Department of Management Studies
Research Abstracts


Title: Accountants’ Perceptions of Corporate Governance in Public Limited Liability Companies in an Emerging Economy: Evidence from Barbados
Subject Area: Accounting, Investment and Financial Management
Author(s): Diana A. Weekes-Marshall, Philmore Alleyne, Tracey Broome
Citation: Alleyne, P., Weekes-Marshall, D., & Broome, T. (2014). Accountants’ perceptions of corporate governance in public limited liability companies in an emerging economy: Evidence from Barbados. Meditari Accountancy Research,22(2), 186-210.
Abstract: This paper aims to examine the perceptions of accountants on corporate governance (CG) practices in public limited liability companies in Barbados, and the perceived effectiveness of these mechanisms. Design/methodology/approach – A three-stage approach was utilized. First, an Internet-based questionnaire was sent to members of the Institute of Chartered Accountants of Barbados to gain accounting perspectives on CG practices by listed Barbadian companies. Second, feedback on the survey results was obtained from the attendees of a panel session at a regional accounting conference. Third, interviews were conducted with five qualified accountants to further explore issues that emerged from the previous stages.....
Document Type: Paper
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