ROLE OF ACCOUNTING THEORY ON THE EFFICIENCY OF CORPORATE GOVERNANCE. A THEORETICAL CONCEPTUALIZATION

Authors

  • Confidence Joel, IHENYEN PhD, Victoria Ajumoke, INAFA Department of Accounting, Faculty of Management Sciences, Niger Delta University, Wilberforce Island, Bayelsa State

Keywords:

Corporate governance, financial crises, accounting, theory and efficiency

Abstract

This study provided a theoretical conceptualization on the role of accounting theory in improving corporate governance efficiency. The impact of shareholders primacy on corporate survival is negative and has caused more corporate financial crisis in the economy. The study developed the concept of a holistic approach to the importance of stakeholders theory over the shareholders theory for avoid corporate financial distress in Nigeria.

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How to Cite

Confidence Joel, IHENYEN PhD, Victoria Ajumoke, INAFA. (2023). ROLE OF ACCOUNTING THEORY ON THE EFFICIENCY OF CORPORATE GOVERNANCE. A THEORETICAL CONCEPTUALIZATION. International Journal of Global Economic Light, 9(4), 1–7. Retrieved from https://eprajournals.net/index.php/JGEL/article/view/2156