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Article
Publication date: 29 April 2014

Barbara Marie L'Huillier

144

Abstract

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Accounting, Auditing & Accountability Journal, vol. 27 no. 4
Type: Research Article
ISSN: 0951-3574

Article
Publication date: 27 May 2014

Barbara Marie L’Huillier

– This paper aims to develop a framework of connotative meanings afforded to the term “corporate governance”.

16715

Abstract

Purpose

This paper aims to develop a framework of connotative meanings afforded to the term “corporate governance”.

Design/methodology/approach

An examination of academic publications from 1985-2012 containing the term “corporate governance” was conducted. The articles are sorted into the theoretical constructs that influence the contemporary connotative meaning of corporate governance.

Findings

That a combination of a weak definitional base coupled with strong motivational forces have aided the development of competing theoretical perspectives of the meaning of corporate governance. The dominant meaning is written from an agency theory perspective.

Research limitations/implications

Theoretical analysis was restricted to articles found in academic journals published since 1985.

Practical implications

This study provides a very useful analysis into the connotative meanings and theoretical bases used by academic writers in the study of corporate governance.

Originality/value

This paper provides an updated and developed analysis to the theoretical dimensions that underpin the contemporary use of the term “corporate governance”.

Details

Corporate Governance, vol. 14 no. 3
Type: Research Article
ISSN: 1472-0701

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