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Stakeholder influence on corporate strategies over time

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dc.affiliation.dptoUC3M. Departamento de Economía de la Empresaes
dc.contributor.authorRodgers, Waymond
dc.contributor.authorGago Rodríguez, Susana
dc.date.accessioned2011-10-10T18:36:35Z
dc.date.available2011-10-10T18:36:35Z
dc.date.issued2004-07
dc.description.abstractModern 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
dc.description.statusPublicado
dc.format.mimetypeapplication/pdf
dc.identifier.bibliographicCitationJournal of Business Ethics, (Jul 2004), v. 52, n. 4, pp. 349-363
dc.identifier.doi10.1007/s10551-004-1534-5
dc.identifier.issn0167-4544
dc.identifier.publicationfirstpage349
dc.identifier.publicationissue4
dc.identifier.publicationlastpage363
dc.identifier.publicationtitleJournal of Business Ethics
dc.identifier.publicationvolume52
dc.identifier.urihttps://hdl.handle.net/10016/12261
dc.language.isoeng
dc.publisherSpringer Science & Business Media
dc.relation.publisherversionhttp://dx.doi.org/10.1007/s10551-004-1534-5
dc.rights©Kluwer Academic Publishers
dc.rights.accessRightsopen access
dc.subject.ecienciaEmpresa
dc.subject.otherThroughput model
dc.subject.otherCognitive processes
dc.subject.otherEthical behavior
dc.subject.otherDecision making
dc.titleStakeholder influence on corporate strategies over time
dc.typeresearch article*
dc.type.hasVersionAM*
dspace.entity.typePublication
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