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Accounting and corporate governance in the banking industry : case study of a public sector bank in Sri Lanka

Please use this identifier to cite or link to this item: http://hdl.handle.net/1959.14/149785

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Title: Accounting and corporate governance in the banking industry : case study of a public sector bank in Sri Lanka
Related: 2010 AFAANZ Conference (4 - 6 July 2010 : Christchurch, New Zealand)
Related: 2010 AFAANZ conference : papers
Related: http://www.afaanz.org/openconf/2010/openconf.php
Publisher: Christchurch, New Zealand : AFAANZ
Date: 2010
FoR/RFCD Code(s): 150100 Accounting, Auditing and Accountability
Author/Creator: Ekanayake, Athula
Author/Creator: Perera, Sujatha
Author/Creator: Perera, Hector
Description: This study critically examines the role of accounting in corporate governance in a public sector bank in a developing country. Based on a case study, the paper reveals that the actual role of accounting in corporate governance could differ from its potential role depending on the context within which accounting operates. The findings of this study are consistent with the contingency view of the effectiveness of accounting in organizations. The study also has both theoretical and practical implications, and will contribute to enhancing accounting’s role in corporate governance practices in banks in a developing country.
Description: 40 page(s)
Subject Keyword: 150100 Accounting, Auditing and Accountability
Subject Keyword: role of accounting
Subject Keyword: corporate governance
Subject Keyword: public sector banks
Subject Keyword: Sri Lanka
Resource Type: conference paper
Organisation: Macquarie University. Dept. of Accounting and Finance

Identifier: http://hdl.handle.net/1959.14/149785
Identifier: mq-rm-2010001386
Language: eng
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