التكامل بين أدوات مراقبة التسيير لتعزيز الممارسة الجيدة لحوكمة الشركات

Abstract EN

The problem of corporate governance is the development of mechanisms that allow controlling the behaviour of managers, so that their decisions and actions go in the same direction that the stakeholders desire, and which aim in particular to improve the organization's performance, and increase its value.

In view of the important role that has become entrusted with management control in this field, the topic of this article was chosen, through which we seek to find out the importance of integration between governance control mechanisms in promoting the practice of corporate governance, and this is to achieve the institution's objectives and guide its performance.

We concluded that Management control is part of the set of internal control mechanisms that corporate boards of directors can resort to in order to control the behaviour of managers, which allows monitoring the implementation of plans drawn for them and the goals set for them, and measuring and examining their performance.

The role of management control in the issue of governance is to reduce agency problems that result in asymmetry of information and conflicts of interest.