A Relational Theory of Fiduciary Accountability

(2021) 27 Trusts & Trustees 646

Posted: 18 Nov 2021

Date Written: November 11, 2021


Believing that the law of fiduciary accountability lacks coherent definition, various active writers have sought to provide that definition. Their analyses, however, are misinformed or misconceived. The consequence is that the fiduciary literature continues to be a source of obfuscation, rather than illumination. Here I examine the attempt of one writer to frame the law in what he describes as a ‘relational’ theory. I discuss the diverse misconceptions that impair his work.

Keywords: fiduciary theory, fiduciary, duty of loyalty, opportunism risk

Suggested Citation

Flannigan, Robert, A Relational Theory of Fiduciary Accountability (November 11, 2021). (2021) 27 Trusts & Trustees 646, Available at SSRN: https://ssrn.com/abstract=3966000

Robert Flannigan (Contact Author)

University of Saskatchewan ( email )

15 Campus Drive
Saskatoon, Saskatchewan S7N 5A6
306-966-5876 (Phone)
306-966-5900 (Fax)

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