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The Limits of Governance for Shareholder Capitalism
Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics. (Marknadsföring)ORCID-id: 0000-0003-3323-907X
2008 (Engelska)Konferensbidrag, Muntlig presentation med publicerat abstract (Refereegranskat)
Abstract [en]

Since management and ownership separated, the objective of accounting was management control. In the wake of Enron, WorldCom and Vivendi voices, inspired by agency theory, were raised for further control. But an important motive was the interests of the global auditing firms.

 

If general management is corrupt recruitment procedures should change. Are people bad – theory Y?  Then replace management with machines.

 

Most managers wouldn’t manipulate if they could steer; they’d get rewarded accordingly. But they can’t. Most corporations are not steerable – no viable steering instruments, nor manageable entities.

 

Increased control is problematic; presuming the reason for failure is dishonest executives; not their lack of control! If they can’t control increased control of them might lead to implosion.

 

This paper shows that (1) it is possible to increase the quality of accounting information, but also that (2) this is insufficient. This should have (3) consequences for regulation of shareholder capitalism.

Ort, förlag, år, upplaga, sidor
2008. s. 1-14
Nyckelord [en]
limits of control, manageable entities, Obligations, realization of obligations, lifecycle, project, going-concern
Nationell ämneskategori
Företagsekonomi
Identifikatorer
URN: urn:nbn:se:hig:diva-15339OAI: oai:DiVA.org:hig-15339DiVA, id: diva2:650098
Konferens
Value 2008, Sun City, North West Province, Republic of South Africa, 26 – 28 May 2008
Tillgänglig från: 2013-09-19 Skapad: 2013-09-19 Senast uppdaterad: 2018-03-13Bibliografiskt granskad

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Philipson, Sarah

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