Accountability of Corporate Boards in Finland
Virtanen, A., & Takala, T. (2016). Accountability of Corporate Boards in Finland. Management Research and Practice, 8(1), 5-24. http://mrp.ase.ro/no81/f1.pdf
Julkaistu sarjassa
Management Research and PracticePäivämäärä
2016Oppiaine
Basic or discovery scholarshipJohtaminenLaskentatoimiBasic or discovery scholarshipManagement and LeadershipAccountingTekijänoikeudet
© Management Research and Practice, 2016. This is an open access article published by Academia de Studii Economice din Bucuresti.
This paper focuses on accountability and reporting from a corporate governance (CG) perspective. Drawing on a
theoretical framework, empirical analysis was conducted on a dataset collected using a questionnaire
implemented with a sample of board members of Finnish listed companies. We had two study questions. 1) To
whom are the board members accountable? and
2) What information is required to deliver adequate reporting to meet accountability requirements? The findings
show that board members are accountable to shareholders and stakeholders, and their accountability
encompasses responsibilities to society and the environment. They see that current financial reporting does not
provide sufficient information on ethical, environmental and societal issues. Focusing on board accountability, the
study provides empirical evidence to support the concept of accountability and explains the relationship between
accountability and reporting in the Finnish context.
Julkaisija
Academia de Studii Economice din BucurestiISSN Hae Julkaisufoorumista
2067-2462
Alkuperäislähde
http://mrp.ase.ro/no81/f1.pdfJulkaisu tutkimustietojärjestelmässä
https://converis.jyu.fi/converis/portal/detail/Publication/25577632
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