twenty strategically selected interviews, considering age, municipal area, and work experience for maximum variance. Grounded theory methodology, specifically the approach by Anselm Strauss and Barney Glaser, guides the research, employing open coding, axial coding, and selective coding. MaxQDA 2020 software enhances the qualitative data analysis, facilitating organization, coding, and collaboration within the research team. Results: Findings indicate “inevitable violations” as a common starting point for interviewees, leading to three axes: “preconditions,” “objectives,” and “strategies and mechanisms” of alternative bureaucracy. In conclusion, breaking through bureaucracy becomes necessary for governors to act. Alternative bureaucracy, rooted in experience yet considering the bureaucratic field, requires transcendent goals. Hybridity and ethical principles are crucial when transitioning from conventional bureaucracy to the alternative in urban governance.

This research aims to determine the factors driving the success of four large cities in Indonesia in implementing Transit-Oriented Development (TOD) infrastructure policies beyond the eight TOD 3.0 Principles. Only a few studies like this have been conducted. The research uses qualitative methods and is supported by in-depth interviews with stakeholders, community leaders, community groups, and service users. The research findings reveal six themes: policy dialogue, organizational structure and coordination, changes in community habits, resources, dissemination and communication, and transportation and connectivity services. The characteristics of the community in the study area that prioritize deliberation are important determinants in policy dialogue and are involved in determining policy formulation. The city government has established a comprehensive organizational and coordination structure for the village and sub-district levels. The Government controls infrastructure development activities, establishes a chain of command and coordination, and encourages people to change their private car usage habits. The city government combines all this with the principle of deliberation and conveys important information to the public. The research highlights the differences in TOD implementation in Indonesia compared to other countries. Specifically, the existence of policy dialogue and the direct involvement of community members influence the level of program policy formulation and are crucial in controlling urban infrastructure development.