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

Research output: Contribution to journalArticle

Original languageEnglish
Pages (from-to)34-50
Number of pages7
JournalAccounting Forum
Volume39
Issue number1
DOIs
DateAccepted/In press - 26 Oct 2014
DatePublished (current) - 31 Mar 2015

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.

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