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首页> 外文期刊>Administrative Sciences >Stakeholder Valuing: A Process for Identifying the Interrelationships between Firm and Stakeholder Attributes
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Stakeholder Valuing: A Process for Identifying the Interrelationships between Firm and Stakeholder Attributes

机译：利益相关者评价：一种确定企业和利益相关者属性之间相互关系的过程

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As firms are creating and recreating themselves as stakeholder corporations, tensions mount between a firm’s fiduciary duties to its shareholders and the broader responsibilities inherent in a stakeholder focus. Firms have employed several techniques to help resolve this tension with limited success. We suggest that the next step in reducing this tension is formally accounting for stakeholder value through changes in financial reporting. We contend that stakeholders have a financial value to the firm that can and should be accounted for through the firm’s financial reporting system. We propose a three-step process we call stakeholder valuing (SV) to begin a conversation regarding how such a method can be created. SV begins with codifying the firm’s identity as a stakeholder entity, moves to assessing stakeholder value that’s consistent with that identity, and concludes with accounting for and reporting that value. What we are suggesting will be seen by some as a radical change in accounting practices but we believe it is necessary as we move toward a consistent, reliable, verifiable, transparent, and comparable means of accounting for the true value of a stakeholder corporation.
机译：随着公司在创建和重塑为利益相关者公司的过程中，企业对股东的信托义务与关注利益相关者所固有的广泛责任之间的紧张关系不断加剧。企业采用了多种技术来解决这种紧张局面，但取得的成功有限。我们建议减轻这种紧张关系的下一步是通过更改财务报告来正式考虑利益相关者的价值。我们认为，利益相关者对公司具有财务价值，可以并且应该通过公司的财务报告系统对其进行会计处理。我们提出了一个称为“利益相关者评估（SV）”的三步过程，以开始讨论如何创建这种方法。 SV首先将公司作为利益相关者实体的身份进行整理，然后评估与该身份一致的利益相关者价值，最后进行会计并报告该价值。在某些人看来，我们的建议将被视为会计惯例的根本变化，但我们认为，随着我们朝着一致，可靠，可验证，透明和可比的方式对利益相关方公司的真实价值进行会计核算，这是必要的。

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