Skip to main content
Article
Governance and Reporting in a Complex Global Environment
Universal Journal of Accounting and Finance
  • Claire Richards
  • Mary Ann Reynolds
  • Jesse Dillard
Document Type
Article
Publication Date
1-1-2016
Abstract

The purpose of this paper is to explore whether there are extant mechanisms that are utilized to meet the challenges of diverse corporate governance needs in modern global society. We adopt the nonlinear lens utilized in complex adaptive systems. The examination is advanced using three examples drawn from published academic research. The three examples selected allow consideration of differing levels of analysis, regions and entity types. Levels of analysis include societal, institutional and firm. Regions include Asia Pacific, United States and international. The governance types are governmental, charitable and corporate. Distinct world views are represented by considering the holistic worldview of the indigenous Maori as well as an emerging CSR agenda for an international corporation. Diverse objectives are exemplified by the inclusion of required not-for-profit reporting.

Publisher
Horizon Research Publishing Co., Ltd.
Creative Commons License
Creative Commons Attribution 4.0 International
Indexed in Scopus
No
Open Access
Yes
Open Access Type
Gold: This publication is openly available in an open access journal/series
Citation Information
Claire Richards, Mary Ann Reynolds and Jesse Dillard. "Governance and Reporting in a Complex Global Environment" Universal Journal of Accounting and Finance Vol. 4 (2016) - 8 ISSN: <a href="https://v2.sherpa.ac.uk/id/publication/issn/2331-9720" target="_blank">2331-9720</a>
Available at: http://works.bepress.com/claire-richards/2/