LES SOURCES D'INEFFICACITÉ DES MÉCANISMES DE GOUVERNANCE D'ENTREPRISE

Sandrine Boulerne () and Jean-Michel Sahut
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Sandrine Boulerne: VALLOREM - Val de Loire Recherche en Management - UO - Université d'Orléans - UT - Université de Tours
Jean-Michel Sahut: CEREGE [Poitiers, La Rochelle] - Centre de recherche en gestion [EA 1722] - UP - Université de Poitiers = University of Poitiers - ULR - La Rochelle Université

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Abstract: The subprime crisis showed that governance mechanisms are still far from perfect in most organisations. Indeed, the majority of organisations do not appear to consider governance as a key issue. Instead, they work from the standpoint of formal respect for the regulatory or professional provisions in place rather than one of real adherence to governance principles. In this context, the article's main objective is to identify the mechanisms of governance applicable to companies and explain their sources of inefficiency in France. We believe that, in addition to cultural, organisational and environmental issues, the main explanation is that executives consider governance mechanisms to be more to do with the non-destruction of value rather than with real value creation.

Date: 2010-03
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-02099278v1
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Citations: View citations in EconPapers (1)

Published in Revue management & avenir, 2010, ⟨10.3917/mav.033.0374⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-02099278

DOI: 10.3917/mav.033.0374

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