Skip to main content

Research Repository

Advanced Search

Corporate governance regulation: a practice theory perspective

Nakpodia, F.; Adegbite, E; Ashiru, F.

Corporate governance regulation: a practice theory perspective Thumbnail


Authors

E Adegbite

F. Ashiru



Abstract

Employing Bourdieu’s practice theory, this paper explores factors that influence corporate executives’ behaviour towards corporate governance regulation. Drawing insights from a weak institutional environment (Nigeria) and relying on a qualitative research methodology (semi-structured interviews with 31 executives), this research uncovers how nine nuanced situational and cultural field factors determine executives’ regulatory response to the severity of punishment, the certainty of penalties, and the cost-benefit compliance considerations. The study further explains how sequential rationalisation between the severity and certainty of punishment contributes to the regulatory apathy that executives exhibit. Theoretically, this study demonstrates how practice theory components (habitus, capital, and field) blend to establish executives’ regulatory practice.

Citation

Nakpodia, F., Adegbite, E., & Ashiru, F. (2023). Corporate governance regulation: a practice theory perspective. Accounting Forum, 47(1), 73-98. https://doi.org/10.1080/01559982.2021.1995934

Journal Article Type Article
Acceptance Date Oct 17, 2021
Online Publication Date Dec 5, 2021
Publication Date 2023
Deposit Date Oct 21, 2021
Publicly Available Date May 17, 2023
Journal Accounting Forum
Print ISSN 0155-9982
Electronic ISSN 1467-6303
Publisher Taylor and Francis Group
Peer Reviewed Peer Reviewed
Volume 47
Issue 1
Pages 73-98
DOI https://doi.org/10.1080/01559982.2021.1995934
Public URL https://durham-repository.worktribe.com/output/1225852

Files

Published Journal Article (3.1 Mb)
PDF

Publisher Licence URL
http://creativecommons.org/licenses/by-nc-nd/4.0/

Copyright Statement
This is an Open Access article distributed under the terms of the Creative Commons Attribution-NonCommercial-NoDerivatives License (http://creativecommons.org/licenses/by-nc-nd/4.0/), which permits non-commercial re-use, distribution, and reproduction in any medium, provided the original work is properly cited, and is not altered, transformed, or built upon in any way.




You might also like



Downloadable Citations