Managerialism in Germany and centralism in Iran: Two tier board, one tier control in Germany and one tier board, two tier control in Iran

摘要

What are the similarities and differences between the corporate governance laws in Iran and Germany? Which is more compatible with the requirements of control? In comparison to the managerialism in Germany there is some kind of directorialism in Iran which works as a means of centralism in this country. Decision making, enforcement and inspector-ship are not duly separated from each other in Germany.?Key?words:?Corporate governance, Germany, Iran, two-tier system, one-tier system.