The article “Examining Corporate Governance Policies,” by Bitner and Dasher (2007) is a magazine article of a reputable magazine called “Commercial Lending Review. ” The purpose of article is to explain the business relations of earning management to the corporate governance and the necessity of corporate governance in order to maintain business’s relationship with the management and the public. This article is very useful source for the report because it explains what the corporate governance is and relates it back to the report questions “relations with business ethics.
” The article is related to the assessment task on corporate governance and its effects to business ethics. Bitner and Dasher (2007, pp 4-5) explains about general understandings of what a “Corporate Governance” is and emphasizes on the importance of corporate governance through explaining the four key steps for a business to conduct good corporate governance practices; organization and operations, financial reporting and risk assessments, internal control and oversight authority.
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This information provided by Bitner and Dasher (2007) is very useful whilst writing report because it explains how to overcome corporate failures by providing information to perform “good corporate governance practices” which relates back to our assessment questions “corporate governance and its relations to ethics” The authors of this article “Bitner and Dasher” are both professors of a university and an accountant of a real-estate business.
Not only this source is backed up by references from different texts, it is coming from a professor who mastered in accountings which makes the source reliable. Throughout the article, Bitner and Dasher use references from another source to backup their ideas, for example “according to Anthony M. Santomero, president of the Federal Reserve Bank of Philadelphia. ” These references add to accuracy of this article making it objective to the readers.
Also the source was published on 2007 which is 5-6 years old so the ideas are still relevant to our present understanding. Because of these reliabilities and validities, I do find this article very helpful in assisting in our assessment task. Nevertheless, the article only talks about the Corporate Governance through usage of examples of corporate failures; it does not cover everything on our assessment task question because the question states usage of “focused principles in the ASX corporate Governance Council’s Corporate Governance Principles and Recommendations.
” To answer the assessment questions, we do require several other sources to get understandings of ASX corporate governance principles and recommendations. Overall, because this article touches deeply on our topic of assessment task “Corporate Governance,” I find the source to be appropriate for use in an academic business context and hence be helpful in our assessment tasks based on Corporate Governance. Bitner and Dasher 2007, “Examining Corporate Governance Policies,” Commercial Lending Review, May-June pp. 3-9.
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