The role of the dashboard as a tool to management control in activating the corporate governance
Main Article Content
Abstract
This study aims to identify the role of the dashboard, as one
of the modern tools to management control, in activating corporate
governance by demonstrating its role as a powerful control tool and a
key means of delivering appropriate information about the
organization's performance.
The study found that the dashboard as an information system, which is
based on financial and qualitative indicators, has an effective role in
promoting best practices and measuring performance to maximize
accountability and transparency. In addition to that, designing it
according to the requirements and principles of governance contributes
to a good evaluation of the corporation's performance and limits
agency problems by reducing information asymmetries between
different levels of management, shareholders and all stakeholders. This
supports an effective corporate governance system.
Article Details
References
- Daniela M. SALIVIONI, Corporate Governance, Management Control and
Global Competition, SYMPHONYA Emerging Issues in Management, ISTEI -
Istituto di Economia d'Impresa Università degli Studi di Milano – Bicocca, P 4, sur
le sit électronique:
ftp://ftp.repec.org/opt/ReDIF/RePEc/sym/PDF/symjournl69.pdf, consulter le:
/11/2017 à 00:30.
- Azzouz ELHAMMA et Fatma BEN SLAMA, le Contrôle de gestion en tant
que mécanisme de gouvernance des entreprises, et la rentabilité: cas des sociétés
marocaines, Revue du chercheur, Université de Ouargla, Algérie, n° 11,2012, P 3.
- Daniela M. SALIVIONI, op cit, P 5.
-Le contrôle de gestion dans les administrations publiques modernes, ÉTUDES
COMPARATIVES DES PRATIQUEOCDE, contrôle de gestion OCDE, sur le
cite électronique:
:http://www.oecd,ilibrary.org/docserver/download/5kml6gb0k7q4fr.pdf?expires=1
&id=id&accname=guest&checksum=ECB6BD06EC3AF6408AF5CE9
F64EE4B, consulter le 25/11/2017 a 20:30.
- Azzouz ELHAMMA et Fatma BEN SLAMA, op cit, P 2.
- Jacques RENARD, Sophie NUSSBAUMER, Audit interne et Contrôle de
gestion, pour une meilleure collaboration, Editions d'organisation, France, 2011, p14
- Ibid , P171.
- Laurent .BAILLY, Didier .LECLERE, le meilleur du DCG11 contrôle de
estion, Edition FOUCHER, Paris, France, 2011, P.1
- Azzouz ELHAMMA et Fatma BEN SLAMA, op cit, p 4.
- Toufik SAADA, Les comités d’audit en France: un an après le rapport Vienot,
evue Finance Contrôle Stratégie – Volume 1, N° 3, 1998, p. 169.
Azzouz ELHAMMA et Fatma BEN SLAMA, op cit, p 4.
-Jack FORGET, Gestion budgétaire, Prévoir et contrôler les activités de
entreprise, Éditions d’Organisation, Paris, France, 2005, P 18.
- Alain FERNANDEZ, Le tableau de bord au coeur de la gouvernance
entreprise, sur le site électronique: https://www.piloter.org/gouvernancetreprise/tableau-de-bord-gouvernance.htm.
consulter
à
:30
- Malcolm S. SALTER, Notes on Governance and Corporate Control, Journal of
Strategic Management Education1, Senate Hall Academic Publishing, Boston,
USA, 2003, P 10.
- William LAURENT, Governance Dashboards, article, September, 2007, sur le
ite électronique: http://www.dashboardinsight.com/articles/businesserticals/governance-dashboards.aspx.
consulter
le
/12/2017
à
:00.
- William LAURENT, The Need for Governance Dashboards, article, 2008, sur
le site électronique:
ttp://www.dashboardinsight.com/articles/digitaldashboards/fundamentals/theeed-for-governance-dashboards.aspx.consulter
le
/12/2017
à
:45.