1. bookVolume 6 (2018): Issue 2 (December 2018)
Journal Details
License
Format
Journal
eISSN
2198-6800
First Published
16 Apr 2017
Publication timeframe
2 times per year
Languages
English, German
access type Open Access

Soll die Betriebswirtschaftslehre die Interessen anderer Akteure explizit berücksichtigen?

Published Online: 10 Jan 2020
Volume & Issue: Volume 6 (2018) - Issue 2 (December 2018)
Page range: 155 - 169
Received: 30 Nov 2017
Accepted: 12 Jul 2018
Journal Details
License
Format
Journal
eISSN
2198-6800
First Published
16 Apr 2017
Publication timeframe
2 times per year
Languages
English, German
Abstract

Business administration argues that means-end-analysis in the interest of firms does not need to take the interests of other actors into account. Its implicit or explicit reason is that there is a harmony between firm goals and the interests of other actors. This study objects from a critical rationalist perspective that such harmony hypotheses are not empirically confirmed. Because of this, actors are not truly free to pursue their own interests. Instead, this study argues that actors on markets are allowed to pursue their own interests as long as they consider the legitimate interests of other actors at the same time. The study goes on to show how business administration should analyze means-end-statements that try to realize this market value.

Keywords

Aaken, Dominik van (2012), Individuelle Freiheit als Grundlage normativer Ökonomik, in: ZfB Special Issue, 82. Jg./Heft 6, S. 81-102.Search in Google Scholar

Albach, Horst (2005), Betriebswirtschaftslehre ohne Unternehmensethik, in: ZfB, 75. Jg., S. 809-831.Search in Google Scholar

Albert, Hans (1985), Treatise on Critical Reason, Princeton.10.1515/9781400854929Search in Google Scholar

Albert, Hans (1999), Between Social Science, Religion and Politics: Essays in Critical Rationalism, Amsterdam/Atlanta.Search in Google Scholar

Aspers, Patrick und Jens Beckert (2017), Märkte, in: Andrea Maurer (Hg.), Handbuch der Wirtschaftssoziologie, 2. Aufl., Wiesbaden, S. 215-240.10.1007/978-3-531-19907-8_13Search in Google Scholar

Beauchamp, Tom L. (2003), The Nature of Applied Ethics, in: Raymond G. Frey und Christopher H. Wellman (Hg.), A Companion to Applied Ethics, Malden, S. 1-16.Search in Google Scholar

Beckert, Jens (1996), What is Sociological about Economic Sociology? Uncertainty and the Embeddedness of Economic Action, in: Theory and Society, Vol. 25/No. 6, S. 803-840.Search in Google Scholar

Berlin, I. (2002a), Introduction, in: Henry Hardy (Hg.), Liberty, Oxford, S. 3-54.10.1093/019924989X.003.0001Search in Google Scholar

Berlin, I. (2002b), Two Concepts of Liberty, in: Henry Hardy (Hg.), Liberty, Oxford, S. 166-217.10.1093/019924989X.003.0004Search in Google Scholar

Biondi, Yuri und Guiseppe Marzo (2011), Decision Making Using Behavioral Finance for Capital Budgeting, in: H. Kent Baker und Philip English (Hg.), Capital Budgeting Valuation: Financial Analysis for Today´s Investment Decision, Hoboken, New Jersey, S. 421-444.10.1002/9781118258422.ch22Search in Google Scholar

Buchanan, James M. und Viktor J. Vanberg (1991), The Market as a Creative Process, in: Economics and Philosophy, Vol. 7/No. 2, S. 167-186.Search in Google Scholar

Burkatzki, Eckhard und Albert Löhr (2008), Wirtschafts -kriminalität und Ethik – einführende Anmerkungen, in: Albert Löhr und Eckhard Burkatzki (Hg.), Wirtschaftskriminalität und Ethik, Mering, S. 11-21.Search in Google Scholar

Carroll, Archie B und Kareem M. Shabana (2010), The Business Case for Corporate Social Responsibility: A Review of Concepts, Research and Practice, in: International Journal of Management Reviews, Vol. 12/No. 1, S. 85-105.Search in Google Scholar

Crane, Andrew und Dirk Matten (2016), Business Ethics: Managing Corporate Citizenship and Sustainability in the Age of Globalization, 4th ed., New York.Search in Google Scholar

Donaldson, Thomas und Lee E. Preston (1995), The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications, in: Academy of Management Review, Vol. 20/No. 1, S. 65-91.Search in Google Scholar

Etzioni, Amitai (2015), Common Good, in: Michael T. Gibbons (Hg.), The Encyclopedia of Political Thought, Malden, S. 603-610.Search in Google Scholar

Fama, Eugene F. (1980), Agency Problems and the Theory of the Firm, in: Journal of Political Economy, Vol. 88/No. 2, S. 288-307.Search in Google Scholar

Fligstein, Neil (2011), Die Architektur der Märkte, Wiesbaden.10.1007/978-3-531-92638-4Search in Google Scholar

Freeman, R. Edward und Robert A. Phillips (2002), Stakeholder Theory: A Libertarian Defense, in: Business Ethics Quarterly, Vol. 12/No. 3, S. 331-349.Search in Google Scholar

Gadenne, Volker (2006), Methodological Rules, Rationality, and Truth, in: Colin Cheyne (Hg.), Rationality and Reality: Conversations with Alan Musgrave, Dordrecht, S. 97-107.10.1007/1-4020-4207-8_6Search in Google Scholar

Gaus, Gerald (2010), The Idea and Ideal of Capitalism, in: George G. Brenkert und Tom L. Beauchamp (Hg.), Business Ethics, Oxford, S. 73-95.Search in Google Scholar

Grotherr, Siegfried (2015), Wie weit geht die gesellschaftsrechtliche Verpflichtung des Vorstands zur (aggressiven) internationalen Steuerplanung?, in: Die Unternehmensbesteuerung, 6. Jg., S. 360-372.10.9785/ubg-2015-080607Search in Google Scholar

Gröneweg, Christine und Wenzel Matiaske (2012), Gullivers Fesseln – Corporate Social Responsibility als Normbildung, Bericht Nr. 25, Werkstatt für Organisation und Personalforschung e. V. Berlin.Search in Google Scholar

Heitfeldt, Mark und Ute Schmiel (2017), Was spricht für das Besteuerungsziel „Gleichmäßigkeit der Besteuerung“? – zugleich ein Beitrag zum Problem der Begründung von Normen, in: Werner Nienhüser und Ute Schmiel (Hg.), Steuern und Gesellschaft, Marburg, S. 95-126.Search in Google Scholar

Hirschman, Albert O. (1986), Rival Views of Market Society and Other Recent Essays, New York.Search in Google Scholar

Holstein, Lars (2003), Nachhaltigkeit und neoklassische Ökonomik, Marburg.Search in Google Scholar

Hoßfeld, Heiko und Ute Schmiel (2015), Corporate Social Responsibility in der Marktwirtschaft – ein erfahrungswissenschaftlich begründetes Konzept, in: Zeitschrift für Wirtschafts- und Unternehmensethik, 16. Jg./Heft 3, S. 313-338.Search in Google Scholar

Jensen, Michael C. und William H. Meckling (1976), Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure, in: Journal of Financial Economics, Vol. 3/No. 4, S. 305-360.Search in Google Scholar

Kleinewefers, Henner (2008), Einführung in die Wohlfahrtsökonomie, Stuttgart.Search in Google Scholar

Köhler, Richard, Hans-Ulrich Küpper und Andreas Pfingsten (2007), Betriebswirtschaftslehre, in: Richard Köhler, Hans-Ulrich Küpper und Andreas Pfingsten (Hg.), Handwörterbuch der Betriebswirtschaft, Stuttgart, S. 134-160.Search in Google Scholar

Mas-Colell, Andreu, Michael D. Whinston und Jerry R. Green (1995), Microeconomic Theory, New York.Search in Google Scholar

Meyer, John. W. und Brian Rowan, (1977), Institutionalized Organizations: Formal Structure as Myth and Ceremony, in: American Journal of Sociology, Vol. 83/No. 2, S. 340-363.Search in Google Scholar

Nutzinger, Hans G. (1992), Der Begriff Verantwortung aus ökonomischer und sozialethischer Sicht, in: Karl Homann (Hg.), Aktuelle Probleme der Wirtschaftsethik, Berlin, S. 43-67.Search in Google Scholar

Opp, Karl-Dieter (2014), Methodologie der Sozialwissenschaften, 7. Aufl., Wiesbaden.10.1007/978-3-658-01911-2Search in Google Scholar

Pfeffer, Jeffrey und Gerald R. Salancik (2003), The External Control of Organizations: A Resource Dependence Perspective, Stanford.Search in Google Scholar

Polanyi, Karl (1957), The Economy as an Instituted Process, in: Karl Polanyi, Conrad M. Arensberg und Harry W. Pearson (Hg.), Trade and Market in the Early Empires, Chicago.Search in Google Scholar

Popper, Karl R. (1968), The Logic of Scientific Discovery, 2nd ed., London.Search in Google Scholar

Richter, Rudolf und Eirik G. Furubotn (2005), Institutions and Economic Theory, 2nd ed., Ann Arbor.Search in Google Scholar

Schanz, Günther (2009), Wissenschaftsprogramme der Betriebswirtschaftslehre, in: Franz X. Bea und Marcell Schweitzer (Hg.), Allgemeine Betriebswirtschaftslehre, Bd. 1, 10. Aufl., Stuttgart, S. 81-159.Search in Google Scholar

Schmidt, Reinhard H. und Gerald Spindler (1997), Shareholder-Value zwischen Ökonomie und Recht, in: Heinz-Dieter Assmann (Hg.): Wirtschafts- und Medienrecht in der offenen Demokratie, Heidelberg, S. 515-555.Search in Google Scholar

Schmiel, Ute (2012), Ist der Ertragswert eine mögliche finanzwirtschaftliche Zielgröße für nachhaltiges wirtschaftliches Handeln?, in: Die Betriebswirtschaft, Jg. 72/Heft 4, S. 309-323.Search in Google Scholar

Schneider, Dieter (2001), Betriebswirtschaftslehre, Geschichte und Methoden der Wirtschaftswissenschaft, Bd. 4, München.10.1515/9783486786880Search in Google Scholar

Schweitzer, Marcell (2009), Einleitung: Grundfragen, in:, Franz X. Bea und Marcell Schweitzer (Hg.), Allgemeine Betriebswirtschaftslehre, Bd. 1, 10. Aufl., Stuttgart, S. 1-80.Search in Google Scholar

Sen, Amartya (1988), Freedom of Choice, in: European Economic Review, Vol. 32/No. 2-3, S. 269-294.Search in Google Scholar

Shackle, George L.S. (1972), Epistemics and Economics, Cambridge.Search in Google Scholar

Shubik, Martin (2007), Chapter 5 Accounting and its relationship to general equilibrium theory, in: Yuri Biondi, Arnaldo Canziani und Thierry Kirat (Hg.), The Firm as an Entity: Implications for Economics, Accounting and the Law, Abingdon, S. 73-81.10.4324/9780203931110.ch5Search in Google Scholar

Smith, Adam (1966), An Inquiry Into the Nature and Causes of the Wealth of Nations: Volume 1, New York.Search in Google Scholar

Sundaram, Anant K. und Andrew Inkpen (2004), The Corporate Objective Revisited, in: Organization Science, Vol. 15/No. 3, S. 350-363.Search in Google Scholar

Thielemann, Ulrich (2008), Unternehmensverantwortung ethisch ernst genommen: The Case against the Business Case und die Idee verdienter Reputation, in: Ludger Heidbrink und Alfred Hirsch (Hg.), Verantwortung als marktwirtschaftliches Prinzip, Frankfurt a. M., S. 199-230.Search in Google Scholar

Thielemann, Ulrich und Jürgen Weibler (2007), Betriebswirtschaftslehre ohne Unternehmensethik? Vom Scheitern einer Ethik ohne Moral, in: ZfB, 77. Jg., S. 179-194.10.1007/s11573-007-0014-7Search in Google Scholar

Ulrich, Peter (2008), Integrative Wirtschaftsethik: Grundlagen einer lebensdienlichen Ökonomie, 4. Aufl., Bern.Search in Google Scholar

Vanberg, Viktor (1992), Organizations as Constitutional Systems, in: Constitutional Political Economy, Vol. 3/No. 2, S. 223-253.Search in Google Scholar

Vanberg, Viktor (2001), Markets and the Law, in Neil J. Smelser und Paul B. Baltes (Hg.), International Encyclopedia of the Social and Behavioral Sciences, 14, Amsterdam, S. 9221-9227.Search in Google Scholar

Vanberg, Viktor (2002), Rational Choice vs. Program-based Behavior, in: Rationality and Society, Vol. 14, S. 7-54.Search in Google Scholar

Vanberg, Viktor (2004), The Rationality Postulate in Economics: Its Ambiguity, Its Deficiency and Its Evolutionary Alternative, in: Journal of Economic Methodology, Vol. 11/No. 1, S. 1-29.Search in Google Scholar

Vanberg, Viktor (2005), Market and State: The Perspective of Constitutional Political Economy, in: Journal of Institutional Economics, Vol. 1/No. 1, S. 23-49.Search in Google Scholar

Vanberg, Viktor (2007), Corporate Social Responsibility and the “Game of Catallaxy”: The Perspective of Constitutional Economics, in: Constitutional Political Economy, Vol. 18/No. 2, S. 199-222.Search in Google Scholar

Vanberg, Viktor (2011), Liberal constitutionalism, constitutional liberalism and democracy, in: Constitutional Political Economy, Vol. 22/No. 1, S. 1-20.Search in Google Scholar

Vanberg, Viktor (2014), Evolving Preferences and Welfare Economics: The Perspective of Constitutional Political Economy, in: Jahrbücher für Nationalökonomie und Statistik, Vol. 234/No. 2-3, Stuttgart, S. 328-349.Search in Google Scholar

Wagner, Franz W. (2014), Wagner, Franz W. (2014): Der Homo Oeconomicus als Menschenbild des Steuerrechts, in: DStR 2014, 52. Jg. Heft 24, S. 1133-1143.Search in Google Scholar

Weise, Peter, Wolfgang Brandes, Thomas Eger und Manfred Kraft (2005), Neue Mikroökonomie, 5. Aufl., Heidelberg.Search in Google Scholar

Witt, Ulrich (2009), Novelty and the Bounds of Unknowledge in Economics, in: Journal of Economic Methodology, Vol. 16/No.4, S. 361-375.Search in Google Scholar

Witt, Karsten (2017), Aggressive Steuergestaltung, in: Werner Nienhüser und Ute Schmiel (Hg.), Steuern und Gesellschaft, Marburg, S. 239-264.Search in Google Scholar

Wöhe, Günter (2016), Einführung in die Allgemeine Betriebswirtschaftslehre, 26. Aufl., München.Search in Google Scholar

Recommended articles from Trend MD

Plan your remote conference with Sciendo