 Corporate governance: from accountability to enterpriseHelen Short, Kevin Keasey, Mike Wright and Alison Hull Accounting and Business Research, 1999, vol. 29, issue 4, 337-352 Abstract: This paper discusses the development of the corporate governance debate in the UK since the formation of the Cadbury Committee to the recent reports of the Hampel Committee within the context of a general corporate governance framework. It identifies the changing emphasis in this period between accountability and enterprise aspects of governance. The literature relating to accountability and enterprise is reviewed in terms of the key areas of governance (board structure, directors' remuneration, directors' ownership, institutional shareholders; auditors, auditing and accounting information; and the market for corporate control). Issues of substitutability and complementarity of governance mechanisms are also examined. The paper argues that although there has been a shift in emphasis towards enterprise, there is a need for further rigorous UK-based research to underpin this development. Areas for future research are identified. Date: 1999 Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:taf:acctbr:v:29:y:1999:i:4:p:337-352 Ordering information: This journal article can be ordered from DOI: 10.1080/00014788.1999.9729592 Access Statistics for this article Accounting and Business Research is currently edited by Vivien Beattie More articles in Accounting and Business Research from Taylor & Francis Journals |
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