Financializing Stakeholder Claims
研究了会计如何为利益相关者的主张赋予财务价值，通过时间、安全和优先级三个维度将主张金融化，并以通用电气的养老金会计为例说明其影响。
ABSTRACT This paper examines the role of accounting in assigning financial values to stakeholder claims. Stakeholder theorists have called for metrics managers can use to coordinate stakeholder claims. We argue that accounting already serves as the dominant example of such a tool, and that its role in measuring and representing stakeholder claims, and how those representations are used by stakeholders and managers, is not well understood. We suggest that accounting financializes stakeholder claims along three inductively‐developed dimensions, namely time, security, and priority. We analyse the case of pension accounting at General Electric to theorize concerning how these dimensions shape stakeholder claims and are used by stakeholders and managers to trade‐off claims, demarcate claimants into groups, and reconstruct claims during negotiations.