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

Athula Ekanayake; Sujatha Perera; Hector Perera

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

Athula Ekanayake, Sujatha Perera, Hector Perera

Department of Accounting and Corporate Governance

Research output: Chapter in Book/Report/Conference proceeding › Conference proceeding contribution › peer-review

Abstract

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.

Original language	English
Title of host publication	2010 AFAANZ conference
Subtitle of host publication	papers
Place of Publication	Christchurch, New Zealand
Publisher	Accounting and Finance Association of Australia and New Zealand
Number of pages	40
Publication status	Published - 2010
Event	2010 AFAANZ Conference - Christchurch, New Zealand Duration: 4 Jul 2010 → 6 Jul 2010

Conference

Conference	2010 AFAANZ Conference
City	Christchurch, New Zealand
Period	4/07/10 → 6/07/10

Keywords

role of accounting
corporate governance
public sector banks
Sri Lanka

Cite this

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abstract = "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{\textquoteright}s role in corporate governance practices in banks in a developing country.",

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Accounting and corporate governance in the banking industry: case study of a public sector bank in Sri Lanka. / Ekanayake, Athula; Perera, Sujatha; Perera, Hector.
2010 AFAANZ conference: papers. Christchurch, New Zealand: Accounting and Finance Association of Australia and New Zealand, 2010.

Research output: Chapter in Book/Report/Conference proceeding › Conference proceeding contribution › peer-review

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T1 - Accounting and corporate governance in the banking industry

T2 - 2010 AFAANZ Conference

AU - Ekanayake, Athula

AU - Perera, Sujatha

AU - Perera, Hector

PY - 2010

Y1 - 2010

N2 - 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.

AB - 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.

KW - role of accounting

KW - corporate governance

KW - public sector banks

KW - Sri Lanka

M3 - Conference proceeding contribution

BT - 2010 AFAANZ conference

PB - Accounting and Finance Association of Australia and New Zealand

CY - Christchurch, New Zealand

Y2 - 4 July 2010 through 6 July 2010

ER -

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

Abstract

Conference

Keywords

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Cite this