WHAT QUESTIONS DO BOARD MEMBERS IN PUBLIC SERVICE ORGANIZATIONS ASK ABOUT EXECUTIVE COMPENSATION?

Corporate Board: Role, Duties & Composition

关键词: Governance;    Board of Directors;    Executive Compensation;    Public Service Organizations;   

DOI  :  10.22495/cbv10i3art7

学科分类：社会科学、人文和艺术（综合）

来源: Virtus Interpress

【 摘 要 】

The purpose of this study is to investigate the governance questions that board members in public service organizations ask as they go about fulfilling their responsibilities for the oversight of executive compensation. The research uses 24 of the questions – as proposed by the Canadian Institute of Chartered Accountants - that directors should ask about executive compensation and investigates both their usage and perceived importance by board members. The study is based on a usable sample of 47 board members from public service organizations who were attending a Canadian director training program. The research finds that, insofar as public service organizations are concerned, not all of the recommended executive compensation governance questions were asked with the same frequency nor were they considered equally important. Additionally, the relationship between a question’s usage frequency and its perceived importance was not perfect. However, there appears to be a significantly positive relationship among the number of executive compensation governance questions asked and selected elements of a board’s governance structure.

【 授权许可】

CC BY-NC