According to Dumay et al. (2018), proper stewardship of a companys resources is a key necessity for increasing . A new concept of stewardship theory is required that serves as an overarching guide to inform . Emanating from this new model is a realization that we must abandon , and specifically the bonus contract because dishonest and profit-seeking behavior by managers and shareholders has had unanticipated consequences.

confidence, managerial discretions, legitimacy theory practice

confidence, managerial decisions, institutional theory practice

trust, managerial behavior and disclosure, agency theory practice

trust, managerial discretions, stakeholder theory practice