Determine the level of corporate governance in small and medium sized enterprises : case of “Entreprise Araba Mohamed-Wholesale Trade of Dairy Products in Relizane

الملخص EN

This research aims to of corporate governance in the state of Relizane small and medium-sized sectors Through theoretical and empirical research.

In this research, we relied on the interview method to collect The important data for this study, through the interview we conducted with the employees relevant to this research, they are the general manager and the general secretary, an accountant.

The results of the research found that the corporate governance of the studied company is in good condition However, the corporate governance mechanism did not play its due role, and the company did not focus on the importance of external stakeholders, and the level of governance for small and medium-sized companies in Relizane is still weak and not up to the required level Therefore, so the application of corporate governance does not depend solely on the published laws and legislations related to corporate governance practices.