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Stakeholders, accountability and the theory-practice gap in developing nations' corporate governance systems: evidence from Uganda

机译：利益相关者，问责制和发展中国家公司治理体系中的理论与实践差距：来自乌干达的证据

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摘要

Purpose - The purpose of this paper is to examine perceptions about the nature and role of corporate governance in Uganda, with the emphasis on accountability within a stakeholder framework. Design/methodology/approach - The study employs interviews and questionnaires to gauge the views of key players in Uganda about the way the nation's firms are governed, in the context of the stakeholder notion and the need for corporate accountability. Findings - The results suggest that the research participants take a broad view of the corporate governance concept, with recognition of a wide range of stakeholders evident. However, issues relating to corruption and the de-facto legal framework mean that practices depart markedly from any reasonable understanding of what might represent "best-practice". Practical implications - The results suggest that there is a gap between the theory and practice of corporate governance in Uganda, and regulators need to address this issue and deal with the endemic corruption and extant legal weaknesses that have given rise to this situation. Originality/value - This is one of the first studies to explicitly examine perceptions about governance standards within an accountability framework in a developing nation.
机译：目的-本文的目的是研究对乌干达公司治理的性质和作用的看法，重点是在利益相关者框架内的问责制。设计/方法/方法-该研究采用访谈和问卷调查的方式，在利益相关者的观念和对公司负责任的背景下，评估乌干达主要参与者对国家公司治理方式的看法。调查结果-研究结果表明，研究参与者对公司治理概念具有广泛的了解，并得到了广泛利益相关者的认可。但是，与腐败和事实上的法律框架有关的问题意味着，实践明显偏离了对可能代表“最佳实践”的任何合理理解。实际意义-结果表明，乌干达公司治理的理论与实践之间存在差距，监管机构需要解决此问题并应对导致这种情况的地方性腐败和现存的法律弱点。原创性/价值-这是最早研究在发展中国家的问责制框架内对治理标准的看法的研究之一。

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