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| Author: | Seidl, D. |
| Title: | Standard setting and following in corporate governance: An observation-theoretical study of the effectiveness of governance codes |
| Journal: | Organization
2007 : SEP, VOL. 14:5, p. 705-727 |
| Index terms: | corporate governance standards codes of practice |
| Language: | eng |
| Abstract: | Standards have become increasingly significant in everyday life. This article analyzes effectiveness of codes of corporate governance. The study considers codes as a specific type of standards. Observation-theoretical approach is a theoretical framework. Based on the theory, codes are considered as schemas establishing a field of mutual observations. Their effectiveness depends on the extent to which they become integrated into mutual observation and how codes relate to other observational schemas. |
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