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

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Accounting for rituals and ritualization : The case of shareholders’ associations. / Uche, Chinyere; Atkins, Jill.

In: Accounting Forum, Vol. 39, No. 1, 31.03.2015, p. 34-50.

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Uche, Chinyere ; Atkins, Jill. / Accounting for rituals and ritualization : The case of shareholders’ associations. In: Accounting Forum. 2015 ; Vol. 39, No. 1. pp. 34-50.

Bibtex

@article{5853f37c0042495aa9ce5b539393935c,
title = "Accounting for rituals and ritualization: The case of shareholders’ associations",
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.",
author = "Chinyere Uche and Jill Atkins",
year = "2015",
month = "3",
day = "31",
doi = "10.1016/j.accfor.2014.10.006",
language = "English",
volume = "39",
pages = "34--50",
journal = "Accounting Forum",
issn = "0155-9982",
publisher = "Elsevier",
number = "1",

}

RIS - suitable for import to EndNote

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T1 - Accounting for rituals and ritualization

T2 - The case of shareholders’ associations

AU - Uche, Chinyere

AU - Atkins, Jill

PY - 2015/3/31

Y1 - 2015/3/31

N2 - 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.

AB - 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.

U2 - 10.1016/j.accfor.2014.10.006

DO - 10.1016/j.accfor.2014.10.006

M3 - Article

VL - 39

SP - 34

EP - 50

JO - Accounting Forum

JF - Accounting Forum

SN - 0155-9982

IS - 1

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