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Corporate governance and postcolonialism: the experience of Sri Lanka

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  • Athula Manawaduge
  • Anura De Zoysa
  • Kathy Rudkin

Abstract

This paper explores the perceived adequacy of Anglo-American corporate governance reforms in an emerging market. Using a perception survey of Sri Lanka's corporate governance stakeholders, 277 questionnaire survey responses from five stakeholder groups in Sri Lanka are used in factor and regression analyses. This empirical study finds that adoption of best practice Anglo-American policies and regulations do not result in the perception of good corporate governance by stakeholders. The application of postcolonial theory offers an insight into this discrepancy. Current technical modes of investigation only replicate the modernity narrative. Policy setters and regulators should consider corporate governance as a cultural practice as well as a technical practice, to better serve stakeholder perceptions. This study introduces postcolonial theory as a means of cultural evaluation of corporate governance practices.

Suggested Citation

  • Athula Manawaduge & Anura De Zoysa & Kathy Rudkin, 2018. "Corporate governance and postcolonialism: the experience of Sri Lanka," International Journal of Corporate Governance, Inderscience Enterprises Ltd, vol. 9(2), pages 127-148.
    • Handle: RePEc:ids:ijcgov:v:9:y:2018:i:2:p:127-148
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