Acceso usuarios
Purpose: The study major objective is to examine the relationship between the principles of sound governance and the improvement of institutional, financial and operational performance in the government units of telecommunications sector in Iraq.
Theoretical framework: In most countries, the governance of the public sector is an urgent demand in the present time. States focused on the general development through various initiatives and projects, where the projects aimed to reform administrative and operational systems of different public sectors. The importance of governance in public sector units is attributed to the significance of establishing and activating the role of internal audit in public and government sectors and ensuring its independence and organizational non-association with direct performance as currently seen in most countries.
Design/methodology/approach: This applied study was designed to examine the study hypotheses considering their objectives and limitations. The relationship between the independent variable (sound governance principles) and the dependent variable (financial performance) was analyzed.
Findings: The study findings revealed that the corruption is the result of weak or absence of sound governance, which basically upholds the principles of transparency, accountability, and fight corruption.
Research, Practical & Social implications: We recommend a research agenda for the future and emphasizes the contributions made to corporate governance in public sector.
Originality/value: Recently, previous literature began to pay attention to corporate governance in the public sector, especially in countries where the government controls a large part of economic activity, as in Iraq.
