Corporate governance between the theoretical framework and application mechanisms: literature review
Other Title(s)
حوكمة الشركات بين الإطار النظري وآليات التطبيق: مراجعة الأدبيات
Author
Source
Journal of Financial, Accounting and Managerial Studies
Issue
Vol. 9, Issue 2 (31 Dec. 2022), pp.336-358, 23 p.
Publisher
Université Larbi Ben M'hidi Oum El Bouaghi Laboratoire COFIFAS
Publication Date
2022-12-31
Country of Publication
Algeria
No. of Pages
23
Main Subjects
Topics
Abstract AR
تهدف هذه الدراسة إلى تحليل الجوانب النظرية-لحوكمة الشركات من حيث المبادئ والأهداف، الأسس والأبعاد المختلفة، كما تهدف لوضع تصور عملي لآليات تنفيذ حوكمة الشركات في مختلف المؤسسات الاقتصادية والحكومية، وكذلك تقييم الاطار النظري مقارنة بآليات التطبيق وتحديد الفجوات.
وقد توصلت الدراسة إلى وجود فجوات كبيرة بين الإطار النظري لحوكمة الشركات، وبين آليات التنفيذ خاصة في مجال الشفافية والمساءلة والالتزام بمبادئ المسؤولية الاجتماعية.
Abstract EN
This study aims to analyze the theoretical aspects of corporate governance in terms of principles and objectives, foundations and different dimensions.
it also aims to develop a practical vision of the mechanisms for implementing corporate governance in various economic and governmental institutions, as well as evaluating the theoretical framework compared to the implementation mechanisms and identifying gaps.
the study concluded: there are large gaps between the theoretical framework of corporate governance, and the implementation mechanisms, especially in the field of transparency, accountability, and commitment to the principles of social responsibil.
American Psychological Association (APA)
Nasr al-Din, Sari. 2022. Corporate governance between the theoretical framework and application mechanisms: literature review. Journal of Financial, Accounting and Managerial Studies،Vol. 9, no. 2, pp.336-358.
https://search.emarefa.net/detail/BIM-1467864
Modern Language Association (MLA)
Nasr al-Din, Sari. Corporate governance between the theoretical framework and application mechanisms: literature review. Journal of Financial, Accounting and Managerial Studies Vol. 9, no. 2 (Dec. 2022), pp.336-358.
https://search.emarefa.net/detail/BIM-1467864
American Medical Association (AMA)
Nasr al-Din, Sari. Corporate governance between the theoretical framework and application mechanisms: literature review. Journal of Financial, Accounting and Managerial Studies. 2022. Vol. 9, no. 2, pp.336-358.
https://search.emarefa.net/detail/BIM-1467864
Data Type
Journal Articles
Language
English
Notes
Includes bibliographical references: p. 356-358
Record ID
BIM-1467864