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Fair SharesThe Future of Shareholder Power and Responsibility$
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Jonathan Charkham and Anne Simpson

Print publication date: 1999

Print ISBN-13: 9780198292142

Published to Oxford Scholarship Online: October 2011

DOI: 10.1093/acprof:oso/9780198292142.001.0001

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The AGM

The AGM

Chapter:
(p.205) Chapter 20 The AGM
Source:
Fair Shares
Author(s):

Jonathan Charkham

Anne Simpson

Publisher:
Oxford University Press
DOI:10.1093/acprof:oso/9780198292142.003.0021

This chapter discusses the annual general meeting (AGM). The choice of a year as the period between company meetings is a reflection of the ways of nature and the tyranny of the seasons, rather than any particular logic dictated by the needs of any organization. An organization needs to review its aims and objectives from time to time — the apotheosis of introspection. The management review process and decision-taking are both short and long term depending on the issues in hand. This leads to two conclusions: the periodic general meetings are and always have been about stewardship — in any kind of organization. In those with an economic purpose like a company, accounts are an indispensable way of quantifying the competence of the stewardship, though they are not its only measure; the cycle of business operations, which by no means fits into regular cycles of precisely one year is made to adapt to it by accounting alchemy — accruals and deferrals, and depreciation.

Keywords:   annual general meeting, AGM, meeting, management review, stewardship

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