Corporate performance is the key indicator of availing the economic performances in all economies. Especially for the emerging economy, it is the oxygen for smooth economic operations. The study aims to investigate the influence of board characteristics on the corporate performance of the listed pharmaceuticals and chemicals sector from a developing country, namely Bangladesh. This empirical study examines eight attributes of the board and four financial performance indicators of the businesses. Here, the annual reports of the DSE-listed pharmaceutical and chemicals companies are considered to examine the impact of board attributes on corporate performance. Based on panel data analysis, this empirical study concludes that the fixed effect regression model is suitable for all four models. Except board size, the results demonstrate that all board attributes are generally statistically significant. Furthermore, it confirms that all the significant characteristics of the board are positively associated with corporate performance, except for board independence. The research offers valuable insights for policymakers, investors, organizations, and scholars, promoting optimal board structures, innovative solutions, and an enhanced understanding of corporate governance matters. This research explores the challenges in board attributes, which enhances our understanding of corporate governance matters and their impact over the last decade in the listed pharmaceutical and chemicals sectors in Bangladesh.

This study investigates the multifaceted challenges and barriers to implementing public auditor recommendations in Ghana’s public sector over an eighteen months period, aiming to enhance governance and accountability. Utilizing a qualitative research approach, the study involved semi-structured interviews with key stakeholders, including officials from the Ghana Audit Service, government ministries, and civil society organizations. The findings reveal a complex interplay of organizational, political, and attitudinal factors that impede effective implementation. Key challenges identified include the lack of clear implementation plans, insufficient resources, weak political commitment, and a pervasive culture of mistrust towards audit recommendations. The research underscores the necessity for a comprehensive and holistic approach to address these barriers, advocating for strengthened political leadership, enhanced accountability mechanisms, and improved stakeholder coordination. Additionally, fostering a sense of ownership and buy-in among implementation stakeholders is crucial for successful reform. The study contributes valuable insights into the systemic issues affecting public sector governance in Ghana and offers practical recommendations for overcoming the identified challenges, ultimately aiming to empower citizens and enhance governmental accountability. By addressing these barriers, the research highlights the potential for transformative change in the governance landscape of Ghana’s public sector.

The study has formulated the objective of synthesizing the extent to which technological barriers intervene in the transparency and effectiveness of public management (PM). Methodologically, the study was of a fundamental or basic nature, with a systematic review design, the databases of Scopus (369), SciELO (2), Web of Science (184) were explored, after the review process a set of 22 articles was available. The registration was made in an Excel table where the main data of the articles were included. 32% of the articles selected for the analysis of the evidence are from the period 2020, 27% were from 2022 and 18% from the year 2023; as far as origin is concerned, 14% of the articles come from Peru and 9% from Australia, Brazil, South Korea, Spain and Indonesia. In summary, the study points out that government institutions are making progress in digitizing and improving the citizen experience through electronic services, but they face challenges in areas such as resource management, the low adoption of advanced technologies such as blockchain and artificial intelligence, as well as the lack of transparency in PM. Despite this, it is highlighted that e-government improves citizen satisfaction, and the need to invest in digital innovation, training and overcoming technological barriers to achieve an effective transformation in state administration and promote a more inclusive and advanced society is emphasized.

This study presents a comprehensive bibliometric analysis of the literature on public financial management (PFM), aiming to identify key trends, influential publications, and emerging themes. Using data from Web of Science and Scopus, the study examines the evolution of PFM research from 1977 to 2024. The findings reveal a significant increase in PFM research output, particularly after 2010, with countries like the United States, the United Kingdom, and China contributing the most publications. Central themes such as financial management, transparency, and accountability remain prominent while emerging topics like gender budgeting, health insurance, and blockchain technology reflect shifting priorities in the field. The study employed performance analysis and science mapping techniques to assess the structure and dynamics of PFM research. The analysis highlights key focus areas, including fiscal decentralization and sector-specific management, and identifies gaps in the existing literature, particularly regarding interdisciplinary and international collaboration. The results suggest that while PFM remains rooted in traditional governance and financial control, there is a growing emphasis on modern, innovative solutions to address contemporary challenges. This study’s insights provide a roadmap for future research, emphasizing the importance of transparency, technological integration, and inclusive financial policies. In conclusion, this bibliometric analysis contributes to understanding PFM’s evolving landscape, offering scholars and policymakers a clearer perspective on current trends and future directions in the field. Future research should focus on expanding interdisciplinary approaches and exploring the practical impacts of emerging PFM trends across different regions.

This study explores the impact of technological innovations on audit transparency, objectivity, and assurance. The study employs a systematic literature review methodology, analyzing a wide range of scholarly articles, research papers, and reports to synthesize the findings. The methodology involved identifying keywords, conducting comprehensive searches in academic databases, and evaluating the selected literature. The study identifies key themes on how technological innovations impact audit practices through analysis of the literature. The impacts of technology include enhanced audit transparency through improved documentation capabilities, real-time reporting, and increased stakeholder engagement. Technological advancements bolster audit objectivity by automating repetitive tasks, facilitating advanced data analysis, and promoting standardized audit procedures. However, the analysis highlighted challenges associated with the use of technology in audits including complex technology implementation and the potential for biases. This research study contributes to the existing body of knowledge by consolidating relevant research and insights on the subject matter.

The objective of the study was to determine the relationship between open government and municipal effectiveness State a region of the Peruvian jungle. The research followed a quantitative approach with a non-experimental, cross-sectional, and correlational design. The population comprised citizens of State in a region of the Peruvian jungle, with a sample of 625 individuals. A structured survey was employed as the data collection technique, using a validated questionnaire as the instrument. The results revealed a positive, high, and significant correlation between governance and municipal effectiveness (Spearman’s Rho = 0.813, p < 0.01). Furthermore, the dimensions of transparency, integrity, accountability, and citizen participation showed moderate to high correlations with municipal effectiveness, with accountability (Rho = 0.779) emerging as the most influential dimension. It was concluded that the principles of open government play a crucial role in shaping the perception of effective municipal management. This underscores the need to strengthen transparency, integrity, and citizen participation policies to enhance public services and foster trust in local authorities.