Legal Models of Management Structure in the Modern Corporation: Officers, Directors, and Accountantst

Melvin Aron Eisenberg

Corporate Governance2026https://doi.org/10.4324/9781003764250-7book-chapter
AJG 2ABDC B
Weight
0.50

Abstract

Contrary to the legal norm, the functions of managing the business of a corporation and making business policy generally vest in the executives rather than the board. After examining the reasons why this condition prevails, Professor Eisenberg analyzes past proposals for reform, which typically have sought ways to reinvest these functions in the directors. Finding fault with the premise of these proposed reforms—that directors can successfully either manage or make business policy in modern, complex corporations—he then assesses the remaining functions of the board. His conclusion is that one such function, monitoring the performance of the chief executive’s office, is both critical to the corporation and uniquely suited to the board. He therefore proposes changes in the law of corporations and corporate accounting to ensure that the board will have adequate independence and sufficient data to perform this monitoring function effectively.

Open via your library →

Cite this paper

https://doi.org/https://doi.org/10.4324/9781003764250-7

Or copy a formatted citation

@article{melvin2026,
  title        = {{Legal Models of Management Structure in the Modern Corporation: Officers, Directors, and Accountantst}},
  author       = {Melvin Aron Eisenberg},
  journal      = {Corporate Governance},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.4324/9781003764250-7},
}

Paste directly into BibTeX, Zotero, or your reference manager.

Flag this paper

Legal Models of Management Structure in the Modern Corporation: Officers, Directors, and Accountantst

Flags are reviewed by the Arbiter methodology team within 5 business days.


Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.