- Title
- Southern African perceptions of the moral obligations and objectives of corporations
- Creator
- West, Andrew
- Date
- 2011
- Type
- Text; Conference paper
- Identifier
- http://researchonline.federation.edu.au/vital/access/HandleResolver/1959.17/75308
- Identifier
- vital:7350
- Abstract
- The question of whether or not Southern African countries should adopt a shareholder, a stakeholder, or another approach to corporate governance is relevant both to debates on corporate governance convergence, and the development of the region. Such normative arguments, however, are predicated upon some descriptive understanding. This paper investigates the claims of descriptive moral relativism, that there are differences in moral judgements between individuals/groups, by comparing the beliefs put forward by a group of black Southern African professional accounting students regarding the obligations and objectives of corporations to the underlying morality of the Anglo-American model of corporate governance. While differences were identified with the traditional theoretical Anglo-American model of corporate governance in which social responsibilities are limited or denied, fewer differences were evident when considering a more moderate Anglo-American model in which stakeholder concerns are considered. The relationship of a corporation with its community remains a possible area of difference.
- Publisher
- APIRA
- Relation
- Sixth Asia Pacific Interdisciplinary Research in Accounting Conference (APIRA 2010) p. 1-22
- Rights
- Open access
- Rights
- This metadata is freely available under a CCO license
- Subject
- 1503 Business and Management
- Full Text
- Reviewed
- Hits: 240
- Visitors: 292
- Downloads: 38
| Thumbnail | File | Description | Size | Format | |||
|---|---|---|---|---|---|---|---|
| View Details Download | SOURCE1 | Published version | 107 KB | Adobe Acrobat PDF | View Details Download |