RT Journal Article
T1 Stakeholder influence on corporate strategies over time
A1 Rodgers, Waymond
A1 Gago Rodríguez, Susana
AB Modern management reporting on itscompany’s performance is influenced by individuals’ethical considerations. Stakeholders’ philosophies havecontinued to change over the last 75 years affectingreporting systems for companies reporting informationinternally and externally. These fundamental changes inphilosophy have affected how information is conveyed.We are not claiming that only one philosophical viewpoint dominates companies reporting practices, but theredoes appear to be a changing trend of philosophiesbuilding on one another. We use resource dependencetheory in relationship to a decision making model toexplain changing stakeholders positions over time. Thispaper argues that six dominant philosophical theories haveinfluenced the way individuals and organizations reportfinancial and other information. Further, these philosophies then are depicted in a model that helps us tounderstand what influences companies to present themselves to the outside world. A vignette is used to depictchanging philosophical views for several companies’management report over 75 years
PB Springer Science & Business Media
SN 0167-4544
YR 2004
FD 2004-07
LK https://hdl.handle.net/10016/12261
UL https://hdl.handle.net/10016/12261
LA eng
DS e-Archivo
RD 7 may. 2024