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STAKEHOLDER THEORY CLASSIFICATION, DEFINITIONS AND ...

1 STAKEHOLDER THEORY CLASSIFICATION, DEFINITIONS AND ESSENTIAL CONTESTABILITY Dr. Samantha Miles Reader in Accounting and Finance, Research Lead Accounting, Finance and Economics Faculty of Business, Oxford Brookes University, Headington Campus, Oxford, OX3 0BP, UK, 2 STAKEHOLDER THEORY CLASSIFICATION, DEFINITIONS AND ESSENTIAL CONTESTABILITY ABSTRACT Purpose Recognising the STAKEHOLDER concept as an essentially contested concept subject to multiple competing interpretations, this chapter presents a systematic meta- THEORY level conceptual analysis of STAKEHOLDER THEORY . A conceptual enquiry is required for optimal development of STAKEHOLDER THEORY : to reduce conceptual confusion and prevent STAKEHOLDER THEORY from developing into an accumulation of disparate ideas.

and meta-level analysis of stakeholder definitions, clearly indicates that stakeholder theory is a . single theory. Through the analysis of multi-contextual contributions to . 3 stakeholder theory, an invaluable overview of what we know about stakeholder theory

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