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

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  • 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
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    Cited by:

    1. 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.
    2. 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.
    3. François Bousquet & Valérie Barbat, 2021. "Capital social collectif et rites de passage," Post-Print hal-03768511, HAL.
    4. François Bousquet & Valérie Barbat, 2021. "Capital social collectif et rites de passage," Post-Print hal-03277481, HAL.

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