Obligation de rendre des comptes: enjeux de légitimité et d’efficacité

Bernard Pras and Philippe Zarlowski ()
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Bernard Pras: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique

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Abstract: In a context of financial and economic crisis, issues of legitimacy and effectiveness of the accountability processes have become salient and three main questions arise. First, in the field of governance and codes of good conduct, do "comply or explain", "pay on say" mechanisms and non-financial reporting produce the expected results in terms of regulation? Do these mechanisms actually increase transparency about firms' activities, decisions and environmental and social impacts? Second, accountability processes are often underlain by legitimacy conflicts and ambiguities in the structuring of responsibilities. What are the consequences for the functioning of society and organizations? Third, what are the dynamics of action and regulation regarding accountability mechanisms and how do these mechanisms evolve and take shape over time? In this article, we put the contributions to this special issue into perspective, and show how they can help respond to these questions.

Keywords: Responsabilité sociétale des entreprises; Éthique des affaires; Say on pay; Divulgation en comptabilité (search for similar items in EconPapers)
Date: 2013-11
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Published in Revue Française de Gestion, 2013, 8 (237), ⟨10.3166/RFG.237.13-32⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01638817

DOI: 10.3166/RFG.237.13-32

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