We seek to better explain the mechanisms that control the unaccountable transfer of wealth, through a re-imagination of the accounting concepts of capital maintenance—which references “the amount [of capital] an individual [or firm] can consume and expect to be as well off at the end of the [period] as at the beginning”—and profit.
Journal Articles
In 2015, a group of influential strategic management scholars convened a workshop in Utah to discuss and debate stakeholder theory. One outcome of this meeting was a list of supposed tensions emerging from that group’s understanding of stakeholder theory and its relationship to mainstream strategic management. Our piece is a reaction to this list of tensions.
I highlight the constitutive dimension of communication and its implications for CSR matters.
