David Bourget (Western Ontario)
David Chalmers (ANU, NYU)
Rafael De Clercq
Ezio Di Nucci
Jack Alan Reynolds
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Journal of Business Ethics 65 (3):251 - 267 (2006)
Confronted with mounting pressure to ensure accountability vis-à-vis customers, citizens and beneficiaries, organizational leaders need to decide how to choose and implement so-called accountability standards. Yet while looking for an appropriate standard, they often base their decisions on cost-benefit calculations, thus neglecting other important spheres of influence pertaining to more broadly defined stakeholder interests. We argue in this paper that, as a part of the strategic decision for a certain standard, management needs to identify and act according to the needs of all stakeholders. We contend that the creation of a dialogical understanding among affected stakeholders cannot be a mere outcome of applying certain accountability standards, but rather must be a necessary precondition for their use. This requires a stakeholder dialogue prior to making a choice. We outline such a discursive decision framework for accountability standards based on the Habermasian concept of communicative action and, in the final section, apply our conceptual framework to one of the most prominent accountability tools (AA 1000).
|Keywords||accountability standards discourse ethics Habermas organizational accountability stakeholder management stakeholder dialogue|
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References found in this work BETA
Jürgen Habermas (1996). Between Facts and Norms: Contributions to a Discourse Theory of Law and Democracy. Polity.
Peter Berger & Thomas Luckmann (1966/1990). The Social Construction of Reality: A Treatise in the Sociology of Knowledge. Anchor Books.
David M. Rasmussen, Jurgen Habermas, Christian Lenhardt & Shierry Weber Nicholsen (1993). Moral Consciousness and Communicative Action. Philosophical Quarterly 43 (173):571.
J. F. Lyotard (1985). The Post-Modern Condition: A Report on Knowledge. Australasian Journal of Philosophy 63:520.
Citations of this work BETA
Daniel Arenas, Josep M. Lozano & Laura Albareda (2009). The Role of Ngos in Csr: Mutual Perceptions Among Stakeholders. [REVIEW] Journal of Business Ethics 88 (1):175 - 197.
Dima Jamali (2010). MNCs and International Accountability Standards Through an Institutional Lens: Evidence of Symbolic Conformity or Decoupling. [REVIEW] Journal of Business Ethics 95 (4):617 - 640.
Jose-Manuel Prado-Lorenzo & Isabel-Maria Garcia-Sanchez (2010). The Role of the Board of Directors in Disseminating Relevant Information on Greenhouse Gases. Journal of Business Ethics 97 (3):391 - 424.
Dirk Ulrich Gilbert & Andreas Rasche (2008). Opportunities and Problems of Standardized Ethics Initiatives – a Stakeholder Theory Perspective. Journal of Business Ethics 82 (3):755 - 773.
Andreas Rasche & Sandra Waddock (2014). Global Sustainability Governance and the UN Global Compact: A Rejoinder to Critics. Journal of Business Ethics 122 (2):209-216.
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