Unpacking director financial literacy
Bettington, Jacqueline J. (2015) Unpacking director financial literacy. Masters by Research thesis, Queensland University of Technology.
The social and economic effects of high profile governance scandals such as the National Safety Council, HIH and Centro have triggered much debate, reform and research into predicting and preventing future failures. While this has meant director financial literacy is now recognised as a core capability required of each individual director, there has been little guidance on what this capability involves other than the very general statement of being able to 'read and understand financial statements'. This thesis presents the results of a Delphi study aimed at identifying the core concepts a director needs to master to be financially literate. Thirty-five experts drawn from accounting, education and practice agreed that to be financially literate a director must have a conceptual understanding of 24 basic accounting concepts and be able to independently apply this understanding to a strategic evaluation of the finances of the organisation they serve.
Impact and interest:
Citation counts are sourced monthly from and citation databases.
These databases contain citations from different subsets of available publications and different time periods and thus the citation count from each is usually different. Some works are not in either database and no count is displayed. Scopus includes citations from articles published in 1996 onwards, and Web of Science® generally from 1980 onwards.
Citations counts from theindexing service can be viewed at the linked Google Scholar™ search.
Full-text downloads displays the total number of times this work’s files (e.g., a PDF) have been downloaded from QUT ePrints as well as the number of downloads in the previous 365 days. The count includes downloads for all files if a work has more than one.
|Item Type:||QUT Thesis (Masters by Research)|
|Supervisor:||Nicholson, Gavin & Bezemer, Pieter-Jan|
|Keywords:||Director Financial Literacy, Board of directors, Board composition, Board roles, Directors duties, Board effectiveness, Conceptual framework, Corporate governance, Accounting|
|Divisions:||Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
|Institution:||Queensland University of Technology|
|Deposited On:||21 Sep 2015 23:09|
|Last Modified:||23 Sep 2015 02:54|
Repository Staff Only: item control page