L'Accountability dans l'entreprise publique: Revue de littérature et proposition d'un cadre d'analyse

Younes Belfellah () and David Carassus ()
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Younes Belfellah: UPPA - Université de Pau et des Pays de l'Adour, IAE Pau - Institut d'Administration des Entreprises - Pau - UPPA - Université de Pau et des Pays de l'Adour
David Carassus: CREG - Centre de recherche et d'études en gestion - UPPA - Université de Pau et des Pays de l'Adour

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Abstract: This paper realizes a literature review on the accountability in state owned enterprise by taking into account the peculiarities of this kind of enterprise as regards its structure and its governance, while presenting proposals on the impact of the accountability on the performance. In this connection, our proposals base on the impact of the efficiency of the control and audit system, the transparency and the distribution of the information, the experience of statutory auditor and independence of the audit committee over the financial performance. To do it, we analyze the literature and the previous studies on the accoutability, its implications on the public sector, exactly the state owned enterprise as companies of State to carry out an economic and financial mission. This paper presents a conceptual and theoretical frame which can be completed by an expanding empirical study of relevant conclusions.

Keywords: Accountability; Financial performance; State owned enterprise; System of audit and control and information transparency; Reddition des comptes; Performance financière; Entreprises publiques; Système d’audit et de contrôle et transparence de l’information (search for similar items in EconPapers)
Date: 2016-05-30
Note: View the original document on HAL open archive server: https://hal.science/hal-01902221v1
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Citations: View citations in EconPapers (1)

Published in Accountability, Responsabilités et Comptabilités, May 2016, Poitier, France. pp.cd-rom

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01902221

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