Accounting for rituals and ritualization: The case of shareholders' associations

Uche, Chinyere O. and Atkins, Jill ORCID: https://orcid.org/0000-0001-8727-0019 2019. Accounting for rituals and ritualization: The case of shareholders' associations. Accounting Forum 39 (1) , pp. 34-50. 10.1016/j.accfor.2014.10.006

Full text not available from this repository.

Abstract

This paper uses ritual theory to examine the participation of shareholders’ associations in rituals and ritualization within social spaces. We focus on how the interconnectedness between private rituals (private investor meetings) and public rituals (AGMs and courts) produce psychological and functional benefits for shareholders’ associations. We explore the strategic acts used by shareholders’ associations in ritualization. Our study reveals that the participation of shareholders’ associations in each ritual plays a significant role in reducing conflict and maintaining harmony. Regarding ritualization, our study shows that some shareholders’ associations use a form of gamesmanship to gain strategic advantage in audit committee nominations at AGMs.

Item Type:	Article
Date Type:	Published Online
Status:	Published
Schools:	Business (Including Economics)
Publisher:	Taylor and Francis Group
ISSN:	0155-9982
Date of Acceptance:	26 July 2014
Last Modified:	18 Apr 2023 08:30
URI:	https://orca.cardiff.ac.uk/id/eprint/158657

Citation Data

Cited 9 times in Scopus. View in Scopus. Powered By Scopus® Data

Actions (repository staff only)

Edit Item