Nakpodia, Franklin, Adegbite, Emmanuel, Olan, Femi, and Ashiru, Folajimi (2025) Emergent ethnicity logic and corporate governance in Nigerian boardrooms. Journal of Accounting and Public Policy, 54. 107380.

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Abstract

This study examines how ethnicity functions as an institutional logic shaping board-level corporate governance practices in Nigeria's multi-ethnic context. Drawing on institutional logics theory and adopting a qualitative interpretivist approach, we conducted 21 semi-structured interviews with corporate executives and regulatory stakeholders. Our findings reveal that board ethnicity logic is sustained by a combination of ethnocentric inclinations, government policies, colonial legacies, and the pervasive influence of informal institutional arrangements. This logic not only frames board appointments and decision-making but also constrains governance effectiveness by suppressing cognitive conflict and reinforcing group loyalty. Notably, we explore the contested role of whistleblowing within this institutional context, showing how its interpretation and deployment are influenced by ethnic affiliations and competing governance expectations. By conceptualizing ethnicity as a distinct and enduring logic, the study offers fresh theoretical insights into the micro-dynamics of governance in postcolonial settings and provides practical guidance for policymakers pursuing inclusive and effective corporate governance reforms.

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