Based on the results of a comparative study of the parameters of the theoretical justification of corporate governance formed the author's position on the problem field of corporate entities management in modern economy, which includes four groups of contradictions: 1) the contradictions for existing theoretical approaches; 2) the contradictions arising from the use in methodological tools practice; 3) the contradictions arising from the use of business practices and methods, and not solved by replacement within the known tools; 4) predictive contradictions. The article focuses on the historically existing in corporate entities a certain lag of theoretical structures from management practice. In modern conditions of development of information and communication technologies, acting simultaneously on both external and internal environment requires adaptation, this requires modification and adjustment of corporate governance’s theories and methodology. The corporate governance’s objectives in the interpretations of the World Bank, the Organization for economic cooperation and development (OECD), the Bank of Russia, the basic principles of public companies are analyzed. The author proposes the corporate governance’s theories systematization, including: a) basic theories that explain the elements of corporate as a firm; b) conceptual theories that explain the nature and subject of relations of corporate governance’s subjects; c) corrective theories that make additions to the disclosure of corporate governance’s elements, formed in the basic and conceptual theories. It is concluded that in conditions of constant variability of the external environment, the need to reduce risks and analyze large amounts of information data, corporate governance should provide opportunities for the development and adoption of adequate decisions taking into account the time factor. The necessity of updating the corporate governance’s principles due to current trends in the digital transformation of the economy, the development of the information society and the all-encompassing penetration of networks in the processes of interaction between the company and its shareholders and disclosure. The article presents the author's interpretation of corporate governance’s main problems in the digital economy development, systematized by categories: theoretical, methodological, practical and predictive, allowing to take into account the significant parameters of the internal and external environment of modern corporations (changes in the structure of the corporation's assets, the asymmetric information impact, universal penetration of the Internet, the use of distributed databases, big data processing, etc.).
Key words: corporate governance, digital transformation, stakeholder, big data, agency costs, asymmetric information.
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