Description
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The monograph written by Dato’ Dr. Aziuddin Ahmad and Prof. Dr. Arfah Salleh published by the Malaysian Institute of Accountant (MIA) in 2008.
In this monograph, the authors provide a discussion of the requisite for governance to evolve into the fundamental concept of man being central to organisations.
The authors posit that the flaw with corporate governance practices came by, out of the landmark decision to give legal personality to corporations, resulting in unintended consequences. This decoupling of the human factor has led
to corporations being deficient of spirit and consciousness, attributes of only man as natural persons. Based on the development in science, the authors proposed a governance structure that is human-centric and principle-based,
one that is called Human Governance™, going beyond relying only on the reach of sense experience and perception, but to intellection and the heart as devices for life’s decision making.