Governance as a tool of evaluating performance The case of Algerian enterprises

  • سالمي رشيد
  • عزي هاجر
Keywords: Governance, Management control, Board of Directors, Internal Audit, Jel codes : G39, M29, M42


The international financial crisis, which took place the last two decades have shown that the effectiveness of decisions is only achieved by subjecting them to the control of stakeholders (shareholders, creditors, etc.), or that We call corporate governance. To this end, this study aims to clarify from a theoretical point of view, the role of governance in the realization of effective decisions by the manager of the company by subjecting it to the control of the mechanisms of governance. And then we will apply this to a sample of public economic enterprises. Finally, we will present a set of recommendations for improving the application of governance mechanisms in Algeria in order to increase the effectiveness of decisions taken in national companies.