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The contribution of stakeholder theory to understanding good corporate governance


Wilmshurst, TD, The contribution of stakeholder theory to understanding good corporate governance, Program and Proceedings of the 17th Asian Pacific Conference on International Accounting Issues , 20-23 November 2005, Wellington, New Zealand EJ (2005) [Refereed Conference Paper]

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2005 Asian Pacific Conference on International Accounting Issues


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.

Item Details

Item Type:Refereed Conference Paper
Keywords:Stakeholder theory, corporate governance, reporting, disclosure, motivation,environment, stakeholders
Research Division:Commerce, Management, Tourism and Services
Research Group:Accounting, auditing and accountability
Research Field:Accounting, auditing and accountability not elsewhere classified
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:38951
Year Published:2005
Deposited By:Accounting and Corporate Governance
Deposited On:2005-08-01
Last Modified:2012-02-24
Downloads:9 View Download Statistics

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