Studien undersöker förekomsten av brukarinflytande vid implementeringen av det första sprututbytet i Stockholms län. I studien ges en bakgrund till Sveriges narkotikapolitik och hur dess utvecklingen har sett ut från 70- talet fram till idag. I bakgrunden till studien presenteras ett governace-perspektiv på brukarinflytande och de deliberativa processer där brukarinflytande är en naturlig del av policyprocessen. Syftet med studien är undersöka förekomsten av brukarinflytande i implementeringsdelen av den besluts- policyprocess som ledde fram till sprututbytets öppnande i april 2013. Studiens teoretisk ramverk består av teorier som ifrågasätter givenheten i governance-synsättet på brukarinflytande genom hänvisning till svårigheter med aktörskap och risken med konstruerat brukarinflytande. Forskningsstrategin som studien utgår ifrån är intervjuer med utvalda respondenter som har varit delaktiga vid implementeringen av sprututbytet samt brukarorganisationer som representerar och företräder sprututbytets målgrupp. Resultatet av studien visar på en svag förekomst av brukarinflytande vid implementeringen av sprututbytet. Det brukarinflytande som kan anses har förekommit har varit på en individuell nivå och icke-formaliserat. I analysen presenteras tre möjlig förklaringar till den svaga förekomsten av brukarinflytande vid implementeringen av sprututbytet samt en analys om svårigheter med aktörskap vid implementeringen kopplat till studiens teoretiska ramverk. / This study examines the occurrence of user influence during the implementation of the first Needle and Syringe exchange Programme (NSP) in Stockholm County. The survey in his study consists of interviews conducted with persons that have been involved during the process and debate around the NSP in Stockholm County. The interviews have been conducted with two different groups of actors: User organizations and public actors. The first group called user organizations consists of actors from three different user organizations representing and organizing the target group for the NSP. The second group called public actors consists of public actors which have been involved under and/or before the implementation of the NSP in Stockholm County. The study contains a description of the background of NSPs in Sweden. The study describes the development of the Swedish drug policy from 1970 until today. Further it covers the development of the NSPs in other parts of Sweden as well as the development of harm reduction as a general strategy for drug addiction management. Several definitions to the terms user and user influence are presented. Four are conventional definitions of the term user, together with a fifth one which is then used within in the context of the study. The study presents definitions of the term user influence by a model dividing user influence in three categories: individual level, operational level and system level. Another division of the term user influence presented is formalized and non-formalized user influence. These different classifications are used in the analysis of the results. The study also presents a background to the governance view on user influence as a natural and unproblematic part in the policy process. The theoretical framework in the study consists of two parts: The first part questions governance and the given of user influence within a policy process. The study highlights the problems with a governance view on actorhood and user influence. The second part of the theory chapter presents a model for the policy process. The policy process is described in five stages: Initiation, processing, decision making, implementation and evaluation. The results of the survey show little occurrence of user influence during the implementation of the NSP. By using the classification with the three different levels of user influence the result is that the occurrence of user influence found in the investigation has the characteristics of individual level user influence. The study also shows that the user influence found can be classified as non-formalised influence. The analysis first discusses the factors of why there has been little occurrence of user influence during the implementation of the NSP and proposes three different plausible explanations: Politically sensitive question, structural difficulties and users view was already known. The analysis also discuss the problem with a governance view on actorhood and user influence in relation to the study. The study concludes that there has been little occurrence of user influence during the implementation of the NSP in Stockholm County and that the occurrence of user influence found can be classified as individual level user influence, with one plausible exception.

The ultimate goal of the following master thesis is to identify specific mistakes in corporate governance practices that have led to colossal losses in financial derivatives trading departments, to draw lessons from these cases, and to propose possible solutions to prevent such behavior and the consequences that follow.

In der vorliegenden Arbeit werden die Rechtsordnungen der Arbeitnehmerbeteiligung an der Corporate Governance jeweils in Deutschland und China miteinander verglichen. Neben der historischen Entwicklung wird der Rechtsvergleich vor allem unter vier Aspekten geführt: Arbeitnehmerbeteiligung an der Geschäftsführung, deren Bestellung, deren Beratung und deren Überwachung. Insgesamt ist festzustellen, dass es sowohl in der deutschen als auch in der chinesischen Rechtsordnung Organe bzw. Mechanismen zur Arbeitnehmerbeteiligung an der Corporate Governance auf der unternehmerischen wie der betrieblichen Ebene gibt. Allerdings fehlt es in China insbesondere an detaillierten Rechtsvorschriften zur Durchführung und dem Schutz der Beteiligungsrechte der Arbeitnehmer, so dass viele Beteiligungsrechte, wie ähnlich sie auch wie in der deutschen Rechtsordnung aussieht, nur auf dem Papier bleiben. / The dissertation compares the German and Chinese legal systems for employee´s participation in corporate governance. Besides the historic development of the both systems, the comparison is mainly focused on four aspects: employees´ participation in management issues, in appointing the board, in consultation for the board and in supervising the board. In general, both the German and Chinese legal systems have organs and mechanism for employees to participate in corporate governance both on the corporate level and the shop-floor level. However, the Chinese system is still lack of legal regulations to implement and protect the participation rights. Hence, quite a few participation rights still stay on paper, although they look very similar as in the German system.

Urban movements are defined as groups of citizens that try to emphasize urban problems. Originally urban movements in reference to Manuel Castells addressed issues arising from the collective consumption and uneven accumulation of capital to government. The interest of current urban movements is broader. They focus on topics as quality of urban life, accessibility of urban spaces and urban infrastructure and policy making process. The aim of this diploma thesis is to describe urban movements in the context of civic society in Prague. The thesis focuses on the origin, activities, topics and relations of urban movements. The case study focuses on urban movements participating on three topics in city district Prague 8 (eco-centre Trojský vrch, Invalidovna in Karlín and Libeňský most). Semi- structured interviews were conducted with representatives of involved urban movements and selected local politicians. Results of the research imply that Czech urban movements actively influence neighbourhoods. Activities of urban movements are affected by the members' relation to the locality, but also by the territorial scope of movements. Actions of the current urban movements are linked to new possibilities of ICT; the movement works with the community of social network users and uses the shared information...

Det finns en djupt rotad allmän uppfattning om att de nya kunskapsintensiva företagen är föredömliga vad det gäller struktur samt hur man styr och kontrollerar förhållanden inom organisationen. Åsikten tycks vara att medarbetaren inom kunskapsintensiva företag får en betydligt mer framträdande roll och stor beslutsmakt över sina egna arbetsvillkor.Studiens syfte är att undersöka hur två företag inom konsultbranschen är uppbyggda rent strukturellt och hur dessa organisationer styrs. Det ska utmynna i en jämförelse mellan verksamheterna. Studien är baserad på företagen Deloitte och PricewaterhouseCooper (PwC) som är två ledande företag i konsultbranschen.Den teoretiska referensramen presenterar bland annat litteratur inom organisationshierarki och organisationskultur där en rad författare resonerar kring sin syn på struktur och styrning. Alvesson i sin tur återger istället ingående beskrivningar på begreppet kunskapsintensiva företag. Studien har utförts utifrån ett kvalitativt angreppssätt där empirin har samlats in genom personliga intervjuer med kontorscheferna på de båda företagen.Den empiriska datan som samlades in har sedan analyserats i jakten på att finna likheter och skillnader mellan fallföretagen. Analysen genomfördes också för att få en klarare bild av vilka teorier som fortfarande är relevanta i ett samhälle och en bransch som präglas av ständig rörelse och utveckling.De slutsatser som vi har kommit fram till är att styrningen inom PwC och Deloitte sker med ungefär samma verktyg, men att det ändå finns en del intressanta olikheter som skiljer de båda företagen åt. Vad det gäller strukturen fann vi även där en del olikheter som dock var skarpare ”på pappret” än i praktiken.

由於當公司管理機制設計出了問題時，盈餘管理動機會較容易通過篩檢，甚至管理機制本身可能都會產生盈餘管理動機，並使得管理當局可能容易操縱公司決策或是報表數字，又從國內報章雜誌的報導，我們可以發現一些台灣管理機制上的亂象，如董監一家親、董事不懂事、監事不監視或是一個家族、機構投資包辦董事會席次的情況。 在此環境之下，為了維護股東權益、降低盈餘管理行為與促進證券市場的穩定發展，本研究擬針對三構面—與股東有關、與董監事有關、與經理人有關之管理機制，如：機構投資者持股比例、外部大股東持股比例、董事會規模大小、最大家族成員董事持股、監察人是否具獨立地位、董事長是否兼任總經理、經理人持股比例、總經理薪資總額等管理機制設計，探討其與盈餘管理程度之影響。 本研究為了達到學術與實務結合，採用會計師與會計經理之實地訪談與實證研究兩種方法，以兼具深度之訪談與廣度之實證研究，探討公司管理機制設計對盈餘管理程度之影響。 一、會計師與會計經理之訪談 本訪談目的係為了瞭解國內上市公司管理機制設計與操縱之情形，因此挑選對於實務運作有深入瞭解的執業會計師與上市公司會計經理，透過依研究問題所設計的各項訪談問題，最後依照所獲結論彙總形成研究假說。而訪談結果大部分的會計師與會計經理皆認為，有些公司的確會在股東部分、董監事部分與經理人部分的管理機制作刻意的安排，以使得其盈餘管理目的較易達成。 二、實證研究 透過以上訪談形成研究假說之後，本研究以上市公司為研究對象，蒐集民國84年至87年間盈餘管理程度與各管理機制之相關資料，進行複迴歸分析，經由會計師與資深會計經理之訪談與實證研究，本研究得出以下綜合性結論： (一)股東部分之管理機制： 1. 機構投資者持股比例：從訪談中得知，機構投資者持股對於公司盈餘管理程度有相當程度之影響，但由於其身份真假難以區分，因此較難確定其所發揮之角色，及其對盈餘管理程度之正負影響；在實證分析結果部分，此管理機制則未與盈餘管理程度成顯著關係。 2. 外部大股東持股比例：從訪談結果中得知，由於國內企業普遍存在董事席次安排的問題，因此外部大股東對於公司決策有一定程度之影響；但由於較難確定此管理機制所發揮之角色，因此較難確定其對盈餘管理程度之正負影響；在實證分析結果部分，此管理機制則未與盈餘管理程度成顯著關係。。 (二)董監事部分管理機制： 1. 董事會規模大小：從訪談結果中發現，若具有共通性的成員越多，可能越容易從事盈餘管理行為，且在實證分析部分，民國八十七年度樣本分析中發現，董事會規模大小與盈餘管理程度呈顯著正相關，即表示董事會規模越大，公司之盈餘管理程度越高。此實證分析結果與專家訪談所獲結論相符。 2. 最大家族成員董事持股比例：從訪談結果中發現，若最大家族在董事會中勢力越大，則對公司影響程度越大，而在實證分析部分，於民國八十七年度樣本分析中發現，最大家族成員董事持股比例與盈餘管理程度呈顯著正相關，表示最大家族成員董事持股比例越高，公司盈餘管理程度越高。此實證分析結果與專家訪談所獲結論相符。 3. 監察人身份是否獨立：從訪談中發現，若是機構監察人可能由於較容易操縱，不易維持獨立地位，因此較自然人監察人不易發揮監督功能，而在實證分析部分，則未與盈餘管理程度呈顯著關係。 (三)經理人部分管理機制： 1. 職務雙重性：從訪談中得知，若具有職務雙重性較不易執行相互報告與負責之制度，可能使得盈餘管理行為較易發生，但可能由於仍有其他董事會成員兼任經理人之情況未納入考慮，使得實證分析部分，未與盈餘管理程度呈顯著關係。 2. 經理人持股比例：從訪談中發現，有些產業偏好以股票招攬或鼓勵員工，因此對於經理人的激勵有相當大的誘因，但也可能因此產生盈餘管理的動機，但可能由於未能考慮不同持股來源之不同動機程度，使得在實證分析部分未能與盈餘管理程度呈顯著關係。 3. 總經理薪資總額部分： 從訪談結果中發現，總經理的薪資通常包括本薪與依照盈餘計算之紅利，因此可能由於未能詳細區分薪資內容之盈餘管理動機，使得在實證分析部分，未與盈餘管理程度成顯著關係。 目 錄 第一章 緒 論………………………………….............1 第一節 研究動機與目的…………………………………… 1 第二節 研究問題…………………………………………… 3 第三節 研究方法…………………………………………… 4 第四節 研究架構…………………………………………… 6 第二章 文獻探討…………………………………............8 第一節 盈餘管理相關文獻………………………………… 8 第二節 公司管理機制之相關文獻…………………..…….. 10 第三節 公司管理機制與盈餘管理相關文獻……………… 21 第四節 文獻彙總…………………………………………… 30 第五節 研究延伸…………………………………………… 38 第三章 資深會計經理與會計師之訪談………........ 43 第一節 訪談目的……………………………….…….……... 43 第二節 訪談問題之形成………………………….………… 43 第三節 訪談結果記錄…………………………….……….... 48 第四節 訪談內容比較與分析…………………….………… 58 第四章 研究方法論……………………………........ 61 第一節 觀念性架構………………………………...……….. 61 第二節 研究方法………………………………….…..…….. 62 第三節 研究假說…………………………………….…..….. 62 第四節 變數衡量………………………………………...….. 74 第五節 實證模式………………………………….……….... 81 第六節 研究期間與抽樣限制條件……………….………… 82 第七節 資料來源………………………………….………… 83 第八節 資料分析方法……………………………...……….. 84 第五章 實證研究結果…………………………... .........85 第一節 敘述性統計…………………………………….…… 85 第二節 複迴歸分析結果…………………………….…….... 86 第六章 結論與建議……………………….…….. .........93 第一節 研究結論………………………………………...….. 93 第二節 研究限制……………………………………………....96 第三節 建議及未來研究方向……………………….…….... 96 參考文獻………………………………............…………….99 表 次 表一、國外盈餘管理文獻彙總表………………………………. 31 表二、國內盈餘管理文獻彙總表………………………………. 31 表三、國外管理機制文獻彙總表—屬理論探討者……………. 32 表四、國外管理機制文獻彙總表—屬實證分析者……………. 32 表五、國內管理機制文獻彙總表………………………………. 34 表六、國外管理機制與盈餘管理相關性之文獻彙總表………. 35 表七、國內管理機制與盈餘管理相關性之文獻彙總表………. 36 表八、研究延伸彙總表…………………………………………. 42 表九、研究問題與訪談問題對照表……………………………. 44 表十、訪談問題形成之彙總表…………………………………. 45 表十一、問題一結論彙總表……………………………………. 49 表十二、問題二結論彙總表……………………………………. 50 表十三、問題三結論彙總表……………………………………. 52 表十四、問題四結論彙總表…………………………………… 53 表十五、問題五結論彙總表……………………………………. 54 表十六、問題六結論彙總表……………………………………. 55 表十七、問題七結論彙總表……………………………………. 56 表十八、問題八結論彙總表…………………………………… 56 表十九、問題九至十六結論彙總表……………………………. 57 表二十、會計師與會計經理訪談結果比較表…………………. 58 表二十一、變數衡量彙總表……………………………………. 80 表二十二、所有樣本之產業分布表……………………………. 82 表二十三、敘述統計分析表……………………………………. 85 表二十四、總樣本分析VIF值表……………………………… 86 表二十五、總樣本迴歸分析表…………………………………. 87 表二十六、各年度樣本獨立性假設分析表……………………. 90 表二十七、各年度樣本迴歸分析表……………………………. 90 表二十八、管理機制與盈餘管理程度之研究結果彙總表……. 94 圖 次 圖一、研究方法概念流程圖…………………………….……... 5 圖二、研究架構圖……………………………………….……... 7 圖三、訪談問題形成流程圖…………………………………… 44 圖四、股東部分管理機制與盈餘管理之觀念架構圖………... 61 圖五、董監事部分管理機制與盈餘管理之觀念架構圖……… 61 圖六、經理人部分管理機制與盈餘管理之觀念架構圖……… 62 附 錄 附錄一、國內外管理機制整理表…………………………….. 105 附錄二、統計結果彙總表……………………………….….… 110 附錄三、依照產業別估計裁決性應計項目之迴歸分析….…. 114 / If there are some deficiencies on corporate governance structure, the motivations of earnings management will pass through the corporate governance easier. The corporate governance will even create some motivations, and managers (might be owners also) will tend to manage the decisions or reported earnings. Hence, whether the corporate governance of public companies be designed and works well is the hottest topic in Taiwan, in order to assert stockholders’ rights, decrease the behaviors of earnings management, and improve the stock market develop steadily. This thesis combines interviews (with CPAs and accounting managers) and empirical study to investigate the relation between corporate governance and earnings management. 4. Interviews with CPAs and accounting managers: The main purpose of interviews is to understand how the corporate governance of public companies be designed and manipulated, so the interviews are made with CPAs and accounting managers who realize the true meanings of CG more profoundly. By the conclusions of the interviews, I can further ascertain the foundations of my assumptions and give the outcomes of empirical tests stringent explanations. In the conclusions of the interviews, most CPAs and accounting managers consider that the corporate governance in stockholders, members of board, and managers’ dimensions are indeed manipulated to achieve some purposes of earnings management in many public companies in Taiwan. 5. Empirical study: My study objects are the public companies in Taiwan Stock Trade. I collect financial and corporate governance data and run regression analysis. The comprehensive conclusions of interviews and empirical tests are as followed: 3. Stockholders’ dimension: (1) Institutional stockholders’ holdings: From the contents of interviews, I realize that institutional shareholders’ holdings have some impacts on earnings management, but the real roles of institutional shareholders are hard to clarify. As the result, it’s hard to predict the relation between institutional holdings and earnings management as positive or negative. In the empirical test, there is no significant relation between institutional holdings and the level of earnings management. (2) Outside big stockholders’ holdings: From the contents of interviews, I realize that most of big shareholders of some family company have been in the board of directors, and in the empirical test, there is no significant relation between outside big stockholders’ holdings and the level of earnings management. 4. Members of board’s dimension: (1) Size of board of directors: From the contents of interviews, I realize that the more the number of members of board with similar characteristics, the easier will they manage reported earnings. In the empirical test of 1998 samples, there is significant positive relation between size of board of directors and earnings management. It means that the bigger the board of directors, the higher the level of earnings management. (2) The holdings of the biggest family members of directors: From the contents of interviews, if the biggest family has more power in the board of directors, it influences the board of directors more. In the empirical test of 1998 samples, there is significant positive relation between the holdings of the biggest family members of directors and earnings management. It means that the higher the holdings of the biggest family members of board, the higher the level of earnings management. (3) Whether the supervisors have independent roles: From the contents of interviews, I realize that because of some regulations of supervisors, the institutional supervisors are manipulated easier than natural supervisors and hard to supervise the behavior of earnings management. But in the empirical test, there is no significant relation between supervisors’ independent role and the level of earnings management. 5. Managers’ dimension: (1) Duality (whether the chairman of board and CEO are the same): From the contents of interviews, I realize that if the chairman of board and CEO are the same, there might be deficiencies of reporting and mutual responsibility and higher level of earnings management. But in the empirical test, there is no significant relation between duality and earnings management. (2) Managers’ holding: From the contents of interviews, I realize that some companies of particular industries are preferred to give stocks to recruit or encourage employees, so the holdings of managers are very incentive. But in the empirical test, there is no significant relation between managers’ holdings and the level of earnings management. (3) CEO’ compensation: From the contents of interviews, the CEO’s compensation is often included fixed salary, bonus based on the earnings, so it might has some relation with the level of earnings management. But in the empirical test, there is no significant relation between CEO’s compensation and the level of earnings management.

<p>This thesis is concerned with the efforts to bring about a greater degree of local community participation in the use and management of Sri Lanka's coastal land and natural resources. Through the application of the Special Area Management (SAM) strategy in geographically distinct areas along the coast, the aim is to create collaborative arrangements - partnerships - that will enable coastal communities and local governments to work together with the Sri Lankan state and share responsibility and authority over the management of coastal land and natural resources. </p><p>Using a political-geographical perspective that highlights the political and spatial dimensions of this shift in forms for governing the coast, the thesis seeks to identify and discuss factors that can have a bearing on the participatory dimension of collaborative coastal management in Sri Lanka. The thesis focuses particularly on factors influencing the role played by the local communities and the degree to which they actually come to share authority with respect to the use and management of coastal natural resources as envisioned in the SAM strategy. </p><p>The thesis illustrates that, despite an ambition to bring about a sharing of authority and control in costal management, this has not quite worked out in practice. Due to circumstances relating both to the SAM strategy itself and to the context in which it is implemented, the degree to which coastal communities have gained any degree of influence with respect to the management of coastal land and resources remains questionable. </p><p>The study is carried out prior to the tsunami that hit the Sri Lankan shores in December 2004. However, given the major reconstruction of Sri Lanka's coast that currently is ongoing and the controversy that surrounds it, the issues raised in this thesis are highly relevant.</p>

This thesis is concerned with the efforts to bring about a greater degree of local community participation in the use and management of Sri Lanka's coastal land and natural resources. Through the application of the Special Area Management (SAM) strategy in geographically distinct areas along the coast, the aim is to create collaborative arrangements - partnerships - that will enable coastal communities and local governments to work together with the Sri Lankan state and share responsibility and authority over the management of coastal land and natural resources. Using a political-geographical perspective that highlights the political and spatial dimensions of this shift in forms for governing the coast, the thesis seeks to identify and discuss factors that can have a bearing on the participatory dimension of collaborative coastal management in Sri Lanka. The thesis focuses particularly on factors influencing the role played by the local communities and the degree to which they actually come to share authority with respect to the use and management of coastal natural resources as envisioned in the SAM strategy. The thesis illustrates that, despite an ambition to bring about a sharing of authority and control in costal management, this has not quite worked out in practice. Due to circumstances relating both to the SAM strategy itself and to the context in which it is implemented, the degree to which coastal communities have gained any degree of influence with respect to the management of coastal land and resources remains questionable. The study is carried out prior to the tsunami that hit the Sri Lankan shores in December 2004. However, given the major reconstruction of Sri Lanka's coast that currently is ongoing and the controversy that surrounds it, the issues raised in this thesis are highly relevant.

Aquesta tesi doctoral aborda essencialment la governança de les escoles primàries públiques a Togo. Tot basant-se en dades empíriques recollides en un treball de camp al país, intenta analitzar el funcionament dels comitès de gestió de les escoles primàries, òrgans de govern d’aquests centres. Conjuntament i complementàriament, la investigació analitza el paper dels directors d’escola en la governança escolar, posant l’accent en les seves diferents responsabilitats, les polítiques de contractació, les condicions en l’exercici professional i les qüestions relatives a la seva formació. La metodologia utilitzada en la realització d’aquest estudi és de tipus qualitatiu. Els resultats de la investigació són fruit de l’anàlisi d’un corpus de dades obtingut a partir d’entrevistes semiestructurades individuals i col·lectives dutes a terme principalment, amb directors d’escoles i pares d’alumnes, presidents aquests dels comitès de gestió de les escoles primàries. Aquestes entrevistes semiestructurades van ser completades amb sessions d’observació in situ i l’anàlisi de documentació oficial de Togo vinculada al tema de la investigació. Els resultats proposats, una barreja de « saber indígena » i de textos oficials, permeten comprendre en profunditat el rol que juguen les diferents parts implicades en la governança de les escoles primàries a Togo. Els comitès de gestió, òrgans d’orientació, de planificació i de presa de decisions en matèria de gestió administrativa, pedagògica i financera, estan composats per representants de l’equip docent, dels pares d’alumnes i de la comunitat local. Si els textos oficials defineixen i clarifiquen suficientment els papers i responsabilitats dels diferents membres de les instàncies de govern escolar, els resultats de la investigació posen de relleu algunes dificultats que afecten el seu funcionament. L’escassa participació de les mares i els pares de l’alumnat en les eleccions dels seus representants, així com la gestió opaca dels recursos financers, són alguns d’aquests entrebancs. Quant als directors d’escoles, figura emblemàtica de la governança escolar, són nomenats per decret ministerial. Tal i com succeeix amb el cas dels comitès de gestió de les escoles primàries, els resultats mostren la definició de les atribucions dels directors i revelen dificultats relatives a la seva contractació, formació i a les seves condicions de treball. / La presente tesis doctoral trata esencialmente de la gobernanza de las escuelas primarias públicas en Togo. Basándose en datos empíricos recogidos en un trabajo de campo realizado en este país, intenta analizar el funcionamiento de los comités de gestión de estas escuelas. Conjuntamente y de manera complementaria, la investigación aborda el papel de los directores de escuela en la gobernanza escolar, haciendo hincapié en sus distintas responsabilidades, las políticas de contratación, las condiciones en el ejercicio de sus funciones y las cuestiones relativas a su formación. La metodología utilizada en este estudio es de tipo cualitativo. Los resultados de la investigación son el fruto del análisis de un corpus de datos constituido a partir de entrevistas semiestructuradas individuales y colectivas llevadas a cabo, principalmente, con directores de escuelas y padres de alumnos, presidentes de los comités de gestión de las escuelas primarias. Estas entrevistas semiestructuradas fueron completadas por sesiones de observación in situ y por el análisis de documentación oficial de Togo relacionada con el tema de la investigación. Los resultados propuestos, una mezcla de « saber indígena » y de textos oficiales, permiten comprender en profundidad el rol desempeñado por las distintas partes implicadas en la gobernanza de las escuelas primarias en Togo. Los comités de gestión, órganos de orientación, planificación y de toma de decisiones en materia de gestión administrativa, pedagógica y financiera, están compuestos, según la normativa, por representantes del equipo docente, de los padres de alumnos y de la comunidad local. Mientras que los textos oficiales definen y clarifican con suficiencia los papeles y responsabilidades de los distintos miembros de las instancias de gobernanza escolar, los resultados de la investigación ponen sin embargo de manifiesto algunas dificultades que afectan a su funcionamiento. La escasa participación de las madres y padres del alumnado en las elecciones de sus representantes, así como la gestión opaca de los recursos financieros constituyen algunos de estos problemas. En cuanto a los directores de escuelas, figura emblemática en la gobernanza escolar, son nombrados por decreto ministerial. Tal y como ocurre con los comités de gestión de las escuelas primarias, los resultados subrayan la definición de las atribuciones de los directores y revelan dificultades relativas a su contratación, formación y a sus condiciones de trabajo. / This research is about the governance in state elementary schools in Togo, based on empirical data gathered in fieldwork across the country. It describes and analyses the operation of management committees as an organ of orientation, decision-making and management organs of these centres. It also discusses the headmaster’s role, emphasizing their responsibilities, the recruitment procedures, the exercise of its powers and matters relating to their training. The methodology used in this study is qualitative. The results of this research come from data collected from individual and collective semi-structured interviews that were completed with observations and documentary analysis. Interviews were conducted primarily to the presidents and secretaries of the management committees, parents, headmasters as well as school inspectors. The results suggested, a mixture of «traditional knowledge» and official texts, show in detail the role played by the different parties involved in the governance of elementary schools in Togo. The management committees are organs of orientation, planning and decision on administrative, financial and pedagogical topics in schools are composed of representatives of the teaching staff, parents, and local community. If the official texts adequately define and clarify the roles and responsibilities of different members of school government, the research results highlight some difficulties that affect their operation. The low participation of mothers and fathers of students in the election of their representatives, and the opaque management of financial resources, are some of these obstacles. The headmasters, emblematic figure of the school governance, are appointed by ministerial decree. As well as with the management committees of primary schools, the results show the definition of the headmasters’ attributions and reveal difficulties relating to their recruitment, training and working conditions. / Cette thèse de doctorat traite essentiellement de la gouvernance des écoles primaires publiques au Togo. S’appuyant sur de données empiriques collectées lors d’un travail de terrain réalisé dans ce pays, elle s’est attachée à analyser le fonctionnement des comités de gestion des écoles primaires, instances de gouvernance multi parties prenantes mises en place au sein de ces établissements scolaires publics du premier degré. Conjointement et de manière complémentaire, la recherche aborde la question des directeurs d’écoles dans la gouvernance scolaire, en mettant l’accent sur leurs différentes responsabilités, les politiques de leur recrutement, les conditions d’exercice de leur fonction et des questions relatives à leur formation. La méthodologie utilisée pour la réalisation de cette étude est de type qualitatif. Les résultats de la recherche sont le fruit d’analyse d’un corpus de données constitué d’entrevues semistructurées individuelles et collectives conduites principalement auprès de directeurs d’école et de parents d’élèves présidents de comités de gestion des écoles primaires. Ces entretiens semi-directifs ont été complétés par des séances d’observation in situ et par l’analyse de documents officiels du Togo en lien avec la thématique de la recherche. Les résultats proposés, un mélange de « savoir indigène » et de textes officiels, permettent de comprendre en profondeur le rôle joué par les différentes parties prenantes dans la gouvernance des écoles primaires au Togo. Les comités de gestion des écoles primaires, organes d’orientation, de planification et de prise de décision en matière de gestion administrative, pédagogique et financière, sont composés de représentants du corps enseignant, ceux des parents d’élèves et ceux de la communauté locale. Si les textes officiels définissent et clarifient avec suffisance les rôles et responsabilités des différents membres des instances de gouvernance scolaire, les résultats de la recherche mettent cependant en exergue, certaines difficultés qui affectent leur fonctionnement. La faible participation des parents aux élections de leurs représentants ainsi que la gestion opaque des ressources financières constituent quelques unes de ces difficultés. Quant aux directeurs d’école, figure emblématique dans la gouvernance scolaire, ils sont nommés par arrêté ministériel. A l’instar des comités de gestion des écoles primaires, les résultats révèlent la définition des attributions des directeurs d’école et dévoilent des difficultés relatives à leur recrutement, à leur formation et à leurs conditions de travail.