文章基本信息

标题：The Mediating Role of Management Control System in the Relationship between Corporate Governance and the Performance of Bailed-out Banks in Nigeria
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作者：Nuraddeen Shehu Aliyu ; Nuraddeen Shehu Aliyu ; Che Zuriana Muhammad Jamil 等
期刊名称：Procedia - Social and Behavioral Sciences
印刷版ISSN：1877-0428
出版年度：2014
卷号：164
页码：613-620
DOI：10.1016/j.sbspro.2014.11.154
语种：English
出版社：Elsevier
摘要：AbstractThis paper proposes the mediating influence of management control systems using performance measurement as a proxy in the relationship between corporate governance and performance of banks in an era of post banking crisis that called for a bailout reform. Since the performance measurement information is used to influence the behaviour of organizational resources to implement organizational strategies, this study will test its ability to strengthen and facilitates boards’ functional effectiveness in ensuring sound banks’ performance after the bail-out reform using Otley 2009 performance measurement model.
关键词：Corporate governance;management control system;performance measurement system;banks performance