IDEAS home Printed from https://ideas.repec.org/a/cup/buetqu/v14y2004i03p399-431_00.html
   My bibliography  Save this article

Stakeholder Conceptions of the Corporation: Their Meaning and Influence in Accounting Research

Author

Listed:
  • Roberts, Robin W.
  • Mahoney, Lois

Abstract

In this paper we develop a categorization scheme for stakeholder research based on differences in studies’ primary level of analysis (managerial agency, organizational, or societal) and use this scheme to review and critique genres of stakeholder-based accounting research. We draw three primary conclusions: 1) stakeholder research in accounting should more clearly incorporate the business ethics stakeholder literature, 2) ethical issues are much less likely to be considered in stakeholder-based accounting research when a managerial agency level of analysis is adopted, and 3) the accounting discipline can learn from debates within the business ethics literature concerning shareholder dominance and stakeholder legitimacy. These conclusions, taken together, demonstrate the need for accounting researchers to become more focused on ethical considerations in the design of accounting information systems, performance measurement criteria, and financial reporting models.

Suggested Citation

  • Roberts, Robin W. & Mahoney, Lois, 2004. "Stakeholder Conceptions of the Corporation: Their Meaning and Influence in Accounting Research," Business Ethics Quarterly, Cambridge University Press, vol. 14(3), pages 399-431, July.
    • Handle: RePEc:cup:buetqu:v:14:y:2004:i:03:p:399-431_00
    as

    Download full text from publisher

    File URL: https://www.cambridge.org/core/product/identifier/S1052150X00007077/type/journal_article
    File Function: link to article abstract page
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. M. M. D. De S. Gunawardena & R. Senathiraja & S. Buvanendra, 2021. "Corporate Reputation and Subsequent Financial Performance: A Theoretical Explanation of the Mediating Role of Trust," International Journal of Business and Management, Canadian Center of Science and Education, vol. 14(11), pages 209-209, July.
    2. Samantha Miles, 2017. "Stakeholder Theory Classification: A Theoretical and Empirical Evaluation of Definitions," Journal of Business Ethics, Springer, vol. 142(3), pages 437-459, May.
    3. Jennifer Chen & Robin Roberts, 2010. "Toward a More Coherent Understanding of the Organization–Society Relationship: A Theoretical Consideration for Social and Environmental Accounting Research," Journal of Business Ethics, Springer, vol. 97(4), pages 651-665, December.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cup:buetqu:v:14:y:2004:i:03:p:399-431_00. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Kirk Stebbing (email available below). General contact details of provider: https://www.cambridge.org/beq .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.