総合監査による市民感覚経営のすすめ : ステイクホルダーの安全のために(自由論題)

概要

論文の詳細を見る
The recent corporate scandals were brought to light by whistle-blowing. Whistleblowing is an effective means to obtain a tip-off, but legal measures have to be put in place to prevent the whistle-blower's suffering. The Sarbanes-Oxley Act of 2002 is a U.S. version of the measure addressed to the window-dressed accounts to jack up the stock prices. Japanese corporate wrongdoings are often the outcome of the cozy relationship among politics, bureaucracy, and industry that is peculiar in Japan. Insider's accusation is effective to expose the injustice, but it should be deemed abnormal if there is no alternative. We want to answer to this problem by way of "Comprehensive Auditing". This scheme is meant for an NPO corporation to act as the auditing principal "providing an auditing firm or company's auditor with information obtained through own investigation and participating together in analyzing and making public after evaluating it from citizens' perspective". This article intends to promote the "disclosure of corporate information and its fair evaluation" in such a unique way and safeguard the interest of corporate stakeholders. The upshot will be a favorable stock market and it will also bring about the revitalization of Japanese economy.
日本経営倫理学会の論文
2003-03-31