Anglo-Saxon governance: Similarities, difference and outcomes in a financialised world

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• 作者：Josh Siepel ; Paul Nightingale
• 关键词：Critique ; Contrô ; le de gestion
• 刊名：Critical Perspectives on Accounting
• 出版年：February, 2014
• 年：2014
• 卷：25
• 期：1
• 页码：27-35
• 全文大小：280 K

文摘

The increasing pervasiveness of financial markets across the global economy has been identified in the literature with the spread of 鈥楢nglo-Saxon capitalism鈥? reflecting the notion that a common US-UK model of governance and managerial attitudes is becoming increasingly common worldwide. This paper questions the existence of a common US-UK model by exploring how the concept of 鈥楢nglo-Saxon capitalism鈥?emerged and by highlighting the institutional differences in governance and managerial routines between the two countries. As the collapses of Lehman Brothers and Royal Bank of Scotland show, common outcomes, driven by international, financialised markets and actors, may mask important differences in managerial routines and attitudes towards risk.