This essay briefly evaluates the ongoing controversy between LIU Qingping and GUO Qiyong (and their followers) about the “moral heart ”of Confucianism in order to draw acomparison with Islamic ethics for mutual illumination of the two traditions.

This article looks at some of the salient analyses of moderation in the ancient Greek and the Islamic traditions and uses them to develop a contemporary view of the matter. Greek ethics played a huge role in shaping the ethical views of the Muslim philosophers and theologians, and thus the article starts with an overview of the revival of contemporary western virtue ethics--in many ways an extension of Platonic-Aristotelian ethics--and then looks at the place of moderation or temperance in Platonic-Aristotelian (...) ethics. This sets the stage for an exposition of the position taken by Ibn Miskawayh and al-Ghazali, which is then used as a backdrop for suggesting a revival of the Quran's virtue ethics. After outlining a basis for its virtue ethics, the Quranic view of wasatiyya or moderation is discussed briefly. (shrink)

Scott Soames argues that interpreted in the light of Quine's holistic verificationism, Quine's thesis of underdetermination leads to a contradiction. It is contended here that if we pay proper attention to the evolution of Quine's thinking on the subject, particularly his criterion of theory individuation, Quine's thesis of underdetermination escapes Soames' charge of paradoxicality.

This article is focused on some conditions in today’s world of globalized media, which are producing either an uncritical acquiescence or fright in Muslim societies as a result of the interaction between these societies and the contemporary Western powers that represent modernity and postmodernity on the global stage. The rise of fundamentalism, a tendency toward returning to the roots and stringently insisting upon some pure and literal interpretation of them, in almost all the religions of the world is a manifestation (...) of this fright. The central concern of this article is to suggest that fundamentalism is neither the only nor the most reasonable response for Muslim societies in the face of contemporary modernity. Muslims need to adopt an independent and critical attitude toward modernity and reshape their societies in the light of the ethics of the Qur’an, keeping in view the historical link between Islam and science in as much as Islamic culture paved the way for emergence of modern science during European Renaissance. The necessity of a pluralistic or contextualized modernization of Muslim societies is discussed along with the need for the removal of cultural duplicity in the role of the West in relation to Muslim societies. All this leads to an overall proposal for modernization which is given towards the end. (shrink)

In the General Psychopathology Jaspers famously draws a distinction between the understandable and explainable. Meaningful connections between psychic events, he argues, can only be understood empathetically and cannot be explained causally. The idea behind this distinction, according to some interpreters at least, seems to be that psychic events do not fall under any general causal rules whereas ordinary events do fall under such rules. Also Jaspers distinguishes empathetic understanding of the connection between two psychic events from a mere interpretation of (...) it, which may turn out to be false. Hence, understanding seems to be able to give us the truth about the connection and is factive as well as self-evident in nature. Contemporary epistemologists, such as Linda Zagzebsky, Duncan Pritchard, and Jonathan Kvanvig, for example, distinguish three varieties: propositional, objectual or holistic, and atomistic understanding. They do not agree on factivity and transparency of understanding. What then is the difference between their views and that of Jaspers? This essay compares recent epistemological views of understanding with those of Jaspers and critiques his claims about empathetic understanding as being both factive and self-evident or transparent; to show that empathetic understanding of connections between psychic events needs a public criterion for its individuation. (shrink)

The aim of the research is to identify the relationship between the performance criteria and the achievement of the objectives of supervision which is represented in the performance of the job at the Islamic University in Gaza Strip. To achieve the objectives of the research, the researchers used the descriptive analytical approach to collect information. The questionnaire consisted of (22) paragraphs distributed to three categories of employees of the Islamic University (senior management, faculty members, their assistants and members of the (...) administrative board). A random sample of 314 employees was selected, 276 responses were retrieved with a return rate of 88.1%. The SPSS program was used to enter, process, and analyze the data. The results of the study showed a positive relationship between the performance criteria and the achievement of the control objectives represented by the job performance in the Islamic University from the point of view of the members (senior management, faculty and their assistants and the administrative board). The researchers also recommended a number of recommendations, including the provision of an appropriate level of control system components today through the continuous updating and development of performance standards and the need to provide the necessary physical and financial resources to continue the development and achievement within the university. Expand the development of technology in the various activities of the university through the construction of a complete and integrated system to support the control systems in the university to suit its size. The researchers also recommended the follow-up, review of the performance standards and work to modify them in line with the mission of the university and the goals that the university seeks to reach. (shrink)

Islamic equity funds are subject to the screening criteria for stock selection imposed by the principles of Islamic jurisprudence. Equities must pass three basic screens: revenue source, business activity, and financial factors to be included in an Islamic fund. However, screening criteria are not universal especially for the financial factors. One can use financial ratios based on either the book-value of total assets or the market-value of equity for screening of stocks. This may not only result in a different portfolio (...) composition but also entail diverse rebalancing and monitoring costs. The performance of 29 Islamic equity indices versus conventional indices from four major international index providers using different Shari’ah screening criteria are analyzed in a single as well as in a multi-equation framework. The use of a multi-equation framework has the added advantage of utilizing the information content of different screening criteria adopted by different index providers. The empirical findings suggest that the difference in screening criteria does not significantly affect the performance of IEIs. Returns deviation, if any, stems from the relative riskiness of the IEI as compared with the relevant benchmark. Work needs to done to streamline the quantitative screening criteria to avoid confusion among the investing public. (shrink)

The study aimed to identify the role of administrative procedures and systems in enhancing the performance of the educational institutions in the Islamic University in Gaza. To achieve the research objectives, the researchers used the analytical descriptive approach to collect information. The researchers used the questionnaire distributed to three categories of employees at the Islamic University (senior management, faculty members, their assistants and members of the administrative board). A random sample of 314 employees was selected and 276 questionnaires were retrieved (...) with a recovery rate of 88.1%. The Statistical Analysis Program (SPSS) was used to enter process and analyze data. The results of the research showed a positive role for the administrative procedures and systems in enhancing the performance of the Islamic University from the point of view of the members (senior management, teaching staff and their assistants and the administrative body), where the relative weight of all the paragraphs (73.728%). The analysis of the results revealed that the administrative procedures at the Islamic University in Gaza are used to an acceptable degree. The relative weight of all the paragraphs is 70%. This indicates a relationship between administrative procedures and regulations and the performance of the Islamic University in the Gaza Strip. The study found that there was a good degree of approval from the sample regarding the administrative procedures and their relationship to the job performance. There exist a sufficient degree of powers to the deans and department managers to carry out their tasks, with the use of plans as control tools. And that there are rules and procedures provided for decision-making in the University Council. It also has full powers to manage the university to improve the teaching and learning environment. The researchers also recommended a number of recommendations, including the need to follow up on the procedures and systems of management and update them continuously in the light of changes that may occur and to ensure the existence of a strong system of electronic information systems within the university. There is a need to provide mechanisms for obtaining information about the surrounding external environment, and effective mechanisms to provide managers with the necessary information in a timely manner. The importance of providing channels of communication that enables staff to communicate information about any violations and breaches. The study also recommended the follow-up, review, procedures and administrative systems, and work to modify them in line with the mission of the university and the objectives that the university seeks to reach. (shrink)

The article extends the critique of structuration theory from a critical realist perspective, in particular by demonstrating how its theoretical shortcomings are manifest in management accounting research. Examining of one of the most cited structuration-based accounting studies and other more recent structuration-based accounting studies, the article highlights what accounting researchers who have embraced a structuration lens may have ignored. It also demonstrates why accounting researchers could not get a better theoretical purchase out of structuration. We find that a critical realist (...) account provides a far more in-depth account of budgeting changes and is likely to avoid the problems encountered in using a structuration theoretical lens. The article has important implications for accounting researchers as it demonstrates that analytical dualism instead of duality has much better potential to offer deeper understanding of accounting changes. (shrink)

International marketing practices, embedded in a strong ethical doctrine, can play a vital role in raising the standards of business conduct worldwide, while in no way compromising the quality of services or products offered to customers, or surrendering the profit margins of businesses. Adherence to such ethical practices can help to elevate the standards of behavior and thus of living, of traders and consumers alike. Against this background, this paper endeavors to identify the salient features of the Islamic framework of (...) International Marketing Ethics. In particular, it highlights the capabilities and strengths of this framework in creating and sustaining a strong ethical international marketing culture. At the heart of Islamic marketing is the principle of value-maximization based on equity and justice (constituting just dealing and fair play) for the wider welfare of the society. Selected key international marketing issues are examined from an Islamic perspective which, it is argued, if adhered to, can help to create a value-loaded global ethical marketing framework for MNCs in general, and establish harmony and meaningful cooperation between international marketers and Muslim target markets in particular. (shrink)

There is a distinct lack of research into the relationship between corporate governance and corporate social responsibility (CSR) in the banking sector. This paper fills the gap in the literature by examining the impact of corporate governance, with particular reference to the role of board of directors, on the quality of CSR disclosure in US listed banks’ annual reports after the US sub-prime mortgage crisis. Using a sample of large US commercial banks for the period 2009–2011 and controlling for audit (...) committee characteristics, board meeting frequency, and banks’ profitability, size and risk, we find evidence that board independence and board size, the two board characteristics usually associated with the protection of shareholder interests, are positively related to CSR disclosure. This indicates that, with regard to CSR disclosure, more independent boards of directors and larger boards are the internal corporate governance mechanisms which promote both shareholders’ and other stakeholders’ interests. Contrary to our expectations, CEO duality also impacts positively on CSR disclosure. From an agency-theoretical viewpoint, this suggests that powerful CEOs may promote transparency about banks’ CSR activities for their private benefits. While this could indicate that powerful CEOs are under particular pressure to appease stakeholders’ concerns that they might abuse their power by providing a high degree of CSR disclosure, it could also be a sign of managerial risk aversion or managers’ private reputational concerns. (shrink)

Business Ethics: A European Review, EarlyView.

Recent business headlines, particularly those related to the collapsed energy-trading giant, Enron and its auditor, Arthur Andersen raise concerns about accountants' ethical reasoning. We propose, and provide evidence from 90 new auditors from Big-Five accounting firms, that a selection-socialization effect exists in the accounting profession that results in hiring accountants with disproportionately higher levels of the Sensing/Thinking cognitive style. This finding is important and relevant because we also find that the ST cognitive style is associated with relatively low levels of (...) ethical reasoning, regardless of gender. This finding implies a need for emphasis on the ethical training of accountants. The results also suggest that accounting firms should consider recruiting accountants with cognitive styles associated with relatively higher levels of ethical reasoning. (shrink)

The study contributes to building an understanding of the impact of political forces on the information environment of listed firms in a developing economy. Specifically, it investigates the tensions between politico-institutional factors and accounting regulation on the prolonged and incomplete implementation of the International Financial Reporting Standards in Bangladesh from 1998 to 2010. Two phases of interviews were conducted in 2010–2011 and IFRS-related enforcement documents from 1998 to 2010 were evaluated. The study contributes that IFRSs are being diffused to developing (...) countries like Bangladesh, but they invariably interact with local institutions, with variable outcomes. Coercive, normative and mimetic isomorphisms are low in Bangladesh. Notably, political forces have been undermining mimetic isomorphism because of the high level of government intervention and the high level of political lobbying. Political institutional pressures stand in the way of mimetic isomorphism and constitute negative forces that add further tension to accounting regulation in Bangladesh. Regarding the low level of normative isomorphism, there is evidence of a ‘blame culture’, with state institutions and professional accountancy institutions in the country blaming each other for the poor progress in IFRS implementation. Although the study focuses on Bangladesh, its results have implications for international policy makers, as well as the governments and regulators of other developing economies facing similar challenges in implementing IFRS. (shrink)

The purpose of this study is to understand the drivers of social responsibility in purchasing (PSR). This study replicated and extended the range of empirical application of the model developed by Carter and Jennings {Journal of Business Logistics 25(1), 145-186, 2004). Consequently, the present study contributes to the nomological validity of concept of PSR or Purchasing Social Responsibility. The method used is derived from the previous study by Carter and Jennings (Journal of Business Logistics 25(1), 145-186, 2004), and the present (...) study extends the application of that method to an Asian environment. The data were obtained from 197 respondents in Thailand. This sample was largely composed of purchasing and supply chain managers. Respondents were asked to indicate how different dimensions of corporate social responsibility (CSR) affect PSR. The findings of the present study suggest that all the six hypothesized paths have been substantiated. Individual values and people-oriented organizational culture are the most powerful predictors of PSR. This article contributes towards filling the gap in understanding the determinants of PSR in managing supply chains, particularly in an Asian context. (shrink)

The intuition that we can think about non-existent objects seems to be in tension with philosophical concerns about the relationality of intentionality. Tim Crane’s psychologism removes this tension by proposing a psychologistic account of intentionality according to which intentionality is a purely non-relational notion. I argue that his account has counterintuitive consequences regarding our thoughts about existing objects, and as such is insufficiently plausible to convince us to reject the relationality of intentionality.

For more than a century, conventional marine vessels spatter the atmosphere with CO2 emissions and detrimental particles when operated by diesel motors/generators. Fuel cells have recently emerged as one of the most promising emission-free technologies for the electrification of ship propulsion systems. In fuel cell-based ship electrification, the entire marine power system is viewed as a direct current microgrid with constant power loads. A challenge of such settings is how to stabilize the voltages and currents of the ship’s grid. In (...) this paper, we propose a new modified backstepping controller to stabilize the MG voltage and currents. Finally, to study the performance and efficiency of our proposal, we run an experiment simulation using dSPACE real-time emulator. (shrink)

This conceptual article aims to shed light on the significance of human spiritual dimension in the process of human resource development. It suggests spiritual intelligence as the missing link in the process of human development that should be identified and considered as an important factor for developed and morally qualified human resources. Moreover, this article also uncovered the growing interest of spiritual intelligence and its implications for HRD. The interest in spiritual intelligence in the body of knowledge has been established (...) in depth which assures that SI embedded in the fabric of the fields of organizational behaviour and psychology. The article emphasizes the vital influence of SI on bottom line of the organization, whereby, human resources can meaningfully contribute towards organization with improved performance. The conventional strategy of organizations in flourishing their employees is more on enhancement of individual’s knowledge, skills, abilities and emotions control. However, despite this immense interest in human capital, organizations tend to fail to have holistic approach of human resource development which eventually affects their performance. Further, the article indicates that without considering spiritual development of employees, the logic and emotions could not be the only ample source for human beings to perform utmost standard performances. Therefore, based on this, we conclude that the emerging notion of human spiritual quotient and its multi-dimensions must be included in HRD initiatives in order to have holistic mechanism. (shrink)

Money, Markets, and Monarchies: The Gulf Cooperation Council and the Political Economy of the Contemporary Middle East By HaniehAdam, ix + 304 pp. Price PB £23.99. EAN 978–1108453158.

The purpose of this study is to understand the drivers of social responsibility in purchasing (PSR). This study replicated and extended the range of empirical application of the model developed by Carter and Jennings (Journal of Business Logistics 25(1), 145–186, 2004). Consequently, the present study contributes to the nomological validity of concept of PSR or Purchasing Social Responsibility. The method used is derived from the previous study by Carter and Jennings (Journal of Business Logistics 25(1), 145–186, 2004), and the present (...) study extends the application of that method to an Asian environment. The data were obtained from 197 respondents in Thailand. This sample was largely composed of purchasing and supply chain managers. Respondents were asked to indicate how different dimensions of corporate social responsibility (CSR) affect PSR. The findings of the present study suggest that all the six hypothesized paths have been substantiated. Individual values and people-oriented organizational culture are the most powerful predictors of PSR. This article contributes towards filling the gap in understanding the determinants of PSR in managing supply chains, particularly in an Asian context. (shrink)

This study provides evidence regarding the level of ethical cognition of business students at the entry to college as compared to a national norm. It also provides comparative evidence on the effects of group versus individual ethical cognition upon completion of a business ethics course. The Principled Score (P-score) from the Defining Issues Test (DIT) was used to measure the ethical cognition of a total sample of 301 business students (273 entering students plus 28 students in a business ethics course). (...) The results indicate that (1) business students are not significantly different from the national norms at entry to college and (2) group reasoning helps male students improve their P-scores significantly in the business ethics course at a loss of P-score (albeit not statistically significant) for female students. (shrink)

This study examines the effect of directors’ human and social capital on the level of corporate social responsibility disclosures by drawing on insights from a resource-based view. It also investigates the effect of chief executive officer power on this relationship. Data were obtained from annual reports of companies listed on the Dhaka Stock Exchange in Bangladesh from 2005 to 2013. We employ outside directors’ experiences and expertise as a proxy for board capital and measure CEO power using a ‘power index’ (...) that comprises CEO duality, ownership, tenure and family CEO status. Results show that board capital is positively associated with CSR disclosure levels; however, CEO power is negatively associated with CSR disclosures and reduces the effect of board capital on CSR disclosures. Thus, we conclude that although board capital can improve CSR practices, CEO power can also inhibit these practices. (shrink)

In recent years, there has been a noticeable increase in organizational trends to hire irregular workers. This inclination, in a time of great flux and uncertainty, exacerbates human resource issues faced by firms. We argue that corporate social responsibility can be an important antecedent to improve the workplace attitudes of irregular workers and as a result reduce the negative impact on organizations of the increased use of an irregular workforce. Hence, we explore the relationship between perceived CSR and unfairness perception (...) and social relations of subcontracted workers with regular workers. We further attempt to explain these relationships through the mediating effects of psychological contract violation and organizational identity, respectively. Our analysis supports a negative effect of composite and external CSR on unfairness perception and positive effect on social relations. Additionally, our results support partial mediating roles of psychological contract violation and organizational identity. Theoretical and practical implications of the results are also discussed. (shrink)

Emergency care providers regularly deal with ethical dilemmas that must be addressed. In comparison with in-hospital nurses, emergency medical service personnel are faced with more problems such as distance to resources including personnel, medico-technical aids, and information; the unpredictable atmosphere at the scene; arriving at the crime scene and providing emergency care for accident victims and patients at home. As a result of stressfulness, unpredictability, and often the life threatening nature of tasks that ambulance professionals have to deal with every (...) day, ethical decision-making has become an inevitable challenge. The content analysis approach was used to conduct the present qualitative study in Iran. The participants consisted of 14 EMS personnel selected through purposive sampling, which continued until the data became saturated. Data were collected using semi-structured interviews and analyzed concurrently with their collection through the constant comparison method. The process of data analysis resulted in the emergence of 3 main categories “respecting client’s values”, “performing tasks within the professional manner”, “personal characteristic”, and the emergence of eight sub-categories signifying participants’ experiences with regard to EDM. According to the results, when EMS personnel are faced with ethical dilemmas, they consider the client’s values and professional dignity, and perform the assigned tasks within the framework of the regulation. The findings also suggest that pre-hospital care providers assess legal consequences before making any decision. Further studies should be conducted regarding the experiences of the subordinates and other related parties. (shrink)

Much has been said about the need for improving the current definitions of scientific authorship, but an aspect that is often overlooked is how to formulate and communicate these definitions to ensure that they are comprehensible and useful for researchers, notably researchers active in international research consortia. In light of a rapid increase in international collaborations within natural sciences, this article uses authorship of this branch of sciences as an example and provides suggestions to improve the comprehensibility of the definitions (...) of authorship in natural sciences. It assesses whether the definition of authorship provided by the European Code of Conduct for Research Integrity can deal with current issues and problems of scientific authorship. Notably, problems that are experienced in project groups with researchers coming from multiple countries. Using theories developed by Jürgen Habermas and Robert Merton, a normative framework is developed to articulate ethical authorship in natural sciences. Accordingly, enriching the current definition of authorship with normative elements and using discipline-specific metaphors to communicate them are introduced as possible ways of improving the comprehensibility of the definition of authorship in international environments. Finally, this article provides a proposal to be considered in the future revisions of the European Code of Conduct for Research Integrity. (shrink)

The cognitive developmental theory of ethics suggests that there is a positive relationship between ethical reasoning and ethical behavior. In this study, we trained a sample of accounting and finance students in performing competitive stock trading in our state-of-the-art trading room. The subjects then performed trading of stocks under two experimental conditions: insider information, and no-insider information where significant performance-based financial awards were at stake. We also administered the Defining Issues Test. Ethical behavior, as the dependent variable was measured in (...) a binary scale: whether the subjects used insider information for trading of stocks or not. Ethical reasoning as measured by the DIT P-score indicated statistically significant effect on ethical behavior. The results have important implications for recruitment and training of professionals engaged in the use of financial markets for securities trading. (shrink)

We present an axiomatization for Basic Propositional Calculus BPC and give a completeness theorem for the class of transitive Kripke structures. We present several refinements, including a completeness theorem for irreflexive trees. The class of intermediate logics includes two maximal nodes, one being Classical Propositional Calculus CPC, the other being E1, a theory axiomatized by T → ⊥. The intersection CPC ∩ E1 is axiomatizable by the Principle of the Excluded Middle A V ∨ ⌝A. If B is a formula (...) such that → B is not derivable, then the lattice of formulas built from one propositional variable p using only the binary connectives, is isomorphically preserved if B is substituted for p. A formula → B is derivable exactly when B is provably equivalent to a formula of the form → A) →. (shrink)

Much has been said about the need for improving the current definitions of scientific authorship, but an aspect that is often overlooked is how to formulate and communicate these definitions to ensure that they are comprehensible and useful for researchers, notably researchers active in international research consortia. In light of a rapid increase in international collaborations within natural sciences, this article uses authorship of this branch of sciences as an example and provides suggestions to improve the comprehensibility of the definitions (...) of authorship in natural sciences. It assesses whether the definition of authorship provided by the European Code of Conduct for Research Integrity can deal with current issues and problems of scientific authorship. Notably, problems that are experienced in project groups with researchers coming from multiple countries. Using theories developed by Jürgen Habermas and Robert Merton, a normative framework is developed to articulate ethical authorship in natural sciences. Accordingly, enriching the current definition of authorship with normative elements and using discipline-specific metaphors to communicate them are introduced as possible ways of improving the comprehensibility of the definition of authorship in international environments. Finally, this article provides a proposal to be considered in the future revisions of the European Code of Conduct for Research Integrity. (shrink)

This paper clarifies the philosophical connection between Al-Ghazali and Descartes, with the goal to articulate similarities and differences in their famous journeys from doubt to certainty. As such, its primary focus is on the chain of their reasoning, starting from their conceptions of truth and doubt arguments, until their arrival at truth. Both philosophers agreed on the ambiguous character of ordinary everyday knowledge and decided to set forth in undermining its foundations. As such, most scholars tend to agree that the (...) doubt arguments used by Descartes and Al-Ghazali are similar, but identify their departures from doubt as radically different: while Descartes found his way out of doubt through the cogito and so reason, Al-Ghazali ended his philosophical journey as a Sufi in a sheer state of passivity, waiting for the truth to be revealed to him by God. This paper proves this is not the case. Under close textual scrutiny and through the use of basic Husserlian-phenomenological concepts, I show that Al-Ghazali's position was misunderstood, thus disclosing his true philosophic nature. (shrink)

This paper examines relationships between accountants’ personal values and their moral reasoning. In particular, we hypothesize that there is an inverse relationship between accountants’ “Conformity” values and principled moral reasoning. This investigation is important because the literature suggests that conformity with rule-based standards may be one reason for professional accountants’ relatively lower scores on measures of moral reasoning (Abdolmohammadi et al. J Bus Ethics 16 (1997) 1717). We administered the Rokeach Values Survey (RVS) (Rokeach: 1973, The Nature of Human Values (...) (The Free Press, New York)) and the Defining Issues Test (DIT) (Rest: 1979, Development in Judgment Moral Issues (University of Minnesota Press, Minneapolis, MN)) to164 graduating accounting students enrolled in capstone courses at two universities in the Northeastern United States. As potential entrants into the accounting profession, these subjects bring their values and moral reasoning to bear on attitudes and behaviors in the workplace. We find a highly significant inverse relationship between “Conformity” values and principled moral reasoning (i.e., those who prefer Conformity values have lower levels of moral reasoning). However, we also find that accounting students as a group do not prefer Conformity values above other values such as Self-actualization and Idealism, and we find positive relationships between Self-actualization and Idealism values and moral reasoning. Implications for values and ethics research are discussed. (shrink)

Ashraf H. A. Rushdy examines gratitude as a philosophical concept. In the first half of the book, he outlines its history and significance in western philosophical history, specifically in classical antiquity, the early modern era, and the Enlightenment. The second half of the book is focused on contemporary meanings of gratitude, as a sentiment, action, and disposition: how we feel grateful, act grateful, and cultivate grateful being. Rushdy argues that gratitude is a virtue that we practice in moral recognition (...) of our dependency and connectedness with our families, friends, communities, environments, and universe. (shrink)

This work underscores the importance of answering the question: who are organizational stakeholders? It argues that stakeholder theory is a normative management theory, and there is a need to differentiate between stakeholder and non-stakeholder firms. It further argues that the overall organizational stakeholder orientation indicates how narrowly or broadly organizations define their stakeholders. Therefore, this work attempts to provide a stakeholder salience scheme for stakeholder organizations, i.e., organizations with accommodative and proactive stakeholder orientations. In the process, this work reviews key (...) scholarly contributions and points out some potential weaknesses in these contributions with an aim to develop a new stakeholder typology. This work contributes to the existing literature by: introducing a contingent variable, i.e., organizational strategy, in a stakeholder typology scheme; reaffirming the normative aspect of stakeholder theory by placing normative considerations at the center of stakeholder salience typology; and improving the descriptive validity of stakeholder theory by adding a new stakeholder variable, i.e., organization, in the presented stakeholder salience typology scheme. (shrink)