Corporate governance in the public sector: Reflections on experience in Ireland

The article proceeds from the context for corporate governance in the public sector in Ireland. It examines the adoption and evolution of corporate governance guidance, standards and codes, and focuses on the Code of Practice for the Governance of State Bodies. In reflecting on the scope and depth of the provisions of the state body code, the article points to various implementation challenges using examples in the areas of culture, risk appetite and assurance arrangements. The article concludes by pointing to future challenges and suggestions for a research agenda for corporate governance in the public sector in Ireland.