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Full-Text Articles in Business

Stakeholder Theory, Robert A. Phillips, Jay B. Barney, R. Edward Freeman, Jeffrey S. Harrison Jan 2019

Stakeholder Theory, Robert A. Phillips, Jay B. Barney, R. Edward Freeman, Jeffrey S. Harrison

Management Faculty Publications

Though there is clearly a “family resemblance” to the work that is typically done under its bailiwick, stakeholder theory continues to resist precise circumscription. Like the organizations it attempts to understand, the boundaries of the theory remain contentious. While various attempts have been made to clearly define the parameters of stakeholder theory (i.e., Clarkson Center for Business Ethics, 1999; Donaldson & Preston, 1995; Freeman, et al., 2010; Jones & Wicks, 1999; Phillips, 2003; Phillips, Freeman & Wicks, 2003), none of these efforts has gained universal acceptance. The following, which combines ideas from a variety of well-known sources (Freeman, 1984; Freeman, …


Sustainable Wealth Creation: Applying Instrumental Stakeholder Theory To The Improvement Of Social Welfare, Thomas M. Jones, Jeffrey S. Harrison Jan 2019

Sustainable Wealth Creation: Applying Instrumental Stakeholder Theory To The Improvement Of Social Welfare, Thomas M. Jones, Jeffrey S. Harrison

Management Faculty Publications

This chapter briefly reviews core ideas and research results in the existing instrumental stakeholder theory (IST) literature and then applies the IST concept to the simultaneous pursuit of two objectives—advancing social welfare, the presumed goal of morally legitimate social systems in general, and preserving the key elements of shareholder wealth enhancement—the traditional goal of the corporation. In so doing, we expand the range of ethical approaches to IST beyond deontological principles (e.g., treat stakeholders fairly; be trustworthy in dealing with stakeholders) present in extant versions of IST, to a consequentialist focus (i.e., a utilitarian concern for “the greatest good for …


Audit: Contract Audit Manual, United States. Department Of The Army, United States. Navy Department, United States. Department Of The Air Force Jan 1952

Audit: Contract Audit Manual, United States. Department Of The Army, United States. Navy Department, United States. Department Of The Air Force

Federal Publications

No abstract provided.


Administrative Audit Procedures For A Cost-Plus-A-Fixed-Fee Supply Contracts, United States. War Department Jan 1945

Administrative Audit Procedures For A Cost-Plus-A-Fixed-Fee Supply Contracts, United States. War Department

Federal Publications

No abstract provided.


New Instructions, Anonymous Jan 1919

New Instructions, Anonymous

Haskins and Sells Publications

No abstract provided.


Circular Nos. 1-10 (May1, 1912-Jun2 12, 1912); Bulletin Nos. 1-9 (April 12, 1912-June 10, 1912); Instructions For Use Of Agent's Cash Book, Wells Fargo & Co. Accounting Department, J. W. Newlean Jan 1912

Circular Nos. 1-10 (May1, 1912-Jun2 12, 1912); Bulletin Nos. 1-9 (April 12, 1912-June 10, 1912); Instructions For Use Of Agent's Cash Book, Wells Fargo & Co. Accounting Department, J. W. Newlean

Individual and Corporate Publications

The titles of the cirulcars are: No.1 Inventory of Equipment, June 1, 1912, 12 O'Clock Noon; No. 2 Agents' Monthly Balance Sheets; No. 3 Fidelity Bonds; No. 4 Foreign Postal Remittances; No. 5 Joint Vouchers, Wells Fargo & Co. and Western Express Company; No. 6 Waybills Reported on Supplementary Statements; No. 7 J.H. Addicks appointed Auditor of Express Receipts; No. 8 Daily Audit of Cash in Hands of Assistant Treasurer; No. 9 Paid Money Orders, Travelers and C.O.D. Checks; No. 10 Analysis of Unadjusted Items. Bulletin titles are: No. 1 Accounting Instructions -- Bulletins and Circulars; No. 2 Subscription lists; …


Soule's Manual On Auditing, Suggestions To Auditors, Receivers And Liquidators, And On Points On Higher And Expert Accounting; Manual On Auditing, Suggestions To Auditors, Receivers And Liquidators, And On Points On Higher And Expert Accounting, George Soule, F. L. Small Jan 1893

Soule's Manual On Auditing, Suggestions To Auditors, Receivers And Liquidators, And On Points On Higher And Expert Accounting; Manual On Auditing, Suggestions To Auditors, Receivers And Liquidators, And On Points On Higher And Expert Accounting, George Soule, F. L. Small

Individual and Corporate Publications

The following Manual on Auditing is presented to aid in disseminating, in an economical form, knowledge which is of practical interest to all Book-keepers and to all Business Aspirants. A thorough knowledge of Auditing is a crown of honor, and it should be worn by all who hope to achieve victory in their manifold contests for fortune and fame on the fields of Business. The work here given, though brief, will, it is believed, be of service to thousands of book-keepers and business men, who have not heretofore had an opportunity to study the subject, for want of books treating …