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| Author: | Middelmann, U. |
| Title: | Corporate Governance - Wertmanagement und Controlling |
| Journal: | Betriebswirtschaft
2004 : JAN/FEB, VOL. 64:1, p. 101-116 |
| Index terms: | corporate governance internal control |
| Freeterms: | value-based management |
| Language: | ger |
| Abstract: | This paper analyzes key aspects of corporate governance (hereafter as: c-g.) from a business viewpoint on the basis of three core hypotheses. With reference to the dynamic Chinese economy, interrelationships (as: i-r-ships.) btw. the degree of maturity of the corporate environment and the design of and changes to c-g. are examined. Further, based on selected value-based management tools, the i-r-ships. btw. c-g. and the design of management systems in major industrial companies are identified. The importance of ethical principles and their anchoring in the corporate culture for sustainable value growth are considered (original in German). |
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