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Stakeholder theory one grand theory or multiple perspectives? some Australian evidence
Citation
Wilmshurst, TD, Stakeholder theory one grand theory or multiple perspectives? some Australian evidence, APIRA 2004 Internet Conference Proceedings : The Fourth Asia Pacific Interdisciplinary Research in Accounting (APIRA) Conference, 4 - 6 July 2004, Singapore EJ (2004) [Refereed Conference Paper]
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Copyright Statement
Copyright © APIRA 2004
Official URL: http://www.smu.edu.sg/events/apira/2004/collection...
Abstract
Stakeholder theory has developed on two fronts - adopting a managerial or a normative
perspective. Each has offered a partial explanation of the :firnrstakeholder relationship.
Researchers have called for an approach that addresses both perspectives to recognise the
diverse motivations for decisions. This study operationalises stakeholder theory
identifying motivations to report to stakeholders identified from the various stakeholder
theories. It is argued that this approach allows a more complete analysis of the fl11IJ:stakeholder
interaction. The relevance of each of the motivations was assessed through a
postal survey of a sample of 'environmentally sensitive' firms. Data analysis found that
the variants of stakeholder theory do contribute to the decision to report, each offering a
part of the story. This approach recognises motivations to report differ between firms as a
result of the differing impacts (economic, social, cultural) on the firm and the viewpoints
people within the firm bring to decision- making.
Item Details
Item Type: | Refereed Conference Paper |
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Research Division: | Commerce, Management, Tourism and Services |
Research Group: | Accounting, auditing and accountability |
Research Field: | Financial accounting |
Objective Division: | Environmental Management |
Objective Group: | Other environmental management |
Objective Field: | Other environmental management not elsewhere classified |
UTAS Author: | Wilmshurst, TD (Associate Professor Trevor Wilmshurst) |
ID Code: | 32419 |
Year Published: | 2004 |
Deposited By: | Accounting and Accountability |
Deposited On: | 2004-08-01 |
Last Modified: | 2012-02-14 |
Downloads: | 0 |
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