Corporate Contributions As Managerial Masques: Reframing Corporate Contributions As Strategies to Influence Society*
提出企业捐赠是管理者用来影响股东、消费者、员工等利益相关者的策略性工具，并探讨其社会影响。
ABSTRACT Researchers have argued that corporate contributions serve as necessitated investments, social currency, or social responsibility efforts. This article integrates and extends these perspectives to develop a view of corporate contributions as managerial masques. It argues that managers use corporate contributions to influence various stakeholders including stockholders, consumers, employees, investors, publics and societal institutions. A strategic framework is used to explore how managers promote managerial and corporate interests through corporate contributions. the societal implications of managers' discretionary uses of corporate contributions are also discussed.