Journal of Governance Risk Management Compliance and Sustainability
The focus and scope of JRGCS are but not limited to Principles and theory of risk assessment and management, Risk assessment policy, standards and regulations, Risk-based decision making and risk management, decision making and decision support systems for risk and disaster management on regional and global scales, Risk perception and communications, Risk assessment and control, Risk characterisation, Dynamic risk assessment, Integration of risk models and quantifications, Advanced concepts and information technologies in risk assessment and management, Integrated, risk assessment and safety management, Integrated risk assessment in developing and rapidly developing countries, Socio-economic, scientific and integrated approaches to sustainable development which consist of covering some issues/topic on: Development and realization of national policies and international treaties for sustainable development, Implementation and monitoring of policies for sustainable development, Changing consumption and production patterns, Developments in cultural diversity, tradition, social systems, globalization, immigration and settlement, and their impact on cultural or social sustainability, Ethical and philosophical aspects of sustainable development Education and awareness of sustainability, Impact of safety, security and disaster management on sustainability, Health-related aspects of sustainability, System analysis methods, including life cycle assessment and management, Sustainable Chemistry, Sustainable utilization of resources such as land, water, atmosphere and other biological resources, New and renewable sources of energy, Sustainable energy preservation and regeneration methods, Quasi-environmental sustainability – short term measures and their long term effects, Effects of global climate change on development and sustainability.
Articles
62 Documents
<![CDATA[The Role of Auditors’ Code of Professional Conduct as a Moderating Variable on Auditor Performance ]]>
<![CDATA[Tahar, Amara Farah]]>;
<![CDATA[Lucyanda, Jurica]]>;
<![CDATA[Hamidah, Endah]]>
<![CDATA[ Journal of Governance Risk Management Compliance and Sustainability Vol. 5 No. 1 (2025): April Volume ]]>
Publisher : <![CDATA[Center for Risk Management & Sustainability and RSF Press ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31098/jgrcs.v5i1.2294
<![CDATA[Research on auditor performance is a compelling topic because various internal factors, namely auditor accountability, competency, and independence, may affect auditor performance. Previous research concluded that the results of the factors affecting auditor performance were found to be inconclusive (mixed results). This motivated this study to re-examine further using contingency variables, i.e., the code of professional conduct as the moderating variable. This study examines the role of auditors’ code of professional conduct to strengthen the relationship between internal/external factors and auditor performance. This study uses attribution theory to develop and test the hypotheses. This study used a survey method, an electronic questionnaire. The respondents in this study were public sector auditors in Indonesia, with 101 respondents. The data analysis used was a moderated regression analysis technique. This study examined the validity and reliability of the data to ensure that the instruments were valid and reliable. It is hypothesized that an auditor’s code of professional conduct strengthens the relationship between internal factors and auditor performance. The result showed that the auditors’ code of professional conduct served as a quasi-moderator that strengthened the relationship between the auditor’s accountability on performance, while for the relationship between the auditor’s competency and independence on performance, the auditors’ code of professional conduct served as a pure moderator. The limitations of this study are related to the timeframe of data collection due to the high level of tasks of public sector auditors. This study contributes to behavioral management accounting research on auditors’ performance.]]>
<![CDATA[Environmental Practices and Level of Awareness in Green Accounting: A Descriptive-Correlational Analysis among Accountancy Students ]]>
<![CDATA[Agriam, John Lester S.]]>;
<![CDATA[Acebedo, John Roosevelt U.]]>;
<![CDATA[Bado, Jolina I]]>;
<![CDATA[Bejarin, Aileen B.]]>;
<![CDATA[Bernal, Krizzel B.]]>
<![CDATA[ Journal of Governance Risk Management Compliance and Sustainability Vol. 5 No. 1 (2025): April Volume ]]>
Publisher : <![CDATA[Center for Risk Management & Sustainability and RSF Press ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31098/jgrcs.v5i1.2638
<![CDATA[Traditional accounting, which focuses on the monetary aspect, produces financial statements that are useful for different users; however, it omits different concerns that must be included. To address the shortcomings of this accounting method, the notion of green accounting must be established to address social and environmental issues in the accounting process. However, given insufficient information on the topic, the apprehension and application of the concept falter from its actual occurrence, although it is deemed significant. Hence, with accounting students as prospective accountants, understanding their roundabouts enables the quantification of these characteristics to serve as a basis for their perceptions of sound decision-making. The study’s objective is to evaluate environmental practices and awareness about green accounting and identify whether their sociodemographic profile has a moderating effect. The study used descriptive-correlational analysis, supported by a paper-based survey questionnaire, to gather data information, and was analyzed and explicitly interpreted on a five-point Likert scale. This study involved 200 respondents from various Higher Education Institutions in the Philippines. The significant relationship between ecological practices and green accounting awareness among accountancy students in the Philippines. A moderate level of understanding under awareness and frequent observance of environmental practices. Moreover, sociodemographic profiles did not moderate this relationship. Hence, institutions should be more active in directing students toward green accounting concepts for undergraduate research. As a result, this research contributes to the emerging field of green accounting, providing insights for educational institutions, businesses, and policymakers regarding the awareness and practices of future accountants in addressing environmental considerations.]]>
<![CDATA[Navigating Operational Risk: Developing Criteria for Operational Risk Management Maturity in the Wake of COVID-19 ]]>
<![CDATA[Van der Westhuizen, Erika]]>
<![CDATA[ Journal of Governance Risk Management Compliance and Sustainability Vol. 5 No. 1 (2025): April Volume ]]>
Publisher : <![CDATA[Center for Risk Management & Sustainability and RSF Press ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31098/jgrcs.v5i1.2665
<![CDATA[The COVID-19 pandemic has caused many organizations to suffer losses and even close due to being unprepared to manage the effects of such a deadly disease. This pandemic can be regarded as an external event that is an underlying risk factor for operational risk. Therefore, it is apparent that the losses and disruptions caused by COVID-19 can be directly linked to operational risk, meaning that any loss and damage can be attributed to a shortcoming in adequate operational risk control measures. Although many organizations were prepared in one way or another, it seemed uncertain at what level of risk maturity an organization would have adequate control measures in place for operational risk exposures. The research aimed to establish criteria for operational risk management maturity. The research followed a non-systematic literature review to evaluate various criteria within the framework of risk management. The literature review identified 30 criteria that can help organizations assess, develop, and benchmark their operational risk maturity. The concept of risk maturity can help organizations determine their level of risk resilience to cope with major operational risk events. Future research can be conducted to confirm the criteria and assess their applicability in various organizations.]]>
<![CDATA[Insecurity in Secondary School Education: A Solution to Sustainable Development in Northern Nigeria ]]>
<![CDATA[Adamu, Chidubem Deborah]]>;
<![CDATA[Uleanya, Chinaza]]>
<![CDATA[ Journal of Governance Risk Management Compliance and Sustainability Vol. 5 No. 1 (2025): April Volume ]]>
Publisher : <![CDATA[Center for Risk Management & Sustainability and RSF Press ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31098/jgrcs.v5i1.2727
<![CDATA[This study aimed to identify the causes of crime that exacerbate insecurity and hinder the sustainability of secondary education among teachers, parents and school administrators in Northern Nigeria. Three leading causes of insecurity challenges were examined, including school administrators' concerns about the safety of individuals and facilities, the need for well-trained and equipped security personnel to address security issues and the lack of employment opportunities for secondary school graduates in Northern Nigeria. The research questions were developed based on these causes. In order to facilitate questioning and observation of the phenomenon under investigation, a qualitative research approach grounded in the interpretative paradigm was used to collect data. A multi-stage sampling technique was adopted to purposively select three states in Northcentral, Northeastern, and Northwestern Nigeria and randomly select 36 parents, teachers, and school administrators. Unstructured in-depth interviews were conducted with the 36 participants. The interview questions were structured around the three research questions, and the responses were thematically analyzed. The study's findings highlight the importance of the government leveraging modern technology, such as electric-powered fences and CCTV cameras, to address security challenges and promote sustainable development in education. This paper suggests incorporating an "Education for Sustainability" subject into the Nigerian secondary education curriculum, in addition to the current emphasis on "security management" proposed by previous researchers.]]>
<![CDATA[Impact of Supply Chain Management on Organizational Sustainability: The Case of a Philippine Food Manufacturing Company ]]>
<![CDATA[Aranzamendez, Carol Heart N.]]>;
<![CDATA[An, Cherry May]]>;
<![CDATA[Briones, Jesus]]>;
<![CDATA[Abante, Marmelo V.]]>
<![CDATA[ Journal of Governance Risk Management Compliance and Sustainability Vol. 5 No. 1 (2025): April Volume ]]>
Publisher : <![CDATA[Center for Risk Management & Sustainability and RSF Press ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31098/jgrcs.v5i1.2816
<![CDATA[Supply chain management (SCM) is vital for an organization’s sustainability objectives. This study assesses the SCM practices of a Philippine food manufacturing company, evaluates its organizational sustainability, and examines the relationship between the two. This descriptive-quantitative research used a researcher-structured questionnaire to gather insights from 134 randomly selected employees involved in SCM tasks across various departments of the subject food manufacturing company. The data gathered from the respondents were analyzed using weighted mean, standard deviation, frequency, percentage, and Pearson correlation coefficient analysis. The findings revealed that the company is demonstrating strong performance in all SCM dimensions covered in this study, while the company also showed excellent organizational sustainability in terms of economic, environmental, and social dimensions. The study also found a high significant positive correlation between SCM practices and organizational sustainability, indicating that the excellent performance of a company’s SCM practices directly contributed to enhancing its sustainability outcomes. Based on these findings, several opportunities were identified to further optimize SCM practices and bolster sustainability efforts of the company. This study can offer valuable insights for industry stakeholders to continuously improve their SCM practices in order to drive sustainable operations in the food manufacturing sector.]]>
<![CDATA[Transfer Pricing and Tax Avoidance: The Moderating Role of Thin Capitalization ]]>
<![CDATA[Nugraha, Satria Yudha]]>;
<![CDATA[Firmansyah, Amrie]]>
<![CDATA[ Journal of Governance Risk Management Compliance and Sustainability Vol. 5 No. 1 (2025): April Volume ]]>
Publisher : <![CDATA[Center for Risk Management & Sustainability and RSF Press ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31098/jgrcs.v5i1.3117
<![CDATA[Indonesia's relatively low tax ratio compared to other countries indicated the persistent issue of corporate tax avoidance. This study aimed to examine the effect of transfer pricing on tax avoidance and to assess whether thin capitalization moderated this relationship. The sample consisted of mining companies listed on the Indonesia Stock Exchange from 2021 to 2023. Panel data regression with multiple linear analysis was employed to test the hypotheses. Tax avoidance was proxied by the negative value of the Effective Tax Rate (ETR), while thin capitalization was measured using the Maximum Allowable Debt (MAD) ratio. The results showed that transfer pricing had a significant positive effect on tax avoidance, supporting agency theory. However, thin capitalization weakened the impact of transfer pricing, indicating that companies tended to adopt either strategy to reduce tax risks. These findings provided practical implications for Indonesia’s tax governance, particularly in enhancing transfer pricing oversight and reinforcing thin capitalization regulations.]]>
<![CDATA[Showcasing the Governance Assessment Tool as an “effective” contextual approach to water governance ]]>
<![CDATA[Casiano Flores, Cesar]]>;
<![CDATA[Mirnezami, Jalal]]>;
<![CDATA[Bressers, Hans]]>
<![CDATA[ Journal of Governance Risk Management Compliance and Sustainability Vol. 5 No. 2 (2025): October Volume ]]>
Publisher : <![CDATA[Center for Risk Management & Sustainability and RSF Press ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31098/jgrcs.v5i2.2712
<![CDATA[Addressing water challenges requires policies tailored to their governance context. The lack of such consideration is among the reasons why decentralisation, privatisation, and integrated water resources management have not achieved their intended outcomes. The Governance Assessment Tool (GAT) helps improve the effectiveness of water policies. GAT assesses how effective the implementation of water policies is and helps to develop policy recommendations to improve the effectiveness of the policy. As the purpose of this paper is to showcase the capabilities of GAT, we present its application in two different governance contexts (Iran and Mexico) to the European one where GAT was created. In our case selection, we focus on different challenges in water services (water supply and sanitation). In Iran, it is a single case study that assesses the groundwater policy, and in Mexico, it is a comparative case study of three sub-basins where the wastewater treatment plant policy is assessed. For each case, the results provide insights for improving policy effectiveness, such as the need for farmer participation in Iran and the need to enhance coordination by subnational governments in Mexico. These results showcase the GAT capability to assessing in-depth single case studies (Iran) and comparative analysis (Mexico). Moreover, GAT allows systematisation to navigate our understanding of complex challenges and provides a framework for academic and practitioners to understand the context and to propose tailored policies.]]>
<![CDATA[Impact of Minimum Wage Policy on Job Satisfaction and Productivity in the Philippine Hospitality Sector ]]>
<![CDATA[Briones, Jesus]]>;
<![CDATA[Ortiz, Charlve C]]>;
<![CDATA[Lipit, Ivan P]]>;
<![CDATA[Montalbo, Donabel F]]>;
<![CDATA[Villaverde, Maribel V]]>;
<![CDATA[Villamayor, Jonnette B]]>;
<![CDATA[Verano, Joanna Paula E]]>
<![CDATA[ Journal of Governance Risk Management Compliance and Sustainability Vol. 5 No. 2 (2025): October Volume ]]>
Publisher : <![CDATA[Center for Risk Management & Sustainability and RSF Press ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31098/jgrcs.v5i2.3045
<![CDATA[Increasing the minimum wage primarily aims to reduce poverty, combat social inequality, boost employee productivity and improve the overall economic condition. This research aimed to understand the impact of minimum wage policy on employee job satisfaction and productivity in the Philippine hospitality sector. Using a quantitative descriptive research approach, the data were gathered from the 43 minimum wage earners performing various roles in a select hotel and resort in the Philippines. These respondents are a subpopulation of the 77 total employees in the company who have experienced the wage increase in September 2024. Using a researcher-structured questionnaire, responses were collected through a combination of face-to-face onsite surveys and Google Forms. Statistical tests such as frequency, percentage, weighted mean, and ANOVA were employed in the data analysis. The findings revealed that the minimum wage increases positively influenced employees’ job satisfaction and productivity with agreement across all areas. While the study confirmed the overall positive impact of the wage increase to the employees, most demographic factors were found not to affect their job satisfaction or productivity levels. Among demographic variables, educational attainment emerged as the only factor significantly influencing job satisfaction. Based on the findings, the researchers proposed a strategy roadmap to enhance the employees’ job satisfaction and productivity. This study can serve as reference for stakeholders in the hospitality sector, including human resource managers of hotels, resorts, and similar establishments who are seeking to improve employee satisfaction and drive overall productivity of the tourism industry.]]>
<![CDATA[The Perceived Influence of Social Media Usage on Job Performance: Insights from Public Sector Employees ]]>
<![CDATA[Olasupo, Idrees Olanrewaju]]>;
<![CDATA[Okunlola , John Olayemi]]>;
<![CDATA[Adedayo, Oni Lawrence]]>
<![CDATA[ Journal of Governance Risk Management Compliance and Sustainability Vol. 5 No. 2 (2025): October Volume ]]>
Publisher : <![CDATA[Center for Risk Management & Sustainability and RSF Press ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31098/jgrcs.v5i2.3473
<![CDATA[The study explored the perceived influence of social media usage on job performance among civil servants in the Oyo State Secretariat, Ibadan, Nigeria. As social media increasingly permeates professional environments, its dual effects, positive and negative, have become subjects of interest. The research adopts a descriptive survey design, drawing a sample of 350 civil servants from 10 ministries, departments, and agencies within the Secretariat. Data were collected using a validated questionnaire and analysed through descriptive statistics and Pearson's Moment Correlation Coefficient. The findings revealed that the prevalent personal use of social media during work hours negatively influences job performance. Findings indicate that social media platforms, particularly WhatsApp, Facebook, and Instagram, are widely used by civil servants for personal communication and, to a lesser extent, for professional purposes such as work-related discussions and information retrieval. The study highlighted a statistically significant negative correlation between the intensity and frequency of social media usage and job performance (r = -0.254, p < 0.05). While social media facilitates networking, real-time communication, and problem-solving, excessive use during productive hours leads to distractions and reduced efficiency. The study, therefore, concluded that social media usage needs structured guidelines and recommends policies to balance its benefits and drawbacks. Training and awareness initiatives are also advised to enhance their professional utility while minimising disruptions. This research offers critical insights for policymakers aiming to optimize workforce productivity in public sector settings.]]>
