Beyond accounting for capitals : FairShares – a model for recompensing capital contributions

MCCULLOCH, Maureen and RIDLEY-DUFF, Rory (2016). Beyond accounting for capitals : FairShares – a model for recompensing capital contributions. Rethinking Capitals, 4.

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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.

Item Type: Article
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
Departments: Sheffield Business School > Management
Depositing User: Rory Ridley-Duff
Date Deposited: 25 May 2016 10:21
Last Modified: 27 Jan 2018 01:09

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