Latest effort at transparency just muddies water by Carolyn Pugsley and Alexandra Module - Research Paper Example

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Latest effort at transparency just muddies water by Carolyn Pugsley and Alexandra Module

The article is written by Carolyn Pugsley and Alexandra Module. The main objective of the article is to state the reforms which are adopted by the federal government of Australia in order to disclose the remunerations of seniors executives of companies. This reform has been adopted by the Australian government with the intention of facilitating better transparency for shareholders with respect to the remuneration structures of senior executives. Moreover, this reform will facilitate management of companies with minimum regulatory pressure (Pugsley & Module, 2012). Accounting Theory (Part B) The appropriate theory for this article will be ‘Legitimacy Theory’. This theory states that the remuneration policy of an organisation is conducted in a legitimated manner in accordance with it the board of directors (BOD) of the organisation is required to justify that the remuneration policy adopted by them are according to the company law and Accounting Standards of Australia. Moreover, the remuneration of BOD of organisations should be justified to the shareholders as well as society. ...
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The name of the article is ‘Latest effort at transparency just muddies water’ which was published in the year 2012 in The Australian. The article is written by Carolyn Pugsley and Alexandra Module. …
Author : nestor46

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