The Role of Business Ethics on Corporate Governance and International Internal Control Frameworks

Detalhes bibliográficos
Autor(a) principal: Jordão, Ricardo
Data de Publicação: 2013
Outros Autores: Novas, Jorge
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10174/9501
Resumo: 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.
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spelling The Role of Business Ethics on Corporate Governance and International Internal Control FrameworksBusiness ethicsCorporate governanceManagement control systemsInternal control frameworksThis 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.EDIS Publishing Institution of the University of Žilina, Eslováquia2014-01-10T16:24:12Z2014-01-102013-01-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articlehttp://hdl.handle.net/10174/9501http://hdl.handle.net/10174/9501engJordão, 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: 978-80-554-0726-5.978-80-554-0726-5jordaoconsultor@yahoo.com.brjlnovas@uevora.ptProceedings in Scientific Conference (SCIE-CONF 2013)256Jordão, RicardoNovas, Jorgeinfo:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2024-01-03T18:51:32Zoai:dspace.uevora.pt:10174/9501Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T01:03:34.097711Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv The Role of Business Ethics on Corporate Governance and International Internal Control Frameworks
title The Role of Business Ethics on Corporate Governance and International Internal Control Frameworks
spellingShingle The Role of Business Ethics on Corporate Governance and International Internal Control Frameworks
Jordão, Ricardo
Business ethics
Corporate governance
Management control systems
Internal control frameworks
title_short The Role of Business Ethics on Corporate Governance and International Internal Control Frameworks
title_full The Role of Business Ethics on Corporate Governance and International Internal Control Frameworks
title_fullStr The Role of Business Ethics on Corporate Governance and International Internal Control Frameworks
title_full_unstemmed The Role of Business Ethics on Corporate Governance and International Internal Control Frameworks
title_sort The Role of Business Ethics on Corporate Governance and International Internal Control Frameworks
author Jordão, Ricardo
author_facet Jordão, Ricardo
Novas, Jorge
author_role author
author2 Novas, Jorge
author2_role author
dc.contributor.author.fl_str_mv Jordão, Ricardo
Novas, Jorge
dc.subject.por.fl_str_mv Business ethics
Corporate governance
Management control systems
Internal control frameworks
topic Business ethics
Corporate governance
Management control systems
Internal control frameworks
description 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.
publishDate 2013
dc.date.none.fl_str_mv 2013-01-01T00:00:00Z
2014-01-10T16:24:12Z
2014-01-10
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10174/9501
http://hdl.handle.net/10174/9501
url http://hdl.handle.net/10174/9501
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv 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.
978-80-554-0726-5
jordaoconsultor@yahoo.com.br
jlnovas@uevora.pt
Proceedings in Scientific Conference (SCIE-CONF 2013)
256
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.publisher.none.fl_str_mv EDIS Publishing Institution of the University of Žilina, Eslováquia
publisher.none.fl_str_mv EDIS Publishing Institution of the University of Žilina, Eslováquia
dc.source.none.fl_str_mv reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron:RCAAP
instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
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reponame_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
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repository.name.fl_str_mv Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
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