IDEAS home Printed from https://ideas.repec.org/a/taf/accfor/v39y2015i1p34-50.html
   My bibliography  Save this article

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

Author

Listed:
  • Chinyere O. Uche
  • Jill F. Atkins

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.

Suggested Citation

  • Chinyere O. Uche & Jill F. Atkins, 2015. "Accounting for rituals and ritualization: The case of shareholders’ associations," Accounting Forum, Taylor & Francis Journals, vol. 39(1), pages 34-50, March.
    • Handle: RePEc:taf:accfor:v:39:y:2015:i:1:p:34-50
    DOI: 10.1016/j.accfor.2014.10.006
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1016/j.accfor.2014.10.006
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1016/j.accfor.2014.10.006?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. François Bousquet & Valérie Barbat, 2021. "Capital social collectif et rites de passage," Post-Print hal-03768511, HAL.
    2. Matthew Bamber & Santhosh Abraham, 2020. "On the “Realities” of Investor‐Manager Interactivity: Baudrillard, Hyperreality, and Management Q&A Sessions†," Contemporary Accounting Research, John Wiley & Sons, vol. 37(2), pages 1290-1325, June.
    3. François Bousquet & Valérie Barbat, 2021. "Capital social collectif et rites de passage," Post-Print hal-03277481, HAL.
    4. José-Miguel Lana-Berasain, 2017. "Accounting for the commons: bookkeeping and the stewardship of natural resources in northern Spain (sixteenth to twentieth centuries)," Accounting History Review, Taylor & Francis Journals, vol. 27(3), pages 223-248, September.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:accfor:v:39:y:2015:i:1:p:34-50. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/racc .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.