This article is a first attempt to line out the conditions under which executives might have a real self-interest in pursuing a broad stakeholder management (SM) orientation to enlarge their power. We suggest that managers have wider latitude of action under an SM approach, even when this is instrumental to financial performance. The causally ambiguity of the performance effects of idiosyncratic relationships with stakeholders not only makes SM strategy difficult for competitors to imitate but also increases managerial discretion. When managers (...) use this situation for their own benefit, they can undermine the purported goals of the SM approach. By analyzing some of the factors that might lead to such disfunctionalities, this article advances a theory of the potential dark side of SM. (shrink)
The aim of this paper is to analyze whether a number of firm and industry characteristics, as well as media exposure, are potential determinants of corporate social responsibility (CSR) disclosure practices by Spanish listed firms. Empirical studies have shown that CSR disclosure activism varies across companies, industries, and time (Gray et al., Accounting, Auditing & Accountability Journal 8(2), 47–77, 1995; Journal of Business Finance & Accounting 28(3/4), 327–356, 2001; Hackston and Milne, Accounting, Auditing & Accountability Journal 9(1), 77–108, 1996; Cormier (...) and Magnan, Journal of International Financial Management and Accounting 1(2), 171–195, 2003; Cormier et al., European Accounting Review 14(1), 3–39, 2005), which is usually justified by reference to several theoretical constructs, such as the legitimacy, stakeholder, and agency theories. Our findings evidence that firms with higher CSR ratings present a statistically significant larger size and a higher media exposure, and belong to more environmentally sensitive industries, as compared to firms with lower CSR ratings. However, neither profitability nor leverage seem to explain differences in CSR disclosure practices between Spanish listed firms. The most influential variable for explaining firms’ variation in CSR ratings is media exposure, followed by size and industry. Therefore, it seems that the legitimacy theory, as captured by those variables related to public or social visibility, is the most relevant theory for explaining CSR disclosure practices of Spanish listed firms. (shrink)
This paper deals with two theories Husserl worked out on imagery in order to see if the properties a phenomenological description ascribes to imagery are fit to give meaningful constraints upon theoretical models that guide empirical research. Husserlian descriptions and Kosslyn and colleagues models are hence compared as to their explanatory strategy and implications.
Some issues heavily debated in perception sciences are presented: the explanatory gap and the experience measurement problem. The experimental phenomenology is said to provide substantive contribution to settle controversy over the phenome- nological adequacy of perception theory and models. An interpretation of experi- mental phenomenology as explanation of the perceptual manifold, and definition of relation varieties to eventually map onto other perception sciences’ domains is sketched.
This paper tries to sketch what phenomenological constraints for Neurosciences would be looking like. It maintains that such an adequate phenomenological description as that provided by Gestalt psychology is a condition for the Neurosciences to account for every-day experience opf the world. The explanatory gap in Cognitive sciences is discussed with reference to Jackendoff, Prinz, and Köhler.
What follows is the elaboration of a series of discussions held by the two authors at a seminar during which we tried to “read” Wim Wenders's Lisbon Story starting from Gregory Bateson's double bind theory. These discussions then developed into writings that were intertwined, hybridized, corrected, extended, and cut. We experimented directly with the game of relationships, the “mess that works” of the difficult distinction between map and territory, between epistemology and cinematography. Emerging from general considerations on cinema is the (...) double bind of the “crisis” of images, a prelude to a renewed faith in the creative and constructive possibilities of art: image not as a replica but as the experience of a relationship. (shrink)
Machine generated contents note: -- List of IllustrationsAcknowledgementsIntroductionImmanent authorship: From the Living Theatre to Cage and Goat IslandDisorganizing language, voicing minority: From Artaud to Carmelo Bene, Robert Wilson & Georges LavaudantImmanent imitations, animal affects: From Hijikata Tatsumi to Marcus CoatesPaying attention, participating in the whole: Allan Kaprow alongside Lygia ClarkEthical durations, opening to other times: Returning to Goat Island with WilsonIn-Conclusion: What 'good' is immanent theatre? Immanence as an ethico-aesthetic valueCodaBibliographyIndex.