efficiency in corporate governance – the sustainability and accountability nexus

الكفاءة في حوكمة الشركات – رابطة الاستدامة والمساءلة

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ID: 239372
2017
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Abstract
Corporate governance techniques and their efficiency resonate on both the entity's financialindicators and also on non-financial results. Over the past few years, the quality of the managerialdecision is measured by a range of indicators defined in correlation with the nature of the entity'soperations, the economic sector of the activity, acknowledging the regulations in force or takinginto consideration various political reasons. This paper in concerned on assessing the causal relationship between the quality of managerialdecision in Romania and compliance to the global regulations on sustainability and claimingresponsibility. At the same time, debates regarding the act of accountability or the process ofdecision making, as the essence of the integrated corporate system, should be explored in order tobring added value to the economy of an entity.
تنعكس تقنيات حوكمة الشركات ومدى كفاءتها على كل من المؤشرات المالية للمنشأة ونتائجها غير المالية على حد سواء. وخلال السنوات القليلة الماضية، باتت جودة القرار الإداري تُقاس بمجموعة من المؤشرات المحددة بالارتباط مع طبيعة عمليات المنشأة، والقطاع الاقتصادي للنشاط، مع مراعاة اللوائح التنظيمية المعمول بها أو الأخذ في الحسبان مختلف الاعتبارات السياسية. تُعنى هذه الورقة بتقييم العلاقة السببية بين جودة القرار الإداري في رومانيا والامتثال للوائح العالمية الخاصة بالاستدامة وتحمّل المسؤولية. وفي الوقت ذاته، ينبغي استكشاف النقاشات المتعلقة بممارسة المساءلة أو عملية اتخاذ القرار، بوصفهما جوهر النظام المؤسسي المتكامل، وذلك بهدف تحقيق قيمة مضافة لاقتصاد المنشأة.
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ionela2017ovidiusefficiency Use this key to autocite in the manuscript while using SciMatic Manuscript Manager or Thesis Manager
Authors Munteanu Ionela, Mirea Marioara
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Journal turkish studies
Year 2017
DOI
DOI not found
URL
http://stec.univ-ovidius.ro/html/anale/ENG/2017/Section-V/29.pdf
Keywords
sustainable development accountability

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