Details

Autor(en) / Beteiligte

• Hatherly, David

Titel

The Stakeholder Knowledge Network

Ist Teil von

• The Failure and the Future of Accounting, 2013, p.43-56

Auflage

1

Ort / Verlag

United Kingdom: Routledge

Erscheinungsjahr

2013

Quelle

Alma/SFX Local Collection

Beschreibungen/Notizen

• This chapter introduces the concept of the company as a (reshaping) Stakeholder Knowledge Network (SKN). The SKN is an example of what is called distributed cognition, whereby the understanding, interpretation and capability necessary for action resides in a network of human and non-human 'actors'. Following the LEADERS business model introduced in Chapter 1, the SKN is reshaping and this reshaping is designed to leverage the network, engage and align stakeholders in order to secure the network, and to develop the network with respect to its access to intangibles. These management actions are guided by both the strategic logic (Bingham and Eisenhardt 2008) that management is following and by the financial evaluation or feedback supplied by 4S accounting. This feedback is in terms of the impact of management actions upon company value. Thus the SKN provides a common framework for both the management and evaluation of the company. It sits at the heart of the analysis of the new economy.