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Volume Five of Business and Society 360focuses on research from leading scholars in this discipline contribute to a 360-degree evaluation of theory, including cross-discipline research, empirical explorations, cross-cultural studies, literature critiques, and meta-analysis projects.

The Business and Society (BAS) 360 book series is an annual publication targeting cutting-edge developments in the broad business and society field, such as stakeholder management, corporate social responsibility and citizenship, business ethics, sustainability, social entrepreneurship and others. Each volume will feature a comprehensive discussion and review of the current "state" of the research and theoretical developments in a specific business and society area. Volume Four focuses on research drawn from work grounded in "Sustainability." Scholars known in this discipline contribute to a 360-degree evaluation of the theory, including cross-discipline research, empirical explorations, cross-cultural studies, literature critiques, and meta-analysis projects. Sustainability should appeal to wide range of readers - from emerging and senior business school educators researching and teaching in the business and society field to doctoral and masters level students across the business, social sciences and natural sciences seeking to learn about this multi-discipline and sustained field of management study.

As business and society is an inherently multi-disciplinary scholarly area, the book will draw from work in areas outside of business and management, such as psychology, sociology, philosophy, religious studies, economics and other related fields, as well as the natural sciences, education, and other professional areas of study.

"Stakeholder theory is used for many purposes in a wide array of disciplines. It was intended to serve as a strategic management tool for business and society relationships in a capitalist system. While it has broad scholarly appeal, it is still somewhat controversial and is considered to be empirically underdeveloped. This new book offers a series of ten chapters from well-known, established and emerging business and society scholars working with stakeholder theory in its many aspects. Each chapter is centered on a different sub-topic related to stakeholder management, written by the actual published experts on that sub-topic. The chapters stand alone as comprehensive pieces of scholarship in themselves, but they are intimately related and interwoven so as to give readers an overall sense of cohesion around the area of stakeholder management."--

"The Theory of the Firm is commonly viewed as axiomatic by business school academicians. Considerations spanning organizational structures, their boundaries and roles, as well as business strategies all relate to the theory of the firm. The dominant theory of the firm poses that markets act perfectly to maximize the well-being of society when people act to maximize the personal utility of their individual purchases and firms act to maximize financial returns to their owners. However, burgeoning evidence and discourse across the scientific and policy communities suggests that the economic, social, and environmental consequences of accepting and applying this theory in the organization of business and society threatens the survival of the human species, among countless others. This book provides the latest thinking on alternatives to the theory of the firm as cornerstone of managerial decision making. Authors explore and elucidate theories that help us understand a firm differently and suggest alternatives to the theory of the firm. This book will be of value to researchers, academics, practitioners, and students interested in leadership, strategic management, and the intersection of corporate interests and the wellbeing of society."

"The Theory of the Firm is commonly viewed as axiomatic by business school academicians. Considerations spanning organizational structures, their boundaries and roles, as well as business strategies all relate to the theory of the firm. The dominant theory of the firm poses that markets act perfectly to maximize the well-being of society when people act to maximize the personal utility of their individual purchases and firms act to maximize financial returns to their owners. However, burgeoning evidence and discourse across the scientific and policy communities suggests that the economic, social, and environmental consequences of accepting and applying this theory in the organization of business and society threatens the survival of the human species, among countless others. This book provides the latest thinking on alternatives to the theory of the firm as cornerstone of managerial decision making. Authors explore and elucidate theories that help us understand a firm differently and suggest alternatives to the theory of the firm. This book will be of value to researchers, academics, practitioners, and students interested in leadership, strategic management, and the intersection of corporate interests and the wellbeing of society."

AbstractThe proposed adoption of International Financial Reporting Standards (IFRS) in the United States has ignited a debate as to whether the principles‐based nature of these standards better serves the interests of investors. While it is argued that these principled‐based standards will encourage more transparent financial reporting than the current rules‐based U.S. standards, critics argue that IFRS will invite more aggressive financial reporting through the liberal exercising of professional judgment. This empirical study aims to understand what individual and organizational factors may affect aggressiveness when making accounting judgments. In particular, we examine the influence that prior ethics training, codes of ethics and an individual's predominant moral reasoning schema have on adherence to company policy in an accounting‐related (depreciation) judgment. Results of the study show that respondents with prior ethics training are more likely to adhere to company accounting policy than those who have not had formal ethics education. Respondents presented with a company ethics code also were less aggressive in their accounting judgments than those who were not presented with a code prior to reading the scenario. Finally, decision aggressiveness was moderated by individuals who used conventional moral reasoning schemas.