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            <title xml:lang="fr">De la Corporate Governance à la gouvernance organisationnelle</title>
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            <idno type="halRefHtml">&lt;i&gt;Contabilitatea&lt;/i&gt;, 2008, 6, pp.39-49</idno>
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                <title xml:lang="fr">De la Corporate Governance à la gouvernance organisationnelle</title>
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              <p>According to the market legitimacy, corporate governance is a ‘soft law' inside a ‘hard law', that of the registered company. This paper will be focused on the passage from the governance considered as an ontology of the company to a governance considered as an ontology of the organization, from the extension of the first one. This is raising the question of the more or less extension given to the notion, particularly from a meaning reduced to a set of formal tools inside a codified framework. This paper is built on the following arguments: - the notion of ‘corporate governance' considered as a ‘narrow' understanding of the governance, - the analysis of what could be an ‘organizational governance'.</p>
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              <p>Calée sur la légitimité du marché, la Corporate Governance vient construire une soft law qui lui permette de faire prévaloir ses intérêts dans le cadre d'une hard law, celle de la société anonyme (SA). Ce qui nous intéresse ici est de souligner le passage de la gouvernance comme ontologie de l'entreprise à la gouvernance comme ontologie de l'organisation, par extension des domaines d'application de la notion, en particulier au travers de ses catégories juridiques avec la hard law de la SA et la soft law de la Corporate Governance. Ceci pose la question de la plus ou moins grande extension du contenu apporté à la notion, en particulier celle de son confinement ou non à des instruments formels logés dans un cadre juridique codifié, celui de la SA. Ce texte est construit sur la base des arguments suivants : - l'étude de la Corporate Governance comme conception « restreinte » de la gouvernance, - l'analyse de ce que recouvre la notion de « gouvernance organisationnelle ».</p>
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