Recently in this Journal, Cutting and Kouzmin postulated a three‐phase group decision‐making process. This paper demarcates, within that framework, a set of contending corporate board decision‐making perceptions. It’s premise is that how directors determine how investigations should be...

Purpose – The purpose of this paper is to describe and analyze the accounting standards reforms that have moved the accounting profession away from rules‐based towards principles‐based accounting practice and financial reporting, and to explore the implications for boards of directors of...

Although neo‐classical economics has undoubtedly driven the global pension privatization reform agenda, it does not provide an adequate framework for the reform of retirement income protection. Indeed, it poses salient decision risks for policy‐makers because of its naturalist epistemology...

Purpose – According to one influential set of arguments, the privatization of public pensions has been informed by neoliberalism, and has thus been an integral element of a broader program of welfare retrenchment, which is inconsistent with social cohesion. The paper aims to take issue with...

Purpose – For much of the scholarly literature regarding retirement, private pensions are incapable of engaging the trust of those who depend on them. However, this appraisal is flawed by its one‐dimensional emphasis on the importance of social solidarity to trust. The purpose of this paper...