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Do corporate governance mechanisms and internal control systems matter in reducing mortality rates?

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  • Stephen Owusu Afriyie
  • Yusheng Kong
  • Patrick Obeng Danso
  • Abdul‐Aziz Ibn Musah
  • Michael Owusu Akomeah

Abstract

Internal controls are critical to guarding an institution against fraud, error, and devastation. They are effective tools for preventing losses and achieving organizational goals. However, internal control mechanisms need to be relevant, because the organization cannot comprehend the effectiveness of the system if they are out‐of‐touch with the operation. Health care control practices are not exceptionally different from what pertains in other industries. The health care organizations require effective corporate governance mechanisms to uphold their operations and performances. These practices assist health care organizations to exhume cynical practices that generate unproductive results and also factors militating against the hospital's goals or objectives. This study revealed that practices such as enhanced Board diligence, Health Professionals on board, financial prudence, and effective communication have the tendency of reducing mortality, if well executed.

Suggested Citation

  • Stephen Owusu Afriyie & Yusheng Kong & Patrick Obeng Danso & Abdul‐Aziz Ibn Musah & Michael Owusu Akomeah, 2019. "Do corporate governance mechanisms and internal control systems matter in reducing mortality rates?," International Journal of Health Planning and Management, Wiley Blackwell, vol. 34(2), pages 744-760, April.
    • Handle: RePEc:bla:ijhplm:v:34:y:2019:i:2:p:744-760
    DOI: 10.1002/hpm.2732
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