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An exploration of the role of records management in corporate governance in South Africa

Show simple item record Mpho, Ngoepe Patrick, Ngulube 2015-03-16T13:26:58Z 2015-03-16T13:26:58Z 2013
dc.identifier.citation Mpho Ngoepe, Patrick Ngulube 2013. An exploration of the role of records management in corporate governance in South Africa 15 (1) 1-2 en
dc.identifier.issn 2078-1865
dc.description.abstract Barac (2001) describes corporate governance as the structures, processes, cultures and systems that stimulate the successful operation of organisations. It is the process by which the owners and creditors of an organisation exert control and require accountability for the resources entrusted to the organisation. For an organisation to be accountable and transparent, a number of corporate-governance components such as internal audit, an audit committee, internal controls and a records-management programme need to be put in place. A close working relationship between these structures can improve the effectiveness of corporate governance (Rezaee 2010:48). However, records management is often excluded from components of corporate governance as it is demonstrated in the results of this study. Records management is a corporate function that has the potential to support corporate governance if its principles are appropriately implemented. Willis (2005:86) contends that many organisations are primarily focusing on corporate governance, and as a result, ‘records management is an increasingly important preoccupation’. The link between recorded information and corporate governance is widely acknowledged. The International Records Management Trust (IRMT) (1999:64) posits that corporate governance is supported by three functions, namely, auditing, accounting and information management. The King report III on corporate governance in South Africa also acknowledges a link between good governance, compliance with the law and information management (Institute of Directors in Southern Africa [IoDSA] 2009:1). For example, in terms of clause 5.6 of the King report III, recorded information is the most important asset of an organisation as it is the evidence of business activities. According to Australia National Audit Offie (2003), records management is a key component of any organisation’s corporate governance and is critical to its accountability and transparency. Akotia (1996:9) similarly argues that the fist and last stages of the budgetary cycle, accountability and auditing, are dependent upon effective records management. en
dc.language.iso en en
dc.publisher AOSIS en
dc.subject exploration of the role en
dc.subject records mangement en
dc.subject corporate governance en
dc.subject south africa en
dc.title An exploration of the role of records management in corporate governance in South Africa en
dc.type Article en
dc.description.department School of Interdisciplinary Research and Graduate Studies (SIRGS) en

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