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| Author: | Catasus, B. Johed, G. |
| Title: | Annual general meetingsĀrituals of closure or ideal speech situations? A dual analysis |
| Journal: | Scandinavian Journal of Management
2007 : JUN, VOL. 23:2, p. 168-190 |
| Index terms: | accounting accountability corporate governance theories literature |
| Language: | eng |
| Abstract: | This paper discusses one of the cornerstones of corporate governance, namely the annual general meeting (AGM). It builds on field material (here as: f-m.) from participating in 36 AGMs during 2004 and on literature on corporate governance, as well. The research question is rather straightforward, formulated as: 'What goes on at an AGM?' The f-m. analysis builds on 2 separate theoretical frameworks: 1. seeing the AGM as a ritual and 2. an ideal speech situation. It is noted that AGMs show several traces of an ideal speech situation but that they are also repetitive acts with the actors aiming jointly to support the accounting year's closing. |
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