The chapter is showing mission, governance and accountability model to study entities. The mission declares company finalism which motivates the present and the future of the company, thus connecting company aims pursued to strategies through which they will be reached, therefore representing, the mission, the element which characterises company direction and targets behaviour in favour of certain subjects . Essentially, through the mission “the hypothesis of the centrality of individual choices which have the aim of maximising satisfaction of the preferences of the individual and the thesis that behaviour of an organisation has to be explained from the choices of the many individuals who make it up remain sound. Corporate governance underlines the command/government structure that there is within the company and it identifies the tools by way of which to govern the physiological conflict between the interest of the administrators of the company to exercise control without interference and the interest of the subjects who have made it up and upon whom the result of the management action “falls”. Accountability expresses the information responsibility of the same company and substantiates that internal and external communication system, which in the transparency and control of the result find their complete conformation; accountability to be understood in synthesis as need of having to report results obtained in the case where resources belonging to others are used. In summary, through accountability that power of control on the management results by those upon whom the results of the management itself fall takes shape.

Matacena, A., Baldarelli, M.G., Pascari, L. (2017). New Challenges for the enterprise in the age of “sustainable modernity”. Berlino : Springer [10.1007/978-3-319-50918-1_1].

New Challenges for the enterprise in the age of “sustainable modernity”

MATACENA, ANTONIO;BALDARELLI, MARIA-GABRIELLA;
2017

Abstract

The chapter is showing mission, governance and accountability model to study entities. The mission declares company finalism which motivates the present and the future of the company, thus connecting company aims pursued to strategies through which they will be reached, therefore representing, the mission, the element which characterises company direction and targets behaviour in favour of certain subjects . Essentially, through the mission “the hypothesis of the centrality of individual choices which have the aim of maximising satisfaction of the preferences of the individual and the thesis that behaviour of an organisation has to be explained from the choices of the many individuals who make it up remain sound. Corporate governance underlines the command/government structure that there is within the company and it identifies the tools by way of which to govern the physiological conflict between the interest of the administrators of the company to exercise control without interference and the interest of the subjects who have made it up and upon whom the result of the management action “falls”. Accountability expresses the information responsibility of the same company and substantiates that internal and external communication system, which in the transparency and control of the result find their complete conformation; accountability to be understood in synthesis as need of having to report results obtained in the case where resources belonging to others are used. In summary, through accountability that power of control on the management results by those upon whom the results of the management itself fall takes shape.
2017
Environmental Accounting and Reporting.Theory and Practice.
1
34
Matacena, A., Baldarelli, M.G., Pascari, L. (2017). New Challenges for the enterprise in the age of “sustainable modernity”. Berlino : Springer [10.1007/978-3-319-50918-1_1].
Matacena, Antonio; Baldarelli, Maria Gabriella; Pascari, Ludmila
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11585/596554
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