Beyond Conventional Boundaries: Corporate Governance as Inspiration for Critical Accounting Research

20 Pages Posted: 6 Sep 2018

Date Written: August 26, 2018


Drawing on my research (with colleagues) in the corporate governance area, I reflect on the development of intellectual trajectories within the critical accounting research project. Recognizing that the boundaries surrounding critical research are quite hazy and fluctuating, the role of epistemological guidance, methodological flexibility, chance encounters and theoretical bricolage in the production of critical accounting inquiries is underlined. Importantly, the studies that I review demonstrate that corporate governance settings constitute privileged sites to investigate power and marginalization processes. Focused on the backstage of corporate governance, these studies bring to the fore two key processes through which power and marginalization operate at the board level. The first relates to the constitution and propagation of myths. The second consists of board members whose reflective skills are kept underdeveloped. From a forward looking perspective, I especially seek to encourage the future development of critical research on corporate governance in ways that break the mold of gap-spotting research. In particular, I maintain that critical academics may benefit significantly, when elaborating their research endeavors, from considering further two central questions: corporate governance for whom; and corporate governance for what?

Keywords: audit committees and compensation committees, board of directors, box-breaking research, corporate governance, critical accounting research, marginalization

JEL Classification: G34, M14, M40, B5

Suggested Citation

Gendron, Yves, Beyond Conventional Boundaries: Corporate Governance as Inspiration for Critical Accounting Research (August 26, 2018). Critical Perspectives on Accouting, Vol. 55, 2018, Available at SSRN:

Yves Gendron (Contact Author)

Université Laval ( email )

Faculte des sciences de l'administration
2325 rue de la Terrasse, Local 2636
Quebec City, Quebec G1V 0A6
418-656-2131 ext. 2431 (Phone)
418-656-7746 (Fax)

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