Board diversity in Mauritius: a practice theory perspective

IF 3.2 Q1 BUSINESS, FINANCE Journal of Accounting in Emerging Economies Pub Date : 2023-04-13 DOI:10.1108/jaee-08-2020-0204
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引用次数: 0

Abstract

PurposeThe aim of this study is to explore how a practice approach can provide an understanding of board diversity practices. Drawing from Schatzki's practice theory, this study considered how board diversity is practiced from the doings and sayings of directors in Mauritius.Design/methodology/approachIn this study, in-depth interviews with directors in listed companies from different industrial sectors were used to collect data.FindingsThe authors' findings indicate that a country's board diversity practices are influenced by the country's unique social, economic and cultural environment. Whilst board diversity practices may appear as the practices that are motivated by compliance, a deeper look at the results reveals that the laws governing board diversity are interpreted very subtly in a way that benefits shareholders' self-interest. A low percentage of female directors on boards and some indications of shareholder-driven practices are also found. Whilst the corporate sector acknowledges the advantages of diversity, there are some practices that they are unwilling to abandon, demonstrating the importance of the teleoaffective structures and normativity in determining what really occurs. Members of boards resolving disagreement further demonstrates the teleoaffective structure.Research limitations/implicationsThis research would be of interest to researchers because of the research's novel approach in studying board diversity which could be used by other researchers to experiment with a practice approach in exploring corporate governance phenomena in unique settings.Practical implicationsThe findings are of relevance to policymakers and regulators who seek to strengthen corporate governance practices in similar settings.Originality/valueThis research contributes to the literature on board diversity by showing that analysing board diversity through a practice approach enables a more comprehensive understanding of practices. The authors' study confirms that practice theory has the potential to re-orient the way board diversity studies are undertaken.
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毛里求斯董事会多元化:一个实践理论视角
目的本研究的目的是探索实践方法如何提供对董事会多样性实践的理解。本研究借鉴Schatzki的实践理论,从Mauritius董事的言行出发,思考董事会多元化是如何实践的。设计/方法/方法本研究采用对不同行业上市公司董事的深入访谈来收集数据。研究结果作者的研究结果表明,一个国家的董事会多样性做法受到该国独特的社会、经济和文化环境的影响。虽然董事会多元化实践可能是出于合规动机的实践,但深入研究结果表明,管理董事会多元化的法律被非常微妙地解释为有利于股东自身利益。董事会中女性董事的比例也很低,一些迹象表明股东驱动的做法。虽然企业部门承认多样性的优势,但也有一些做法他们不愿意放弃,这表明了目的情感结构和规范性在决定真正发生的事情方面的重要性。董事会成员解决分歧进一步证明了目的情感结构。研究局限性/含义这项研究将引起研究人员的兴趣,因为该研究在研究董事会多样性方面采用了新颖的方法,其他研究人员可以使用这种方法来尝试在独特环境中探索公司治理现象的实践方法。实际含义这些发现与寻求在类似环境中加强公司治理实践的政策制定者和监管机构有关。独创性/价值这项研究表明,通过实践方法分析董事会的多样性,可以更全面地理解实践,从而为董事会多样性文献做出贡献。作者的研究证实,实践理论有可能重新定位董事会多样性研究的方式。
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来源期刊
CiteScore
5.80
自引率
13.00%
发文量
38
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