Integration of administrative, financial, and human resource management as support for corporate governance

Abstract

This study examines how the integration of administrative, financial, and human resource management can support corporate governance, based on recent international scientific literature. A qualitative, exploratory, and descriptive research design was adopted through an integrative literature review, covering articles published between 2015 and 2025 in international journals in the fields of Management, Accounting, and Strategic Management. The analytical corpus consisted of nine empirical studies addressing the relationship between corporate governance, financial performance, information quality, sustainability, and human resource management practices. The findings indicate that the literature consistently recognizes the influence of corporate governance on organizational performance and sustainable value creation. However, most studies adopt segmented approaches, focusing on specific bilateral relationships, such as governance and financial performance or governance and sustainability, without systematically examining the simultaneous integration of administrative, financial, and human dimensions. The study concludes that corporate governance can be more comprehensively understood when conceptualized as a multidimensional system of organizational coordination. Its primary contribution lies in identifying a theoretical gap regarding the systemic integration of managerial practices, highlighting the need for analytical models that consider the interdependence between formal structures, technical competencies, and organizational policies in fostering sustainable performance.