雇员的因素在企业有效治理.docVIP

外文文献翻译译文 一、外文原文 原文： Factors of Employees’ Effective Voice in Corporate Governance Stephen E. Clapham and Robert W. Cooper, Abstract. Traditionally, corporate governance has focused on the problem of crafting mechanisms to align the interests of owners and managers. The key characteristic has been to minimize the potential for managers to act in their own self-interest at the expense of shareholders. The purpose of this paper is to focus on employees as stakeholders in the governance process. We argue that creating an environment where employees have help in behaving ethically, in the course of their work, is the first step in encouraging them to voice observations of wrongdoing. Seven groups of professionals in the accounting and insurance fields were surveyed during a 10-year period and asked to indicate the extent to which 14 items were helpful in dealing with ethical challenges. Over 2700 responses were analyzed. The findings indicate that professionals think that their organizational culture and policy for voice was more helpful in dealing with ethical dilemmas than was their professional association. Key words: boards of directors, corporate governance, ethics, employee voice,stakeholders. 1. Introduction 1.1. THE CORPORATION AS GOVERNANCE STRUCTURE The purpose of this paper is to focus attention on employees as the stakeholder group that may well be in the best position to detect decisions activities that could cause harm to the organization and all of its stakeholders. Keohane and Nye (2000) define governance as ‘‘the processes and institutions, both formal and informal that guide and restrain the collective activities of a group’’ (p. 12). A major problem in all societies is the creation and enforcement of mechanisms to provide transparency to institutions and organizations. The decisions and activities of these institutions and organizations can have profound effects on quality-of-life issues for members of a society. In a controlled society there is a deci