From Stakeholder Management to Stakeholder Accountability

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). Andreas Rasche is currently working at the chair for Business Administration at the Helmut-Schmidt-University, Hamburg, Germany and is finishing his PhD in strategic management at EUROPEAN BUSINESS SCHOOL, Germany where he is also teaching business ethics. His research interests include the institutionalization of ethics initiatives in multinational corporations (see also www.ethics-in-pratice.org) and reflections about the theory of strategic management. Daniel Esser until recently was a Tutorial Fellow in Development Management at the London School of Economics and Political Science. He is now working for the UN Economic and Social Commission for Asia and the Pacific where he is involved in the design and management of urban governance programmes and service schemes supporting the poverty reduction agenda for the region.     

Contribution of the Management System and the Institutional Framework to the Efficiency of Values-Based Management

We use institutional-related theories and a unique natural experiment that enables an exogenous test of the influence of controlling shareholders on managerial accountability to corporate fraud. In China, prior to the Split Share Structure Reform (SSSR), state shareholders held restricted shares that could not be traded. This restriction mitigated state-owned enterprise controlling shareholders’ incentives to monitor managers. The data examined show the SSSR strengthens incentives of state-owned enterprise controlling shareholders to replace fraudulent management. Our findings support the view that economic incentives are important to promote corporate governance and deter fraud.     

从盈余管理透视会计核算制度改革

进行会计核算制度改革，使我国的会计制度发展递进到一个更高层次，这对社会主义市场经济的发展具有深远意义。盈余管理是企业管理当局通过合法的会计和非会计方法影响财务报告中有关会计数据以达到既定目的时作出的判断决策和会计选择的过程。然而盈余管理有利有害，应努力做到趋利避害，以促进会计核算制度的改革。     

从物流管理的角度看工程项目成本控制

随着现代技术的迅猛发展,物流业作为现代经济的重要组成部分和工业化进程中最为经济合理的服务模式,并作为企业经营的基本职能,实施系统化、现代化的科学管理而在全球范围内迅速发展。在国际上,物流产业被认为是国民经济发展的动脉和基础产业,其发展程度是衡量一个国家现代化程度和综合国力的重要标志,也是降低物流成本,提高流通速度的重要利润源泉。     

Leading by Example: Values-Based Strategy to Instill Ethical Conduct

Years of research clearly shows that relying on traditional organizational power bases is not effective when companies want to promote business ethics and performance. It is not only that the use of legitimate power to establish ethics codes and coercive power to punish employees who do not comply does not work; this study—based on a multi-method research approach in the retail industry—indicates that the classic iron fist leads to unethical business values and lower service performance. But there is a light at the end of the tunnel for forward-looking managers. The ethical attitudes and behaviors of employees within international organizations is a dynamic variable that is possible to change by the use of values-based leadership. Our extensive study of a large grocery store chain owned by a multinational corporation indicates that managers who lead by example will boost team values and commitment.     

从科学管理到公司治理

本文认为,管理理论与实践的发展有其内在轨迹,即企业管理学的研究重心依次从一线人员、中级管理人员转移到高级管理人员。其重心转移过程是期望与现实之间的动态平衡过程,而实现这一平衡的主要手段是标准化管理即“广义科学管理”。考虑到标准化本身存在的缺陷以及我国企业无论在一线员工还是高层管理人员层面上都存在标准化管理工作虚位的情况,文章提出,为了促进我国企业管理的进步,应实施渐进的标准化建设过程,依照自身的认识规律和实践过程,逐次逐级建立和完善标准化管理,其对象依次为一线人员、中级管理人员和高级管理人员,特殊情况下,也不排除同时在三个层次上发生“革命式”进展。     

From Management Systems to Corporate Social Responsibility

At the start of the 21st century, Corporate Social Responsibility (CSR) seems to have great potential for innovating business practices with a positive impact on People, Planet and Profit. In this article the differences between the management systems approach of the nineties, and Corporate Social Responsibility are analysed.An analysis is structured around three business principles that are relevant for CSR and management systems: (1) doing things right the first time, (2) doing the right things, and (3) continuous improvement and innovation. Basically CSR is focussing on the second principle, and management systems focus on the first. However, CSR is very likely to build on the management systems as well.From a CSR point of view, the existing generation of management systems with their focus on rational control (= doing things right) can only be of limited use in the development of CSR. However, the preventive rationalities of management systems are important. Values and the principle doing the right things is extremely relevant for CSR. This goes far beyond the present generation of ISO type management systems; opportunities stem from building on TQM approaches like the EFQM Business Excellence model. Continuous improvement and innovation is a permanent challenge underlying the two other business principles, and requires both individual and organisational learning processes. In the present generation of management systems, continuous improvement mainly addresses rational prevention, barely the value aspects of business.For the further development and implementation of CSR, each of the three business management principles are vital. There is a need for a new generation of management systems that addresses the values at stake in strategic decision-making, both at company level and in the behaviour of individuals, while the rationalities of prevention and anticipation are still relevant. In both directions more emphasis for continuous learning and innovation will be needed.CSR is likely to trigger the development of management systems in the directions mentioned. This will support companies to be credible and transparent in improving the performance with respect to people, planet and profit.     

会计信息化向知识管理方向发展的探讨

在知识经济时代,信息技术的发展和知识管理的兴起,对会计信息化如何发展提出了迫切要求,为了适应知识经济时代的要求,提出了会计信息化要向知识管理方向发展,目的是将知识管理的原理与方法融入到其中,从而满足企业控制决策对知识的需要。针对这一目的,探讨了会计信息化呈现出的新含义、新特征、实施策略及向知识管理方向发展应遵循的原则。     

从一般管理到母合优势——多元化经营的管理逻辑演变

本文从支持多元化发展的管理逻辑演变角度对20世纪50年代以来的多元化经营实践进行了理论综述。从广泛多元化到均衡多元化到相关多元化再到有限多元化,多元化经营经历了不同的发展阶段,各个阶段的发展重点和支持理论存在一定变化:从注重通用性的一般管理技能向强调专有性的母合管理优势演变。这种逻辑演变呈现出一种螺旋式的发展轨迹。     

面向新农村经济建设的村级组织负责人经济责任审计模式的研究

长期以来,农村经济几乎是各种经济监督的盲区,对村级组织负责人经济责任开展的审计工作刚刚起步,当前村级组织负责人经济责任审计的基本运行模式存在一定的弊端,不适应我国现阶段村级组织机构状况及农村经济管理体制,影响了村级组织负责人经济责任审计的预期效果。成立村级组织负责人经济责任审计工作领导小组、设立乡镇审计服务所或者农村审计分局等专门的审计机构和构建市(县)与镇(区)的村级组织负责人经济责任审计网络等审计模式将有利于充分发挥村级组织负责人经济责任审计的作用,为新农村经济建设服务。     

绿色采购：从内部环境管理到绿色供应链管理

绿色采购的实施对提升绿色供应链各环节的环境管理绩效水平、社会责任管理绩效水平都具有重要意义。     

基于服务管理角度的团队旅游干预行为的预防和控制

导游服务是旅行社产品由“虚拟”转化为“现实”的过程，它是一种专业的、高接触性服务。在此过程中，由于旅游者和旅行社、导游人员各自的利益基点不同，他们构成了一个统一对立的矛盾体，由此产生相互间的干预和控制。文章通过对旅游者干预行为的研究分析，提出了旅行社和导游人员预防、控制干预的措施，以期对提高旅行社产品的质量起现实的指导作用。     

Improving Marketing Accountability through Better Management of the Market Research Process

Market research should have a great deal of potential for assisting managers who want to set goals and evaluate performance of marketing and customer-related activities. However, because of the low status, and apparent complexity surrounding both the research processes and the external MR industry as a whole, this potential is often overlooked or disregarded in practice. We develop a process model to explain the issues introduced during the lengthy journey from research survey data to management decision taking, and show how, in the broader context of management decision taking, improving the management of the market research process can result in better marketing accountability. The paper concludes with two interesting scenarios for the future direction of the MR industry, and some practical recommendations for client firms.     

Project Management：From Site Office to Project Department

To a construction company,the department of project is the basic unit,and project management is of basic content.With 30 years experiences in market practice since the reform and opening up,project management is developing its own style according to the real situation in China.     

Corporations and NGOs: When Accountability Leads to Co-optation

Interactions between corporations and nonprofits are on the rise, frequently driven by a corporate interest in establishing credentials for corporate social responsibility (CSR). In this article, we show how increasing demands for accountability directed at both businesses and NGOs can have the unintended effect of compromising the autonomy of nonprofits and fostering their co-optation. Greater scrutiny of NGO spending driven by self-appointed watchdogs of the nonprofit sector and a prevalence of strategic notions of CSR advanced by corporate actors weaken the ability of civil society actors to change the business practices of their partners in the commercial sector. To counter this trend, we argue that corporations should embrace a political notion of CSR and should actively encourage NGOs to strengthen “downward accountability” mechanisms, even if this creates more tensions in corporate–NGO partnerships. Rather than seeing NGOs as tools in a competition for a comparative advantage in the market place, corporations should actively support NGO independence and critical capacity.     

从"非典"谈组织在危机中的形象管理

组织的形象危机来源于组织与相关环境的严重不和谐因子。危机过程中，时间是组织的稀缺资源，因此在消除不和谐因子的同时，更重要的是迅速建立和谐因子，对和谐因子的管理和运作是组织在危机中成功形象管理的关键。     

推进企业积极履行社会责任的对策思考

企业社会责任已经成为社会可持续发展的一个重要的战略研究内容,它受到了各国政府、非政府组织和众多学者的重视和关注。目前我国对于企业社会责任的研究还处于初起阶段,存在不少问题本文对其成因进行分析和探讨,并依据目前现有的资料和研究成果提出了有效对策。     

The Dilemma of Accountability for Professionals: A Challenge for Mainstream Management Theories

Professional institutions are increasingly confronted by fiscal constraints and political pressures to improve and increase their accountability in a competitive consumer-driven market. Accordingly, the need to ensure efficiency and accountability is of strategic importance. This article reports on a qualitative study of medical professionals that assessed the utility of financial incentives and external control methods derived from agency theory to ensure accountability of professionals. The authors argue that approaches derived from stewardship and institutional theories can extend the principal–agent perspective to sustain greater social and ethical accountability.     

Social Accountability and Corporate Greenwashing

Critics of SRI have said little about the integrity of corporate representations resulting in screening inclusion or exclusion. This is surprising given social and environmental accounting research that finds corporate posturing and deception in the absence of external verification, and a parallel body of literature describing corporate "greenwashing" and other forms of corporate disinformation. In this paper I argue that the problems and challenges of ensuring fair and accurate corporate social reporting mirror those accompanying corporate compliance with law. Similarities and points of convergence between social reporting and corporate compliance are discussed, along with proposals for reform.