%0 Journal Article
%T Board Diversity, the Logic of Difference & the Logic of Equivalence: A Critical Study of the Emergence of Corporate Democracy
%A Ken Mcphail
%J Revista de Contabilidad : Spanish Accounting Review
%D 2010
%I Elsevier
%X Within the corporate governance literature the notion of diversity has emerged as an important regulatory mechanism (See for example the Tyson Report 2003). This interest has emerged in part due to various national legislative reforms introducing mandatory quotas for female directors. As the debate surrounding these reforms emerges and begins to take form, it is important that the prevailing paradigm of democracy is not taken for granted but is subject to critical scrutiny. Drawing on Ernesto Laclau＊s On Populist Reason in particular, the paper attempts to problematize notions of difference and representational democracy that lie at the heart of the reforms. The aim of the paper is to stimulate further debate on the democratizing potential of the recent political interventions in the composition of the boards of directors. Dentro de la literatura de gobierno corporativo la noci車n de diversidad ha surgido como un mecanismo de regulaci車n importante (Ver por ejemplo el Informe Tyson 2003). Este inter谷s ha surgido en parte debido a varias reformas legislativas que han introducido cuotas femeninas obligatorias en la direcci車n. Ya que el debate sobre estas reformas empieza a tomar forma, es importante que el paradigma de democracia prevaleciente no se tome por sentado sino que sea un tema de an芍lisis cr赤tico. Bas芍ndonos en el trabajo de Ernesto Laclaus On Populist Reason, este art赤culo intenta examinar las nociones de diferencia y democracia en la representaci車n que subyacen en el centro de las reformas. El 迆ltimo objetivo de este art赤culo es estimular el debate sobre el potencial de democratizaci車n de las recientes regulaciones pol赤ticas sobre la composici車n de la direcci車n de los consejos.
%K Board Diversity
%K Logic of Difference
%K Logic of Equivalence
%K Corporate Democracy.
%U http://www.rc-sar.es/verPdf.php?articleId=201