Advances in Corporate Governance

H. Anheier, Christoph M. Abels
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Abstract

Listed corporations have been at the centre of corporate governance research and professional concern. Yet, organisational diversity reflecting a wide range of corporate forms and an evolving understanding of the corporation’s social role have broadened the scope of corporate governance beyond the listed firm. This chapter synthesises the preceding chapters’ findings. Starting with a discussion of different theoretical approaches, the chapter demonstrates the need to reflect on the applicability of the principal–agent theory to organisational forms such as non-profits and social enterprises with multiple stakeholders. Afterwards, the varying needs for corporate governance are discussed, thereby pointing to how existing models and approaches play out in different organisational contexts. The chapter concludes with implications for the development of corporate governance, derived from this volume’s comparative analysis.
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公司管治的进展
上市公司一直是公司治理研究和专业关注的中心。然而,反映公司形式多样化的组织多样性和对公司社会角色的不断发展的理解,使公司治理的范围扩大到上市公司之外。本章综合了前几章的结论。从讨论不同的理论方法开始,本章展示了反思委托代理理论在组织形式(如非营利组织和具有多个利益相关者的社会企业)中的适用性的必要性。随后,讨论了公司治理的不同需求,从而指出现有模型和方法如何在不同的组织环境中发挥作用。本章总结了公司治理发展的含义,来源于本卷的比较分析。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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Non-profit Governance Public Corporate Governance Advances in Corporate Governance
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