Toward a common good theory of the firm: The tasubinsa case [Book Review]

Journal of Business Ethics 74 (4):471 - 480 (2007)
Tasubinsa is a "Special Employment and Occupational Center" constituted in accordance with Spanish Law where 90% of the workers have mental, sensorial or physical impairments of at least 30%. Its positive experience of more than 15 years provides entirely different responses from mainstream neoclassical theory (transaction cost theory, agency theory, and shareholder theory) to basic questions such as "What is a firm?", "What is its purpose?", "Who owns a firm?", and "What do a firm's owners seek?". The article discusses how these different premises give rise to a distinctive corporate culture centered on the handicapped person
Keywords common good theory of the firm  special employment centers  social integration of handicapped workers  transaction cost theory  agency theory  shareholder theory
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