Korporatīvā pārvaldība Eiropas (Alpu) kalnu tūrisma klubos
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Latvijas Universitāte
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Abstract
Korporatīvā pārvaldība nonāca interešu lokā, jo sabruka daudzas pasaules korporācijas. Tiek
apšaubīta labas pārvaldības ideja. Aģentūru teorija uzsver, ka akcionārs un aģents maksimāli
palielina lietderību. Līdz ar to, pastāv pieņēmums, ka aģents nedarbosies labākajās
priekšnieka interesēs. Pārvaldības teorija kā pretēja teorija pieņem, ka pastāv mērķu
saskaņošana starp abām p, kur aģents darbojas kā organizācijas misijas pārvaldnieks. Pēdējā
teorija ir izvēlēta kā atbilstoša teorētiskā bāze bezpeļņas organizācijām, t.i. asociācijām. Šajā
teorijā ir labāk atspoguļota brīvprātīgo motivācija. Disertācijas pētījuma lauks ir sašaurināts
uz (Alpu) kalnu tūrisma klubiem kā gadījuma izpēti, lai nodrošinātu dziļu un visaptverošu
pētījumu par šo organizāciju korporatīvo pārvaldību noteiktās asociācijās. Šī juridiskā forma
ir atšķirīga darba ar brīvprātīgajiem un biedru uzskatīšanas par svarīgu iesaistīto pusi, kurai
piešķirtas noteiktas tiesības, dēļ.
Atslēgas vārdi: korporatīvā pārvaldība, pārvaldība, bezpeļņas organizācijas, brīvprātīga valde
Corporate governance came into the field of high interest because of many worldwide crashes of corporations. The idea of good governance has been questioned. Agency theory underlies that the shareholder and the agent are utility maximizers. Consequently the assumption is that the agent will not act in the best interest of the principal. Stewardship theory as opposed theory assumes a goal alignment between both parties where the agent acts as steward of the organization’s mission. Latter theory is chosen as adequate theoretical basis for non-profit organizations, i.e. associations. Motivation of volunteers is better mirrored in this theory. The research field of this dissertation is narrowed to Alpine Clubs as case study to assure a deep and comprehensive investigation in corporate governance of these organizations in particular associations. This legal framework is distinct as working with volunteers and considering members as important stakeholder endowed with certain rights. Keywords: corporate governance, governance, non-profit-organizations, voluntary board
Corporate governance came into the field of high interest because of many worldwide crashes of corporations. The idea of good governance has been questioned. Agency theory underlies that the shareholder and the agent are utility maximizers. Consequently the assumption is that the agent will not act in the best interest of the principal. Stewardship theory as opposed theory assumes a goal alignment between both parties where the agent acts as steward of the organization’s mission. Latter theory is chosen as adequate theoretical basis for non-profit organizations, i.e. associations. Motivation of volunteers is better mirrored in this theory. The research field of this dissertation is narrowed to Alpine Clubs as case study to assure a deep and comprehensive investigation in corporate governance of these organizations in particular associations. This legal framework is distinct as working with volunteers and considering members as important stakeholder endowed with certain rights. Keywords: corporate governance, governance, non-profit-organizations, voluntary board