Financial Competence on the Board Case

Peter Leibfried ()
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Peter Leibfried: University of St. Gallen

A chapter in New Living Cases on Corporate Governance, 2021, pp 83-85 from Springer

Abstract: Abstract While accounting at first sight always seems to be about numbers only, in reality, it does heavily involve people and culture. Thus, also general management should be open to the respective issues, and not push it into a technical, sometimes even “nerdy” corner. Very often, discussions about numbers are in reality discussions about underlying business or cultural issues. In order to bring them up, the board needs at least one member (financial expert) who is on a level playing field with the CFO and the auditor and will not be distracted by (presumably) complicated technical questions.

Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:spr:mgmchp:978-3-030-48606-8_16

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DOI: 10.1007/978-3-030-48606-8_16

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