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| Tekijä: | Clarke, T. |
| Otsikko: | Corporate governance: the state of art |
| Lehti: | Managerial Auditing Journal (IAE)
1993 : VOL. 8:3, P. 3-7 |
| Asiasana: | GOVERNMENT ACCOUNTING BUSINESS ENVIRONMENT |
| Kieli: | eng |
| Tiivistelmä: | The article reviews various definitions of corporate government, examines the context of the corporate governance debate. Effective corporate governance faces a dilemma: how to achieve a balance between its two primary objectives, strong direction and accountability. The recommendations of the Cadbury committee on this issue are discussed as well as drawing from international experience. It is stressed that it is important to avoid an overly prescriptive approach, and it is impossible to define a set of structures and practices which every company board should inevitably follow.The most immediate objective for which to aim, while protecting commercial interests is to improve the transparency of decision making. |
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