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

Chinyere O. Uche and Jill F. Atkins

Accounting Forum, 2015, vol. 39, issue 1, 34-50

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.

Date: 2015
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Citations: View citations in EconPapers (6)

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Persistent link: https://EconPapers.repec.org/RePEc:taf:accfor:v:39:y:2015:i:1:p:34-50

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DOI: 10.1016/j.accfor.2014.10.006

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