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Evolution des systèmes de gouvernance d'entreprise : Une approche par la relations interorganisationnelles

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  • Kan Seny

    (IAE - Institut d'Administration des Entreprises - Toulouse)

Abstract

La littérature sur gouvernance d'entreprise identifie de façon traditionnelle deux modèles de gouvernance d'entreprise, nommés : modèle " Shareholder " et modèle " Stakeholder ". Dans sa prolifique contribution elle aborde l'évolution de ses deux modèles en thème de convergence d'un système vers un autre. D'une manière générale ses études aboutissent aux conclusions selon lesquelles le modèle " Stakeholder " convergerait vers le modèle " Shareholder ". Tout en étant quasi unanime sur cette conclusion, la finalité de cette convergence reste cependant mitigée. Ainsi, pendant que certains auteurs opposent plutôt une " convergence forte " à une " convergence faible ", d'autres mettent en évidence une taxonomie " convergence fonctionnelle / convergence formelle ". Les analyses qui mènent à ces conclusions confrontent bien souvent les institutions (le droit, le marché financier) en ignorant les dirigeants d'entreprise qui prennent les décisions d'adopter un mécanisme de gouvernance d'entreprise donné. Et pourtant sans remise en aucune de la force des argumentations qui mènent à ces conclusions, nous sommes en droit de nous interroger : - Que peut être l'apport de la prise en compte des processus de prise de décisions des dirigeants sur l'évolution des systèmes de gouvernance ? - Quel type d'entreprise conviendrait le mieux pour mener une telle réflexion ? Ainsi au travers d'une présentation du débat sur l'évolution des systèmes de gouvernance d'entreprise, nous entreprendrons de montrer comment les relations entre les entreprises peuvent être un recours appréciable.

Suggested Citation

  • Kan Seny, 2006. "Evolution des systèmes de gouvernance d'entreprise : Une approche par la relations interorganisationnelles," Post-Print halshs-00581072, HAL.
    • Handle: RePEc:hal:journl:halshs-00581072
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00581072
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    References listed on IDEAS

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    1. Rafael La Porta & Florencio Lopez‐De‐Silanes & Andrei Shleifer & Robert Vishny, 2002. "Investor Protection and Corporate Valuation," Journal of Finance, American Finance Association, vol. 57(3), pages 1147-1170, June.
    2. La Porta, Rafael & Lopez-de-Silanes, Florencio & Shleifer, Andrei & Vishny, Robert, 2000. "Investor protection and corporate governance," Journal of Financial Economics, Elsevier, vol. 58(1-2), pages 3-27.
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