This article aims to challenge the prevailing economic bias in studies of organised valuation and commensuration by exploring the broader plurality of values that organisations must manage. The article draws on social systems theory in the tradition of German sociologist Niklas Luhmann to...

The recent literature on cooperatives includes two distinct and partly conflicting strands. The moral strand emphasizes cooperatives as a sustainable alternative to shareholder capitalism, while the managerial one problematizes the maintenance organizational costs that must be incurred by these...

Modern stakeholder theory is premised on the ‘integration thesis’, according to which business and ethics constitute an inseparable unity. For many management scholars, this thesis raised the difficult question of how far business can pursue ethical goals without losing its functional...

This research note is a rejoinder to Steve Wallis' commentary on our paper 'The limits of transparency: a systems theory view' (Valentinov, Verschraegen, van Assche, 2019)