A Diagnostic Evaluation Tool for Measuring the Gap Between Corporate Purpose Mandates and Boardroom Accountability

• Sunday Sunday

  Ladoke Akintola University of Technology

  Author

Corporate purpose statements have proliferated globally, yet a persistent disjunction exists between the aspirational mandates they articulate and the accountability mechanisms that govern boardroom decision-making. This study addresses the absence of a validated, multidimensional instrument capable of quantifying this purpose–accountability gap. Drawing on performative purpose alignment theory and diagnostic scale development protocols, we constructed and empirically tested the Purpose–Accountability Gap Diagnostic (PAGD), a five-dimension tool comprising purpose specificity, board oversight integration, incentive alignment, disclosure verifiability, and remedial responsiveness. The instrument was developed through item generation, expert validation (*n* = 12), and confirmatory factor analysis on a stratified sample of 248 publicly listed firms across four jurisdictions. Results confirm a stable five-factor structure (CFI = 0.943; RMSEA = 0.051) with strong internal consistency (α = 0.89–0.94). The PAGD achieved 89.4% classification accuracy in discriminating high-gap from low-gap firms against an expert-coded criterion, outperforming the static disclosure checklist baseline by 23.7 percentage points. Board oversight integration and incentive alignment emerged as the strongest diagnostic dimensions. The study contributes a replicable, empirically validated tool that reframes purpose-washing from a discursive artifact to a measurable governance deficit, equipping regulators, investors, and board evaluators with a diagnostic instrument for accountability assurance.

• pdf

Copyright (c) 2026 Sunday Sunday (Author)

This work is licensed under a Creative Commons Attribution 4.0 International License.