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Faculty of Business - Accounting & Finance Working Papers

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Corporate governance

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Full-Text Articles in Business

Accumulation And Scarcity: An Accountability Safari, K. Rudkin, K. Cooper Jan 2007

Accumulation And Scarcity: An Accountability Safari, K. Rudkin, K. Cooper

Faculty of Business - Accounting & Finance Working Papers

Traditional notions of accountability and corporate governance derived from institutions of advanced capitalist states are argued to be inadequate for global gifting relationships, such as those exemplified in the Live 8 and G8 events of 2005. This paper demonstrates using a literature based analysis and critique, and that ideas of accountability have narrowed over time from a broader idea of stewardship for a community to accountability to the providers of capital. It is argued that this has lead to the inadequacy of accountability and corporate governance mechanisms for calling to account economic relationships between geographically remote donor recipient relationships between …


Northerners Counting Black Elephants: On Safari With Live 8 And G 8, K. Rudkin, K. Cooper Jan 2007

Northerners Counting Black Elephants: On Safari With Live 8 And G 8, K. Rudkin, K. Cooper

Faculty of Business - Accounting & Finance Working Papers

Purpose – To demonstrate the inadequacy of traditional concepts of accountability and corporate governance for global gifting relationships, as exemplified in the Live 8 and G 8 events. An alternative construct of value in exchange is proposed. Design / Methodology / Approach – A discussion paper using a literature based analysis and critique. Findings – Accounting avoids social responsibility by denying culturally determined legitimate meanings of value other than those constructed from an economic perspective. New accountability and corporate governance mechanisms are needed for donor/recipient relationships. Research limitatations / Implications – The arguments advanced should be further explored in alternate …