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Stakeholder theory has gained currency in the business and society literature in recent years in light␣of its practicality from the perspective of managers and scholars. In accounting for the recent ascendancy of␣stakeholder theory, this article presents an overview of␣two traditional...
Persistent link: https://www.econbiz.de/10009458121
Recent years have seen Corporate Responsibility (CR) developing rapidly as a key business issue. CR has increasingly come to embrace social, ethical as well as environmental and sustainability challenges. Addressing CR in the field of procurement is an especially prominent and demanding area of...
Persistent link: https://www.econbiz.de/10009458648
The central thesis defended here is that we can have truth and objectivity in accounting. We do not contend that this potential is presently realized: On the contrary, we argue that certain contradictions immanent to capitalism give rise in late modernity to crisis tendencies in financial...
Persistent link: https://www.econbiz.de/10009447008
The thesis argues that insights into global economic alternatives can be gained from examining existing global cultures which are in contrast to the market. Religious movements form one of the most ancient, but also one of the most enduring and controversial examples of such global cultures....
Persistent link: https://www.econbiz.de/10009447044
I explore the limits of corporate responsibility standards - for example Social Accountability 8000 (SA 8000), the Global Reporting Initiative, the Fair Labor Association workplace code - by looking at these initiatives through Derrida's aporias of justice as set out in 'Force of Law: The...
Persistent link: https://www.econbiz.de/10009469047
Corporate social responsibility (CSR) is increasingly becoming a popular business concept in developed economies. As typical of other business concepts, it is on its way to globalization through practices and structures of the globalized capitalist world order, typified in Multinational...
Persistent link: https://www.econbiz.de/10009469128
While ethical and moral issues have been widely considered in the general areas of marketing and sales, similar attention has not been given to the impact of strategic account management (SAM) approaches to handling the relationships between suppliers and very large customers. SAM approaches...
Persistent link: https://www.econbiz.de/10009469237
There is a growing discussion of intellectual capital and the knowledge economy more generally within the accounting literature. This literature, however, has focused narrowly on the considerable discrepancy between book and market values and the inability of traditional accounting concepts and...
Persistent link: https://www.econbiz.de/10009455471
Consumerism is often held to be inimical to collective deliberation and decision-making of the sort required to address pressing environmental, humanitarian and global justice issues. Policy interventions and academic discourse alike often assume that transforming consumption practices requires...
Persistent link: https://www.econbiz.de/10009458659
Pharmacoeconomic analyses have become useful and essential tools for health care decision makers who increasingly require such analyses prior to placing a drug on a national, regional or hospital formulary. Previous health economic models of non-steroidal anti-inflammatory drugs (NSAIDs) have...
Persistent link: https://www.econbiz.de/10009439514