Controllership as a Governance Instrument in the Public Sector
Controllership is considered a Corporate Governance instrument, to the extent that it can contribute to reduce information asymmetry ad conflicts of interest, deriving from agency problems between organizational owners and managers, by making available information that permit valuing the organizatio...
Main Authors: | , |
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Format: | Article |
Language: | English |
Published: |
Conselho Federal de Contabilidade (CFC)
2013-03-01
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Series: | Revista de Educação e Pesquisa em Contabilidade |
Subjects: | |
Online Access: | http://www.repec.org.br/index.php/repec/article/view/138/711 |