Research on Enterprise Management Model Based on Internet E-ERP

2014 ◽  
Vol 971-973 ◽  
pp. 2364-2367
Author(s):  
Ying Pan
Keyword(s):  
Corporate Governance ◽  
Current Trend ◽  
Enterprise Management ◽  
Governance Reform ◽  
Enterprise Development ◽  
Model Framework ◽  
External Resources ◽  
Erp System ◽  
Governance Model ◽  
Corporate Governance Model

In the Internet era of corporate external resources has become an important factor affecting the ability of enterprise development, the traditional ERP system is not concerned about the limitations of the existence of the enterprise, such as the use of external resources. This paper analyzes the deficiencies of ERP, combined with the current trend of corporate governance reform, discusses the development of E-ERP model and its relationship with CRM, integration of EC, and have proposed a more practical E-ERP system model framework, corporate governance model for the future were discussed.

scholarly journals A Study of Institutional Change: Corporate Governance Reform in Britain

2002 ◽  
Vol 16 (2) ◽  
pp. 33-47
Author(s):  
Tae-Soo Ha
Keyword(s):  
Corporate Governance ◽  
Self Regulation ◽  
Governance Reform ◽  
Anglo Saxon ◽  
Finance Industry ◽  
Governance Model ◽  
Institutional Structures ◽  
Corporate Governance Reform ◽  
Industry Relationship ◽  
Corporate Governance Model

This article analyzes corporate governance reform in Britain from the viewpoint of historical institutionalism. There have been three stages of reforms since the early-1970s: pure self-regulation, semi-statutory self-regulation and statutory regualtion. Despite these changes, however, there appeared institutional persistence, the maintenance of the Anglo-Saxon Corporate Governance Model. Although there had been several movements that had intended to introduce the Germany-originated Rhine Model to Britain, they all failed. This phenomenon resulted from three institutional structures: the Outside Initiative Policy Agenda-Setting Model, finance-dominating finance-industry relationship and the relatively strong and autonomous status of the British economy within the world economy.

Examination of the Institutional and Regulatory Framework for Corporate Human Rights Accountability in South Africa

2017 ◽  
Vol 25 (2) ◽  
pp. 158-175
Author(s):  
Abiodun Jacob Osuntogun
Keyword(s):  
South Africa ◽  
Corporate Governance ◽  
Human Rights ◽  
Regulatory Framework ◽  
Institutional Framework ◽  
Bill Of Rights ◽  
Corporate Accountability ◽  
Governance Model ◽  
Wide Gap ◽  
Corporate Governance Model

This article examines the existing statutory and institutional framework for corporate human rights accountability in South Africa. It considers the questions whether corporations are duty bearers and whether they have responsibilities or obligations to respect human rights and the mode of corporate governance model adopted to regulate them. It argues that although the Bill of Rights adequately provides for the culture and entrenchment of corporate accountability for human rights, the possibility of achieving its objective is not certain because there is a wide gap between the fulfilment of the vision of the Constitution and the mechanism adopted for its realisation.

The Merit of the DATA Act to Enhance the Governmental Reporting Process: A Corporate Governance Perspective

2018 ◽  
Vol 15 (1) ◽  
pp. 107-120 ◽  
Author(s):  
Jacob Errichetti ◽  
Saeed J. Roohani
Keyword(s):  
Corporate Governance ◽  
Data Transfer ◽  
Information Flows ◽  
Corporate Context ◽  
Governance Model ◽  
Reporting Process ◽  
Regulatory Bodies ◽  
Common Goals ◽  
Corporate Governance Model ◽  
Conceptual Link

ABSTRACT This paper utilizes corporate governance concepts to assess the merit of the Digital Accountability and Transparency Act of 2014 (DATA Act). The paper first compares the information flows seen in a corporate context to those seen in a governmental reporting context. The paper then utilizes agency theory to establish a conceptual link between the two reporting processes. This conceptual link is used to identify common goals between the participants in the information flows. Following this, a corporate governance model is used to outline factors that contribute to effective corporate governance. This governance model is then used as a basis for assessing the merit of the DATA Act. After this, differences between the participants in the information flows are discussed and limitations of the paper are acknowledged. The paper suggests that the DATA Act has merit due to its potential to improve transparency and monitoring in the governmental reporting process. Increased data timeliness and usability will enhance transparency, while improvements in automation, data transfer, and data analytics will improve monitoring. The conclusions of this paper have implications for the participants in the governmental reporting process including government agencies, legislators, regulatory bodies, contractors, non-voting taxpayers, and members of the voting public.

The association between CEO incentive rewards and earnings management

2014 ◽  
Vol 9 (1) ◽  
pp. 18-36 ◽  
Author(s):  
Habib Jouber ◽  
Hamadi Fakhfakh
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Institutional Factors ◽  
Content Type ◽  
Financial Decisions ◽  
Shareholder Protection ◽  
Governance Model ◽  
Anglo American ◽  
Corporate Governance Quality ◽  
Corporate Governance Model

Purpose – The purpose of this paper is to investigate whether or not there is a link between CEO incentive-based compensation and earnings management and to examine how institutional environment's features influence such link. Design/methodology/approach – To test the predictions, the authors use a panel of 1,500 American, Canadian, British, and French firm-year observation over the period 2004-2008. Findings – The authors find a significant association between earnings management and CEO incentive-based compensation. Moreover, the analysis provides evidence that institutional factors are strong determinants of this association. Specifically, the results show that firms from countries within the Anglo-American corporate governance model, which provides greater protection of shareholder rights, ensures strict enforcement of law, and scores high on board oversight, tend to have lower level of earnings management. The analysis shows however, that beside the formal corporate governance quality, it is relevant to consider weaker shareholder protection and lower law enforcement indexes to explain earnings management in firms from countries within the Euro-Continental corporate governance model. Originality/value – This paper is the first to provide insights regarding the extent to which CEO incentive rewards imply management discretion and to indicate how much institutional features matter. The analysis contributes to two distinct strands of research. It extends prior research on the association between executive compensation and earnings management and adds to the literature demonstrating a relationship between institutional factors and financial decisions.

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