Please use this identifier to cite or link to this item:
http://hdl.handle.net/10174/9501
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| Title: | The Role of Business Ethics on Corporate Governance and International Internal Control Frameworks |
| Authors: | Jordão, Ricardo
Novas, Jorge |
| Editors: | Makryš, Michal
Badura, Štefan
Lieskovký, Anton |
| Keywords: | Business ethics
Corporate governance
Management control systems
Internal control frameworks |
| Issue Date: | 2013 |
| Publisher: | EDIS Publishing Institution of the University of Žilina, Eslováquia |
| Citation: | Jordão, Ricardo e Jorge Novas (2013), “The role of business ethics on corporate governance and international internal control frameworks”, In Makryš, Michal, Štefan Badura e Anton Lieskovký (Ed.), Proceedings in Scientific Conference (SCIE-CONF 2013), EDIS Publishing Institution of the University of Žilina, Eslováquia, ISBN: 978-80-554-0726-5. |
| Abstract: | This paper reports on an analysis of how business ethics is approached within internal control (IC) frameworks provided by the most relevant bodies issuing guidance in this area. The comparative content analysis of the international frameworks shows that only three of them (i.e. COCO, ERM COSO, and King Report) are in fact conceptually concerned with business ethics. It was observed that ERM COSO is the most effective framework to address ethical issues according to the analyzed perspective. The results point out that an adequate structure of IC can contribute to achieving significant levels of corporate governance (CG), and delivering on improved managerial and operational efficiency and effectiveness. |
| URI: | http://hdl.handle.net/10174/9501 |
| ISBN: | 978-80-554-0726-5 |
| Type: | article |
| Appears in Collections: | GES - Artigos em Livros de Actas/Proceedings
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