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L'Accountability dans l'entreprise publique : Revue de littérature et proposition d'un cadre d'analyse

Author

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  • Younes Belfellah

    (UPPA - Université de Pau et des Pays de l'Adour, IAE Pau - Institut d'Administration des Entreprises - Pau - UPPA - Université de Pau et des Pays de l'Adour)

  • David Carassus

    (CREG - Centre de recherche et d'études en gestion - UPPA - Université de Pau et des Pays de l'Adour)

Abstract

This paper realizes a literature review on the accountability in state owned enterprise by taking into account the peculiarities of this kind of enterprise as regards its structure and its governance, while presenting proposals on the impact of the accountability on the performance. In this connection, our proposals base on the impact of the efficiency of the control and audit system, the transparency and the distribution of the information, the experience of statutory auditor and independence of the audit committee over the financial performance. To do it, we analyze the literature and the previous studies on the accoutability, its implications on the public sector, exactly the state owned enterprise as companies of State to carry out an economic and financial mission. This paper presents a conceptual and theoretical frame which can be completed by an expanding empirical study of relevant conclusions.

Suggested Citation

  • Younes Belfellah & David Carassus, 2016. "L'Accountability dans l'entreprise publique : Revue de littérature et proposition d'un cadre d'analyse," Post-Print hal-01902221, HAL.
    • Handle: RePEc:hal:journl:hal-01902221
    Note: View the original document on HAL open archive server: https://hal.science/hal-01902221
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