MCCULLOCH, Maureen and RIDLEY-DUFF, Rory (2016). Beyond accounting for capitals : FairShares – a model for recompensing capital contributions. Rethinking Capitals, 4.
TECPLN149282 Mcculloch RidleyDuff.pdf - Published Version
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Our current organisational structures, in both the commercial and the charitable sectors, suffer from a democratic deficit which acts as a barrier to the creation of a more equal society. The FairShares Model incorporates a straightforward process to recompense providers of non-financial capital to organisations. By doing so, it addresses questions of power and control that are left unanswered by methods which simply measure different sorts of capital used and/or generated by organisations. It is currently primarily concerned with adequately recompensing intellectual, human and social capital contributions in line with financial, and to enhance the management of natural capital through commitments to social auditing.
|Additional Information:||Original paper submitted to the 2014 Rethinking Capitals conference organised by the ICAEW.|
|Uncontrolled Keywords:||FairShares, capital, accounting, democracy, sustainability|
|Research Institute, Centre or Group:||Sheffield Business School Research Institute > Ethical Organisations|
|Depositing User:||Rory Ridley-Duff|
|Date Deposited:||25 May 2016 10:21|
|Last Modified:||09 Dec 2016 13:56|
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