Purpose – The paper aims to use a neoliberal ideology to frame an analysis of how the power of ideas can be used to maintain a failed corporate governance model based on stockholder primacy. Design/methodology/approach – The paper employs the concept of corporate hegemony to provide an...

Knowledge workers are an important resource for the typical modern business firm, yet financial reporting ignores such resources. Some researchers contend that the accounting profession has stressed reliability in order to make the accounting appear objective. Others concur, noting that...