This book investigates the internal dynamics and external accountability of boards of directors within major British corporations. Authors Bernard Taylor and Philip Stiles utilize empirical data gathered from direct interviews with board members to analyze how these individuals perceive their own influence, responsibilities, and limitations. The text argues that boards function as essential mechanisms for establishing and maintaining the strategic framework of an organization, rather than merely serving as figureheads.

Experts recognize this work as a foundational text for understanding the practical realities of corporate governance in the UK. Readers frequently note the academic rigor and the value of the primary source interviews in demystifying board-level decision-making processes.