TECHNOVATE: Journal of Information Technology and Strategic Innovation Management

Corporate Governance and Tax Avoidance: A Review of Contemporary Literature

2026-07-24T12:27:42+00:00

Corporate governance and tax avoidance have become increasingly important topics in accounting, finance, and management literature due to their implications for organizational transparency, accountability, and sustainability. This study aims to review and synthesize contemporary literature related to corporate governance and tax avoidance published between 2020 and 2025. Employing a qualitative approach through a Narrative Literature Review (NLR), the study examines dominant theoretical perspectives, corporate governance mechanisms, and contemporary challenges influencing corporate tax behavior. The findings indicate that Agency Theory remains the predominant framework for explaining tax avoidance practices, while board independence and audit committee effectiveness emerge as the most frequently discussed governance mechanisms. Furthermore, contemporary issues such as Environmental, Social, and Governance (ESG) practices, digital transformation, sustainability reporting, and international tax regulations have significantly shaped recent scholarly discussions. The review also reveals that tax avoidance is increasingly perceived as an issue of corporate legitimacy and stakeholder engagement rather than merely a financial concern. This study contributes to the literature by providing a comprehensive synthesis of recent developments and offering contemporary perspectives on the relationship between corporate governance and tax avoidance. The findings are expected to assist researchers, policymakers, and practitioners in understanding emerging issues and promoting more transparent and sustainable corporate tax practices.

Advancing Global Impact in Higher Education: A Framework for Synergizing UN Sustainable Development Goals (SDGs) and Strategic Internationalization in Higher Education Institution Coupled with the CHED ACHIEVE Agenda

2026-08-08T02:51:03+00:00

Higher Education Institutions (HEIs) are increasingly evaluated on their contributions to the United Nations Sustainable Development Goals (SDGs) and Environmental, Social, and Governance (ESG) criteria alongside traditional academic metrics. This paper examines how global sustainability and innovation ranking frameworks can serve as strategic diagnostic tools to bridge the historical administrative divide between UN SDGs and institutional internationalization, aligning closely with the newly mandated Commission on Higher Education (CHED) ACHIEVE Agenda 2030 in the Philippines. We analyze the methodologies of reputable Tier 1 benchmarks, specifically the QS World University Rankings: Sustainability—which weights Environmental Impact at 45%, Social Impact at 45%, and Governance at 10% and contributes a 5% overall weight to core global ranking scores—and the Times Higher Education (THE) Sustainability Impact Ratings, which utilize Scopus bibliometrics to evaluate institutions across four pillars (Research, Stewardship, Outreach, and Teaching) using a scoring structure combining a mandatory SDG 17 (22%) with an institution's top three performing SDGs (26% each). These are contrasted with specialized Tier 2 frameworks, including the infrastructure-focused UI GreenMetric Sustainable University Rankings and the qualitative, peer-blind-reviewed World University Rankings for Innovation (WURI). We identify a critical gap in literature and practice where SDGs and strategic internationalization have historically operated in isolated, parallel silos. In response, this paper proposes a unified model of 'Sustainable Internationalization,' showing how national policy instruments, particularly CHED's ACHIEVE Agenda (focusing on Harmonized SDG-based Research and Expanded Internationalization), can be operationalized hand-in-hand. This framework provides HEI leadership with an actionable, phased strategic roadmap (Mapping, Governance, Documentation, and Submission) to simultaneously secure global institutional visibility and deliver verifiable, localized societal impact.

Charting the Course: Practical Steps for Philippine HEIs to Embark on Internationalization

2026-08-08T02:52:42+00:00

In response to a global imperative and local legislative mandates like the Transnational Higher Education Act (RA 11448), this paper provides a practical seven-step roadmap for Philippine Higher Education Institutions (HEIs) to systematically initiate and strengthen their internationalization efforts. By integrating UNESCO’s regional student mobility data with a case study of Panpacific University and comparative insights from University of Santo Tomas (UST) and Mariano Marcos State University (MMSU), this study proposes a Plan-Do-Check-Act (PDCA) -based framework of seven strategic actions that advance institutional readiness, internationalization, and data-driven monitoring, thereby offering a replicable model for higher education transformation within ASEAN and beyond. The framework has yielded measurable outcomes, including a 40% rate of globally engaged faculty and a 20% increase in student enrollment, highlighting its practical effectiveness. Building on these results, the paper demonstrates that systematic implementation of the proposed steps enables Philippine HEIs to elevate their global rankings, sustain competitiveness, and cultivate culturally agile, future-ready graduates.