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Corporate governance ensures that companies have the necessary internal decision-making and control procedures to take into account — to the extent necessary — the interests of all stakeholders. The ultimate goal, is to create an environment and a sense of assurance that the stakeholders’ confidence in the company is well-founded. Accordingly, during the COVID-19 period, corporate governance principles, especially internal control, should be applied in the public sector, particularly in municipalities and their municipal enterprises, to achieve democracy, transparency, accountability, confidence, satisfaction to citizens and employees, a better working environment, social and economic performance. In this study, we examine the function and effect of corporate governance in municipal enterprises in Serres (Greece) during the COVID-19 pandemic, focusing on its role as part of internal control |
