Accounting and corporate governance in the banking industry

case study of a public sector bank in Sri Lanka

Athula Ekanayake, Sujatha Perera, Hector Perera

Research output: Chapter in Book/Report/Conference proceedingConference proceeding contribution

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 languageEnglish
Title of host publication2010 AFAANZ conference
Subtitle of host publicationpapers
Place of PublicationChristchurch, New Zealand
PublisherAccounting and Finance Association of Australia and New Zealand
Number of pages40
Publication statusPublished - 2010
Event2010 AFAANZ Conference - Christchurch, New Zealand
Duration: 4 Jul 20106 Jul 2010

Conference

Conference2010 AFAANZ Conference
CityChristchurch, New Zealand
Period4/07/106/07/10

Keywords

  • role of accounting
  • corporate governance
  • public sector banks
  • Sri Lanka

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  • Cite this

    Ekanayake, A., Perera, S., & Perera, H. (2010). Accounting and corporate governance in the banking industry: case study of a public sector bank in Sri Lanka. In 2010 AFAANZ conference: papers Christchurch, New Zealand: Accounting and Finance Association of Australia and New Zealand.