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Obligation de rendre des comptes: Enjeux de légitimité et d'efficacité

Pras, Bernard ; Zarlowski, Philippe

Revue française de gestion, 2013-11, Vol.8 (237), p.13 [Periódico revisado por pares]

Paris: Lavoisier

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  • Título:
    Obligation de rendre des comptes: Enjeux de légitimité et d'efficacité
  • Autor: Pras, Bernard ; Zarlowski, Philippe
  • Assuntos: Accountability ; Business administration ; Corporate governance ; Effectiveness studies ; Humanities and Social Sciences ; Management theory ; Sanctions ; Social responsibility
  • É parte de: Revue française de gestion, 2013-11, Vol.8 (237), p.13
  • Notas: content type line 24
    ObjectType-Feature-1
    SourceType-Magazines-1
  • Descrição: In a context of financial and economic crisis, issues of legitimacy and effectiveness of the accountability processes have become salient and three main questions arise. First, in the field of governance and codes of good conduct, do "comply or explain", "pay on say" mechanisms and non-financial reporting produce the expected results in terms of regulation? Do these mechanisms actually increase transparency about firms' activities, decisions and environmental and social impacts? Second, accountability processes are often underlain by legitimacy conflicts and ambiguities in the structuring of responsibilities. What are the consequences for the functioning of society and organizations? Third, what are the dynamics of action and regulation regarding accountability mechanisms and how do these mechanisms evolve and take shape over time ? In this article, we put the contributions to this special issue into perspective, and show how they can help respond to these questions. [PUB ABSTRACT]
  • Editor: Paris: Lavoisier
  • Idioma: Francês
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  • Realização: ABCD-USP USP   Logos de Redes Sociais: Freepik

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