Profit and Other Values: Thick Evaluation in Decision Making
本文指出利润最大化者与利益相关者理论家都认为管理者需同时考虑多种价值，但如何协调单一价值最大化与多价值考量尚不明确。作者提出通过日常语言中的厚价值概念进行厚评价，可同时考虑不同价值，利润最大化只是其中一种方式。
ABSTRACT: Profit maximizers have reasons to agree with stakeholder theorists that managers may need to consider different values simultaneously in decision making. However, it remains unclear how maximizing a single value can be reconciled with simultaneously considering different values. A solution can neither be found in substantive normative philosophical theories, nor in postulating the maximization of profit. Managers make sense of the values in a situation by means of the many thick value concepts of ordinary language. Thick evaluation involves the simultaneous consideration of different values: making sense of a value always involves knowing how to engage with it given the other values in the situation. This also goes for profit: maximization is only one way of engaging with the value of profit, and grasping whether maximization is appropriate involves considering other values. We discuss some consequences of our approach for stakeholder theorists and profit maximizers.