Year: 2008
Type: article
Abstract: Scholarly investigations on the board of directors, although intense from the mid-1990s onward, did not lead to entirely convincing results. This study proposes discussion on building a multidisciplinary and integrated theoretical framework able to capture the complexity and distinctive dimensions of the board as a group decision-making process. This is achieved through an essay developed from analytical and descriptive review of the literature. A synthesis on board research is presented, aiming to understand theoretical models lenses used to study corporate governance issues. The strengths and weaknesses of these models are pointed out, and their influence on board investigation is observed. This essay concludes by proposing a research agenda that considers the addition of psychological and sociological approaches to economic models of the analysis of group decision-making.
DOI: 10.22495/cbv4i1art4
Authors: Sandra Guerra, Adalberto Fischmann, Cláudio Antonio Pinheiro Machado Filho
Institution: Universidade de São Paulo
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W2184593372