Publication: Stakeholder influence on corporate strategies over time
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Publication date
2004-07
Defense date
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Journal Title
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Publisher
Springer Science & Business Media
Abstract
Modern management reporting on its
company’s performance is influenced by individuals’
ethical considerations. Stakeholders’ philosophies have
continued to change over the last 75 years affecting
reporting systems for companies reporting information
internally and externally. These fundamental changes in
philosophy have affected how information is conveyed.
We are not claiming that only one philosophical view
point dominates companies reporting practices, but there
does appear to be a changing trend of philosophies
building on one another. We use resource dependence
theory in relationship to a decision making model to
explain changing stakeholders positions over time. This
paper argues that six dominant philosophical theories have
influenced the way individuals and organizations report
financial and other information. Further, these philoso
phies then are depicted in a model that helps us to
understand what influences companies to present them
selves to the outside world. A vignette is used to depict
changing philosophical views for several companies’
management report over 75 years
Description
Keywords
Throughput model, Cognitive processes, Ethical behavior, Decision making
Bibliographic citation
Journal of Business Ethics, (Jul 2004), v. 52, n. 4, pp. 349-363