Pour une approche contingente de la gouvernance

Constance Le Tian and Bertrand Venard ()
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Constance Le Tian: Audencia Recherche - Audencia Business School, UN - Université de Nantes
Bertrand Venard: Audencia Recherche - Audencia Business School

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Abstract: For many years, agency theory has been the dominant theory in the field of governance studies. An alternative model, the "stewardship theory", was recently proposed based upon different behavioural hypotheses. These hypotheses may be true in certain cultural contexts. This paper intends to examine the impact of control mechanisms on the decisions of R&D (Research and Development) investment within the IT (Information and Technology) industry in two different national cultures. Our empirical results indicate that agency theory is pertinent in an individualistic culture such as in France while stewardship theory is rather appropriate in a collectivist culture such as in Taiwan.

Keywords: Board; Conseil d'Administration; R&D; France; Taiwan (search for similar items in EconPapers)
Date: 2012
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Published in Management international = International management = Gestión internacional, 2012, 16 (2), pp.25-38. ⟨10.7202/1008706ar⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00875788

DOI: 10.7202/1008706ar

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