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Many firms use the “3 lines of defense” (3LOD) model to clarify responsibility for risk management but this approach has limitations, as three distinct “lines” do not always enable sufficient clarity, mindsets formed through deployment in one business can be difficult to break when...
Persistent link: https://www.econbiz.de/10011196656
accountability for protecting information assets within an organization. We utilize Social Identity Theory and Identity Theory as a …
Persistent link: https://www.econbiz.de/10011198418
Ministries are increasingly subject to control, primarily by State Audit Institutions’. This control is assumed to contribute to improvement. Based on survey data from 353 civil servants in Norway this article analyses the ministries’ and agencies’ responses to the SAIs control. The...
Persistent link: https://www.econbiz.de/10011241812
This paper examines the importance attached to core values of ethics, integrity and accountability in the European … behavior, shareholder rights, and board accountability. The analyses show that there are severe shortcomings in the European … corporate governance codes regarding the importance given to ethical values, integrity of management, and accountability …
Persistent link: https://www.econbiz.de/10011242044
This paper investigates the roles that Danish government has played in the development of corporate social responsibility (CSR). Denmark has emerged as a first mover among the Scandinavian countries when it comes to CSR. We argue that government has played a pivotal role in making this happen,...
Persistent link: https://www.econbiz.de/10011242085
The attached Joint Staff Advisory Note (JSAN) on the Implementation of the Poverty Reduction Strategy Paper for Guinea, prepared jointly by the staffs of the World Bank and the IMF, was distributed with the member country’s Poverty Reduction Strategy Paper (PRSP) to the Executive Boards...
Persistent link: https://www.econbiz.de/10011244078
show that domestic actors can often use accountability mechanisms to garner bargaining leverage and control special … strength of accountability across countries is important for understanding the emergence of endogenous constraints. We discuss …
Persistent link: https://www.econbiz.de/10011135416
degree of mandate or accountability representation is a function of the balance of powers and the degree of separation of … presidentialism - under certain common institutional configurations - provides accountability representation to a degree overlooked by …
Persistent link: https://www.econbiz.de/10011135427
Focusing on ‘democratic deficit’, this article examines how globalization affects the legitimacy of intergovernmental organizations (IGOs). Two contextual factors are considered: (i) democracy at the domestic level and (ii) global inequality. Since these two factors determine the...
Persistent link: https://www.econbiz.de/10011135681
develop a constituency-based theory of legislator accountability and legislature behavior that predicts when democracies are … that the more diffuse political account-ability, the less likely a state is to get involved in a militarized dispute, but … mechanisms of political representation have far-reaching effects on political accountability and foreign policy. …
Persistent link: https://www.econbiz.de/10011136189