Purpose – This paper aims to study personnel perceptions about value processing in three case organizations in the Finnish context, especially management's role in organizational change where values are considered. Design/methodology/approach – The research follows the methodology of the...

This chapter suggests that there are at least five main challenges to the development of stakeholder theory as it currently stands. We need more research on understanding what counts as the total performance of a business; accounting for stakeholders rather than accounting only for investors;...