公司治理监管:一个实践理论视角

IF 2.8 4区管理学 Q2 BUSINESS, FINANCE

Accounting Forum Pub Date : 2021-10-18 DOI:10.1080/01559982.2021.1995934

F. Nakpodia, Emmanuel Adegbite, Folajimi Ashiru

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引用次数: 4

摘要

本文运用布迪厄的实践理论，探讨影响公司高管对公司治理监管行为的因素。从薄弱的制度环境(尼日利亚)中获得见解，并依靠定性研究方法(对31名高管进行半结构化访谈)，本研究揭示了9个细微的情境和文化领域因素如何决定高管对惩罚的严重性、惩罚的确定性和成本效益合规考虑的监管反应。该研究进一步解释了惩罚的严重性和确定性之间的顺序合理化是如何导致高管们表现出监管冷漠的。从理论上讲，本研究展示了实践理论组成部分(惯习、资本和领域)如何融合，以建立高管的监管实践。

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Corporate governance regulation: a practice theory perspective

ABSTRACT Employing Bourdieu’s practice theory, this paper explores factors that influence corporate executives’ behaviour towards corporate governance regulation. Drawing insights from a weak institutional environment (Nigeria) and relying on a qualitative research methodology (semi-structured interviews with 31 executives), this research uncovers how nine nuanced situational and cultural field factors determine executives’ regulatory response to the severity of punishment, the certainty of penalties, and the cost–benefit compliance considerations. The study further explains how sequential rationalisation between the severity and certainty of punishment contributes to the regulatory apathy that executives exhibit. Theoretically, this study demonstrates how practice theory components (habitus, capital, and field) blend to establish executives’ regulatory practice.

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来源期刊

Accounting Forum BUSINESS, FINANCE-

CiteScore

5.20

自引率

6.50%

发文量

期刊介绍： Accounting Forum publishes authoritative yet accessible articles which advance our knowledge of theory and practice in all areas of accounting, business finance and related subjects. The journal both promotes greater understanding of the role of business in the global environment, and provides a forum for the intellectual exchange of academic research in business fields, particularly in the accounting profession. Covering a range of topical issues in accounting, business finance and related fields, Accounting Forum''s main areas of interest are: accounting theory; auditing; financial accounting; finance and accounting education; management accounting; small business; social and environmental accounting; and taxation. Of equal interest to practitioners, academics, and students, each issue of the journal includes peer-reviewed articles, notes and comments section.