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Soll die Betriebswirtschaftslehre die Interessen anderer Akteure explizit berücksichtigen?

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  • Schmiel Ute

    (Lehrstuhl für Unternehmensbesteuerung, Fakultät für Wirtschaftswissenschaften, Universität Duisburg-Essen, Essen, Germany)

Abstract

Business administration argues that means-end-analysis in the interest of firms does not need to take the interests of other actors into account. Its implicit or explicit reason is that there is a harmony between firm goals and the interests of other actors. This study objects from a critical rationalist perspective that such harmony hypotheses are not empirically confirmed. Because of this, actors are not truly free to pursue their own interests. Instead, this study argues that actors on markets are allowed to pursue their own interests as long as they consider the legitimate interests of other actors at the same time. The study goes on to show how business administration should analyze means-end-statements that try to realize this market value.

Suggested Citation

  • Schmiel Ute, 2018. "Soll die Betriebswirtschaftslehre die Interessen anderer Akteure explizit berücksichtigen?," Journal for Markets and Ethics, Sciendo, vol. 6(2), pages 155-169, December.
    • Handle: RePEc:vrs:jmaeth:v:6:y:2018:i:2:p:155-169:n:6
    DOI: 10.2478/jome-2018-0041
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