Stakeholder theory in perspective

Damak-Ayadi, Salma; Pesqueux, Yvon

doi:10.1108/14720700510562622

Cited by 108 publications

(56 citation statements)

References 37 publications

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“…This study is the first one to examine the relationship between the level of ICD and stakeholders" pressure, as measured by Damak-Ayadi and Pesqueux (2005) in their study focusing on societal disclosure of French companies. This measure based on the idea of Mitchell et al (1997), stating that "the importance of stakeholders is the degree of attention that managers give to the claims of each group."…”

Section: Stakeholders" Pressurementioning

confidence: 99%

The Determinants of Intellectual Capital Disclosure: Evidence from French stock exchange

Kateb

2015

ijafr

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The objective of this paper is to identify the determinants of voluntary intellectual capital disclosure (ICD) by analyzing a panel of French listed companies observed over the period 2006-2010. The results confirm that ownership structure, size, debts and the weight of activated goodwill are the determinants of voluntary ICD which allows managers to reduce agency conflicts and solve the inadequacy of financial reporting by disclosing relevant information (signals) for investors. However, our results disprove that voluntary ICD could be a process of legitimizing targeting other stakeholders.

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Section: Stakeholders" Pressurementioning

confidence: 99%

The Determinants of Intellectual Capital Disclosure: Evidence from French stock exchange

Kateb

2015

ijafr

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“…Refers to the Mercier's opinion cited by Salma Damak-Ayadi (2005), stakeholders are "all of the agents for whom the firm's development and good health are of prime concern." And Freeman (1984) deines them as "any group or individual that can afect or be afected by the realization of a company's objectives."…”

Section: Stakeholders and Their Collaboration In The Formation And Dementioning

confidence: 99%

Collaboration of Stakeholders In Formation and Development Nagari-Owned Enterprise

Hanida

Irawan

Syamsurizaldi

et al. 2017

pgr

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Communal land is one of the village assets that can be utilized for the beneit of the public, and it can be managed by an enterprise owned by the village, devoted to creating self-reliance of the village. Law No. 6 of 2014 on the village, mandated the management of the village assets in the form of Village-Owned Enterprise (BUMDes), in West Sumatra, it is called Nagari-Owned Enterprise (BUMNag). Nagari Lubuk Malako has several business ields managed in the form of village cooperative, which later transformed into BUMNag. This paper is the result of a research aimed at describing and analyzing how the collaboration was undertaken by many stakeholders in Nagari, in the formation and development of the BUMNag. With the descriptive qualitative method, through analysis of the data in the form of etic and emic, Nagari Government of Lubuk Malako succeeded in changing the form of the management of the business ield of smallholding plantation, to be managed by BUMNag. Changes in the form of management are the result of governance collaboration in Nagari. Stakeholders in Nagari, namely indigenous community, private irms, and youth leaders, worked together to increase participation in doing the vertical and horizontal collaboration, and made networking to push Wali Nagari (Head of Nagari) as the governmental component in order to facilitate the formation and development of BUMNag.

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“…However, the latter term is more controversial in the context of higher education; therefore, we use "stakeholders". Stakeholders can be "all agents (representatives), who can influence or become influenced when implementing organisation's objectives" and" any individual or a group, which can influence or can be influenced when implementing organisation's objectives" (Pesqueux & Damak-Ayadi, 2012;Bourne & Walker, 2005;Mainardes, Alves & Raposo, 2012). Stakeholders acting in field of higher education are interested in the activities of HEIs and are most frequently divided into internal and external (Melewar & Akel, 2005), primary and secondary (Maric, 2013) or overt and latent (Jongbloed, Enders & Salerno, 2008;Garvare & Johansson, 2010;Mainardes, Alves & Raposo, 2013).…”

Section: Stakeholders and Their Interlinkages With Heismentioning

confidence: 99%

Role of stakeholders leading to development of higher education services

Labanauskis

Ginevičius

2017

Engineering Management in Production and Services

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A B S T R A C TIn this article, a higher education institution (HEI) is analysed as an organisation performing under change conditions. In this context, needs and expectations of a wide range of university stakeholders are analysed. The aim of this article is to indicate the roles of stakeholders leading to the development of an HEI. Although Ishikawa's cause-and-effect diagram is used when identifying possible causes of a problem, it can also be seen as a method that allows splitting the subject into separate parts, which are causally interrelated. During the research of the activity fields of the HEI and the boundaries related to its surrounding groups, the connections between different groups, their interests and expectations towards the activities of the HEI were determined. The article is prepared using the theoretical-analytical approach. It contains the analysis of the literature on HEI stakeholders, quality management systems and issues concerning the organisational development. The conclusions include insights and suggestions for further research on the ways an HEI can correspond to the needs of stakeholders. K E Y W O R D S higher education institution (HEI), stakeholders, cause and effect, organisational development

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Stakeholder theory in perspective

Cited by 108 publications

References 37 publications

The Determinants of Intellectual Capital Disclosure: Evidence from French stock exchange

The Determinants of Intellectual Capital Disclosure: Evidence from French stock exchange

Collaboration of Stakeholders In Formation and Development Nagari-Owned Enterprise

Role of stakeholders leading to development of higher education services

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