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- Stakeholder theory (2)
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Articles 1 - 4 of 4
Full-Text Articles in Business
A Practitioner Critique Of A Conceptual Paper On Measuring Value And Performance, Andrew C. Wicks, Jeffrey S. Harrison
A Practitioner Critique Of A Conceptual Paper On Measuring Value And Performance, Andrew C. Wicks, Jeffrey S. Harrison
Management Faculty Publications
Much of the business literature suggests that firm performance should be measured in financial terms, based on the notion that the primary obligation of a corporation is to provide high shareholder returns. An alternative literature is emerging in which scholars identify the many weaknesses associated with shareholder primacy, and offer alternative performance measures that are focused on a broader set of stakeholders. One such publication was provided to high-‐level executives in large companies. The executives were then given the opportunity to critique the paper and to discuss the extent to which their firms are engaging in the types of performance …
Exploring The Signaling Function Of Idiosyncratic Deals And Their Interaction, Violet T. Ho, Dejun Tony Kong
Exploring The Signaling Function Of Idiosyncratic Deals And Their Interaction, Violet T. Ho, Dejun Tony Kong
Management Faculty Publications
By adopting signaling theory as the overarching framework and integrating self-determination theory, we examined the signaling function of task i-deals, financial i-deals, and their interaction. Across three studies with varying measures, we found that task i-deals, independently and jointly with financial i-deals, conveyed a positive message regarding competence in that they were positively related to recipients’ competence need satisfaction. In turn, competence need satisfaction positively related to organizational citizenship behaviors. The competence-signaling function of task i-deals and task-financial i-deals interaction remained significant even after accounting for leader-member exchange, organization-based self-esteem, and perceived organizational support. Financial i-deals, however, did not exhibit …
Responsible Accounting For Stakeholders, Jeffrey S. Harrison, Joyce Van Der Laan Smith
Responsible Accounting For Stakeholders, Jeffrey S. Harrison, Joyce Van Der Laan Smith
Management Faculty Publications
Through a critique of existing financial theory underlying current accounting practices, and reapplication of this theory to a broad group of stakeholders, this paper lays a normative foundation for a revised perspective on the responsibility of the public accounting profession. Specifically, we argue that the profession should embrace the development of standards for reporting information important to a broader group of stakeholders than just investors and creditors. The FASB has recently moved in the opposite direction. Nonetheless, an institution around accounting for stakeholders continues to grow, backed by a groundswell of support from many sources. Based on institutional theory, we …
Stakeholder Theory As An Ethical Approach To Effective Management: Applying The Theory To Multiple Contexts, Jeffrey S. Harrison, R. Edward Freeman, Mônica Cavalcanti Sá De Abreu
Stakeholder Theory As An Ethical Approach To Effective Management: Applying The Theory To Multiple Contexts, Jeffrey S. Harrison, R. Edward Freeman, Mônica Cavalcanti Sá De Abreu
Management Faculty Publications
This article provides a brief overview of stakeholder theory, clears up some widely held misconceptions, explains the importance of examining stakeholder theory from a variety of international perspectives and how this type of research will advance management theory, and introduces the other articles in the special issue.