Journal of Business Ethics

, Volume 65, Issue 3, pp 251–267

From Stakeholder Management to Stakeholder Accountability

Applying Habermasian Discourse Ethics to Accountability Research

DOI: 10.1007/s10551-005-5355-y

Cite this article as:
Rasche, A. & Esser, D.E. J Bus Ethics (2006) 65: 251. doi:10.1007/s10551-005-5355-y


Confronted with mounting pressure to ensure accountability vis-à-vis customers, citizens and beneficiaries, organizational leaders need to decide how to choose and implement so-called accountability standards. Yet while looking for an appropriate standard, they often base their decisions on cost-benefit calculations, thus neglecting other important spheres of influence pertaining to more broadly defined stakeholder interests. We argue in this paper that, as a part of the strategic decision for a certain standard, management needs to identify and act according to the needs of all stakeholders. We contend that the creation of a dialogical understanding among affected stakeholders cannot be a mere outcome of applying certain accountability standards, but rather must be a necessary precondition for their use. This requires a stakeholder dialogue prior to making a choice. We outline such a discursive decision framework for accountability standards based on the Habermasian concept of communicative action and, in the final section, apply our conceptual framework to one of the most prominent accountability tools (AA 1000).


accountability standards discourse ethics Habermas organizational accountability stakeholder management stakeholder dialogue 


AA 1000

AccountAbility 1000


Global Reporting Initiative


Institute of Social and Ethical Accountability


International Organization for Standardization


Social and Ethical Accounting, Auditing, and Reporting


Non-Governmental Organization

SA 8000

Social Accountability 8000

Copyright information

© Springer 2006

Authors and Affiliations

  1. 1.Department of Logistics and OrganizationUniversity of the Armed Forces Hamburg, Helmut-Schmidt UniversityHamburgGermany
  2. 2.London School of Economics and Political ScienceLondonUK

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