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2021 no 1

An Inquiry into the Accountability of the State-Owned Financial Institution versus Privately Owned Financial Institution

Author(s):
Gianluca ZANELLATO, Tudor OPRISOR, Adriana TIRON-TUDOR

Abstract:
The purpose of this research is to analyze whether State-Owned Financial institutions are giving more attention, in their integrated report, to stakeholders, that among the most important find the civil society, than Privately-Owned Financial institutions. An in-depth content analysis of the analyzed financial institutions’ Integrated Reports has been carried out, through the employment of MAXQDA, whit the extent to answer research questions proposed. Evidences outlined a higher stakeholder engagement by State-Owned Enterprises. Further research are required for a better understanding of Stakeholder engagement of SOEs.

DOI: https://doi.org/10.2478/amso-2021-0001

Pages: 1-14

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