1,721,086 research outputs found
Corporate Governance, Management Control and Global Competition
No full textCorporate governance is a complex activity evolving in parallel with change within internal and external contexts. In particular, global competition shows how maintaining the conditions for company effectiveness implies: reviewing the corporate governance approach, emphasising relations between governance and management control and developing appropriate skills to adapt to the variables being monitored.
The new outlook companies are up against tends to determine revising important critical factors for company success and changes resources important for the creation and maintenance of positive company/environment relations. More specifically, certain elements are taking shape that – though with different characteristics and importance based on specific company contexts and interaction with the environment – are proving to be dominant success factors. These include: corporate culture; information system; brand equity
Le analisi previsionali e di controllo delle grandi commesse industriali, in Cost Engineering (Organo Ufficiale dell'AICE Associazione Italiana di Ingegneria Economica)
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Intangible Assets and Internal Controls in Global Companies
No full textThe effectiveness of corporate governance processes on global markets entails the adoption of ramified internal control systems, and the adaptation of the variables that are significant to this end to respond to the evolution of surrounding conditions.
Analysis of the changes that have taken place in the main variables on which global companies concentrate their attention and their controls reveals, in particular, a growing need to evolve from the dominance of tangible components to a situation that takes intangible assets into due consideration. We refer to the corporate culture and the information system which represent both elements on which the effectiveness of governance processes is based and factors to be monitored with suitable internal control procedures
Transparency culture and financial communication
Full text linkThe inter-company relationships are affected significantly by the information flows activated by the various players. The fact that a large number of relationships can be essentially ascribed to the sharing of part of the financial risk highlights the crucial role of financial communication.
Financial communication can be an intangible asset of primary importance for corporate development. The achievement of such a goal requires the revision of rules and conduct to obtain messages in true accordance with proper financial corporate principles of truthfulness, clarity, and especially, transparency.
Transparency is an essential requirement for the continuous refining of the convergence between management and information content, and the clarity of the documents periodically transmitted outside. Transparency should facilitate the establishment of a unitary, consistent system of conduct and messages focused on corporate financial dynamics
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