Search results for "Governance"
showing 10 items of 959 documents
Introduction, l'audit en tant que mécanisme de gouvernance
2011
International audience; Comme le souligne Philippe Danjou, la qualité de l'audit est un concept qui ne peut pas s'appréhender indépendamment de ce sur quoi il porte : la qualité des états financiers qui reflètent les phénomènes économiques sous-jacents. Aussi important que soit l'effort mené pour aboutir à un niveau de qualité optimal, l'audit reste toujours dépendant des normes comptables auxquels il se réfère. Mais l'audit est aussi un processus complexe qui rentre en interaction avec de multiples processus destinés globalement à améliorer la gouvernance des Organisations. Si l'audit externe revêt la forme du commissariat aux comptes en France, l'audit ne se limite pas à son aspect légal,…
LA GOUVERNANCE MUTUALISTE COMME LEVIER DE CONTROLE
2012
The knowledge governance studies the way the administrators can limit the actions of the leaders otherwise than by disciplinary mechanisms. The study of the strategic process is a means to analyze more finely these mechanisms. The results indicate that the elected representatives participate actively in the definition of the strategy of their territory and it through several complementary control levers. Diagnostic and interactive levers are pointed out.
The Quality of Local Self-Governance and the Political Participation of Non-governmental Organizations - Evidence from Silesia
2019
The quality of local authorities performance is determined, among others, by the involvement of social actors in the policy-making process. Among them, it is the non-governmental organisations (NGOs) that play a significant role in local polities, politics and policies. This paper tests if and how the participation of NGOs makes a difference in the quality of local self-governance, based on the evidence from Silesia (2010–2014)—the most densely populated region in Poland. The results show that the NGOs’ involvement diversifies the outcomes in the quality of governance only in a modest way and extend. Consequently, the authors conclude that the politically engaged NGOs do not qualitatively b…
On the role of internationalization of firm-level corporate governance: The case of audit committees
2022
Research Question/IssueMotivated by the agency theory and the findings of linguistic studies, we analyze the association between the internationalization of a firm's audit committee and its corporate governance.Research Findings/InsightsBased on data from 2159 publicly traded European firms from 15 countries for the period 2000–2018, we find that firms with foreign directors on their audit committees are associated with lower financial reporting quality. The association is mitigated by stronger country-level investor protection and a higher similarity among intra-committee languages. We further find that foreign directors on the audit committee are related to stock prices being less informa…
MODELLI E STRUMENTI DI GOVERNANCE PUBBLICA DEL FENOMENO RELIGIOSO NEL SUBCONTINENTE AMERICANO
2020
Il lavoro analizza l’esperienza iberoamericana delle Comisiones o Comités de Libertad Religiosa, nonché degli altri strumenti similari di governance partecipativa, che si caratterizza per la varietà ed originalità della pertinente disciplina, nonché per l’influenza che essa è in grado di offrire alla circolazione giuridica di tale tipologia di organismi anche in contesti ordinamentali differenti.
Integration Through Participation Introductory Notes to the Study of Administrative Integration
2002
When aiming at studying the interconnectedness of administrative systems - and in particular the integration of domestic governance systems and the institutions of the European Union - at least two variables are important to address: (i) the intensity and frequency of cross-level interaction and participation amongst the members of these systems, and (ii) the principles of organization being uppermost at both levels of governance. This article argues that in order to measure administrative integration, particular emphasis should be attached to the way these variables impact upon the organization members individually. Put more precisely, I argue that studies of administrative integration sho…
Sustainable urban mobility planning development preconditions: governance system approach
2019
Recensione di Serena Marcenò a AA.VV, Governance: oltre lo Stato?, a cura di Giovanni Fiaschi, Rubbettino, Soveria Mannelli, 2008, pp. 300.
2010
Nonostante l'ampia produzione scientifica sull'argomento, la governance sconta ancora una consistente vaghezza dei tentativi di definizione e il termine viene utilizzato per indicare fenomeni disparati. Il libro mostra i limiti della interpretazione ancora oggi più diffusa che rimane chiusa all'interno del modello della crisi dello Stato, secondo la quale la governance è una «sorta di sovversione graduale e quasi spontanea nei processi di regolazione politica», che si sostituisce alla vecchia forma di governo, legittimata per consenso, introducendo processi di decisione partecipata e diffusa, in grado di rispondere meglio ai nuovi problemi politici grazie alla spontaneità, all'autorganizzaz…