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The contribution of stakeholder theory to understanding good corporate governance
In this paper the contribution of stakeholder theory to good corporate governance is discussed. This study sought to assess whether theories about firm-stakeholder interactions offered insights into motivations influencing the decision to report to stakeholders. Stakeholder theories have fallen into managerial or normative-ethical perspectives. This study identifies the motivations underlying each of these theories and assesses whether they influence the decision to report. Data analysis found that each offers only a part of the story supporting the contention that an approach combining the various theories would better reflect decision making. It is argued that such an approach would better enable an understanding of whether or not stakeholder reporting undertaken could be described as good corporate governance practice.
History
Publication title
Program and Proceedings of the 17th Asian Pacific Conference on International Accounting IssuesEditors
Victoria University of Wellington and California State UniversityPagination
EJDepartment/School
TSBEPublisher
Victoria University of Wellington and California State UniversityPlace of publication
Wellington, New ZealandEvent title
Asian Pacific Conference on International Accounting IssuesEvent Venue
Wellington, New ZealandDate of Event (Start Date)
2005-11-20Date of Event (End Date)
2005-11-23Rights statement
© 2005 Asian Pacific Conference on International Accounting IssuesRepository Status
- Restricted