Universal Journal of Accounting and Finance Vol. 4(1), pp. 1 - 8
DOI: 10.13189/ujaf.2016.040101
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Governance and Reporting in a Complex Global Environment

Claire Richards ^1,*, Mary Ann Reynolds ², Jesse Dillard ^3
1 Faculty of College of Business Accounting, Zayed University, United Arab Emirates
² Faculty of College of Business Accounting, Sultan Qaboos University, Oman
³ Faculty of College of Business Accounting, Central Florida University, United States

ABSTRACT

The purpose of this paper is to explore whether there are extant mechanisms that are utilized to meet the challenges of diverse corporate governance needs in modern global society. We adopt the nonlinear lens utilized in complex adaptive systems. The examination is advanced using three examples drawn from published academic research. The three examples selected allow consideration of differing levels of analysis, regions and entity types. Levels of analysis include societal, institutional and firm. Regions include Asia Pacific, United States and international. The governance types are governmental, charitable and corporate. Distinct world views are represented by considering the holistic worldview of the indigenous Maori as well as an emerging CSR agenda for an international corporation. Diverse objectives are exemplified by the inclusion of required not-for-profit reporting.

KEYWORDS
Governance, Reporting, Corporate Social Responsibility

Cite This Paper in IEEE or APA Citation Styles
(a). IEEE Format:
[1] Claire Richards , Mary Ann Reynolds , Jesse Dillard , "Governance and Reporting in a Complex Global Environment," Universal Journal of Accounting and Finance, Vol. 4, No. 1, pp. 1 - 8, 2016. DOI: 10.13189/ujaf.2016.040101.

(b). APA Format:
Claire Richards , Mary Ann Reynolds , Jesse Dillard (2016). Governance and Reporting in a Complex Global Environment. Universal Journal of Accounting and Finance, 4(1), 1 - 8. DOI: 10.13189/ujaf.2016.040101.