Journal of Business Ethics 52 (4):349 - 363 (2004)

Abstract
Modern management reporting on its company''s performance is influenced by individuals ethical considerations. Stakeholders philosophies have continued to change over the last 75 years affecting reporting systems for companies reporting information internally and externally. These fundamental changes in philosophy have affected how information is conveyed. We are not claiming that only one philosophical viewpoint dominates companies reporting practices, but there does appear to be a changing trend of philosophies building on one another. We use resource dependence theory in relationship to a decision-making model to explain changing stakeholders positions over time. This paper argues that six dominant philosophical theories have influenced the way individuals and organizations report financial and other information. Further, these philosophies then are depicted in a model that helps us to understand what influences companies to present themselves to the outside world. A vignette is used to depict changing philosophical views for several companies management report over 75 years.
Keywords Throughput model  Cognitive processes  Ethical behavior  Decision making
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DOI 10.1007/s10551-004-1534-5
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References found in this work BETA

Leviathan.Thomas Hobbes - 1651 - Harmondsworth, Penguin.
Political Liberalism.J. Rawls - 1995 - Tijdschrift Voor Filosofie 57 (3):596-598.
Utilitarianism.John Stuart Mill - 1863 - Cleveland: Cambridge University Press.
The Wealth of Nations.Adam Smith - 1976 - Hackett Publishing Company.

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Citations of this work BETA

A Model of Business Ethics.Göran Svensson & Greg Wood - 2008 - Journal of Business Ethics 77 (3):303 - 322.
A Model of Business Ethics.Göran Svensson & Greg Wood - 2008 - Journal of Business Ethics 77 (3):303-322.

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