Governance and its role in the public sector

Authors

  • Bouchami Abdelkader University of Eloued (Algeria). Email: bouchami-abdelkader@univ-eloued.dz
  • Tchikou Abdelkader University of Algiers 3 Dely Ibrahim (Algeria). Email: tchikouaek@gmail.com
  • Meddas Rabeh University of Tissemsilt (Algeria). Email: meddasrabah6782@gmail.com
  • Mesbah Bachir University of Sfax, Tunisia. Email: mesbahbachir38@gmail.com

Keywords:

governance, public sector, public interest, service delivery, transparency, responsibility

Abstract

Corporate governance is obviously a matter of global concern and has gained tremendous importance in recent years in the context of globalization of economies and financial markets. Public sector governance refers to the systems, processes, and structures that ensure public resources are managed effectively, efficiently, and ethically to achieve desired outcomes while upholding public interest. It encompasses accountability, transparency, and responsiveness in government operations and service delivery.

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References

[1] Policy Framework on Sound Public Governance , R p C

[2] For a more detailed discussion of governance context in the public sector, see The IIA’s The Role of Auditing in Public Sector Governance and the International Federation of Accountants’ (IFAC’s) Governance in the Public Sector: A Governing Body Perspective.

[3] https://byjus.com/commerce/difference-between-public-and-private-sector/

[4] Amal Abdulla Alqooti, Public Governance in the Public Sector: Literature review, International Journal of Business Ethics and Governance (IJBEG), Online ISSN: 2717-9923

[5] Good Governance in the Public Sector— Consultation Draft for an International Framework, Consultation Draft June 2013 Comments due: September 17, 2013, https://www.ifac.org/_flysystem/azure-private/publications/files/Good-Governance-in-the-Public-Sector.pdf.

[6] ASSESSING ORGANIZATIONAL GOVERNANCE IN THE PUBLIC SECTOR, Practice Guide, › OCTOBER 2014, https://iiabrasil.org.br/korbilload/upl/ippf/downloads/assessingorgani-ippf-00000001-24012018104556.pdf

[7] Policy Framework on Sound Public Governance, BASELINE FEATURES OF GOVERNMENTS THAT WORK WELLhttps://www.oecd.org/content/dam/oecd/en/publications/reports/2020/12/policy-framework-on-sound-public-governance_931b05fc/c03e01b3-en.pdf

[8] Office of the Auditor General of Canada training material. Reproduced with the permission of the Minister of Public Works and Government Services, 2014

[9] Frank Scrimgeour, CORPORATE GOVERNANCE IN THE PUBLIC SECTOR: DIMENSIONS; GUIDELINES AND PRACTICE IN INDIA AND NEW ZEALAND, Corporate Ownership & Control / Volume 11, Issue 2, 2014, Continued – 4, https://virtusinterpress.org/IMG/pdf/10-22495cocv11i2c4p2.pdf

[10] International Public Sector Study, Governance in the Public Sector: A Governing B ody Perspective, Issued by The International Federation of Accountants, August 2001

[11] https://www.ifac.org/_flysystem/azure-private/publications/files/study-13-governance-in-th.pdf

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Published

01-10-2025

How to Cite

Abdelkader, B., Abdelkader, T., Rabeh, M., & Bachir, M. (2025). Governance and its role in the public sector. The International Tax Journal, 52(5), 2202–2212. Retrieved from https://internationaltaxjournal.online/index.php/itj/article/view/231

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Online Access