A SYSTEMATIC LITERATURE REVIEW ON: STEWARDSHIP THEORY (2020 – 2024)
DOI:
10.54443/ijset.v4i12.1308Published:
2025-11-07Downloads
Abstract
This study reviews the development of research related to Stewardship Theory published in the 2020–2024 period using a Systematic Literature Review (SLR) approach with PRISMA guidelines. Stewardship Theory emphasizes the behavior of managers as stewards who act in the interests of owners or organizations based on the values of trust, moral responsibility, and loyalty. Data were obtained from the Scopus database, resulting in 21 articles that met the research criteria. The review results indicate that this theory is widely applied in the context of public organizations, family businesses, and risk management, with a focus on ethical leadership, internal audit systems, and organizational transparency. Conceptually, this study strengthens the understanding that stewardship values such as trust, social responsibility, and organizational ethics have a crucial role in driving sustainable governance and long-term performance. This study also provides direction for further research related to the application of Stewardship Theory in modern governance and management.
Keywords:
Stewardship Theory Systematic Literature Review Corporate Governance Ethical Leadership Internal Audit Fraud Prevention PRISMAReferences
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Ameen Ali Bin Afif, A., Ishak, Z., & Sawandi, N. (2024). The moderating role of organizational subsectors on the relationship between CEO duality and nonprofit performance. International Review on Public and Nonprofit Marketing. https://doi.org/10.1007/s12208-024-00410-z
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