An Analysis of the Effectiveness of the Internal Report System as a Part of Self-Regulation in Corporate Governance

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Other Title
  • 9 内部通報制度の実効性に関する分析 : 自律的ガバナンスの観点で(経営教育と経営の新課題)

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Description

This paper analyzes the effectiveness of the internal report system of Japanese companies based on the entrenchment approach. In recent years, many Japanese companies have been introducing the internal report system to avoid corporate misdoing brought to light by an in-house whistle blower. However, it seems that the system is not self-sufficient because it was laid down without adequate considerations about the reasons why corporate misdoings occur. Therefore, by employing a model of entrenchment, this paper examines the mechanism through which illegal actions take place within the organization. The result of this analysis indicates that the following measures are effective for improvements on the internal report system: improvement on the employee evaluation on the matter for which information was supplied, the establishment of an outside counter-parts for the report, and the introduction of the self-correction system for the employees who participate in unlawful activities.

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Details 詳細情報について

  • CRID
    1571980077515913600
  • NII Article ID
    110007089343
  • NII Book ID
    AA12381009
  • Text Lang
    ja
  • Data Source
    • CiNii Articles

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