Accounting for worker cooperatives

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En el marco del congreso de economía social celebrado en EOI Sevilla los 27 y 28 de mayo, Alice Bryer, Golsmiths College, presenta su estudio sobre las empresas recuperadas de Argentina. 27_05_2010

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Accounting for worker cooperatives? The case of the Argentinean empresas recuperadas

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This document was developed by Corporate Excellence – Centre for Reputation Leadership and among other sources contains references to the statements made by Federico Mayor Zaragoza, Chairman of the Scientific Council at Fundación Ramón Areces; Adela Cortina, Professor at the University of Valencia; José Luis Monzón, President of CIRIEC; Charles Fombrun, PChairman at Reputation Institute and José Manuel Pérez Díaz-Pericles,Founder of the training project Entrepreneurship Training Chain, during the semminary Economía y valores that took place in Madrid, on February 19 and 20, 2015. In the institutional area, the academic field and private sector a new framework is demanded for economy to grow and develop itself and to give more importance to objectives of sustainable growth for the long-term, including issues of general interest both for companies and stakeholders. Ethics seem to be the backbone of a new system based on two big pillars: social and environmental ethics, able to develop an efficient economic system, which is favourable to business development and investments. New Institutional Economics (NIE) doesn't mean to break away from the market economy but to apply new formulas to solve problems arising from it. Institutions need to be able to guarantee social justice, environmental sustainability and long-term economic growth. The current economic scenario and institutional crisis turns the spotlight on legitimizing those institutions that will have to make considerable further efforts to respond to the interests and demands of everyone, companies and citizens. The current context of social economy represents a useful tool that includes ethical principles to the business plan, so that the company stakeholders perceive the actions of the organization as something positive and favourable for the context where it happens. It is true that the model suggested by social economy can't be completely transposed to capital companies but it can add value to the business model through human resources and corporate social responsibility policies. In the current scenario, both companies and citizens are required to create new models of ethical leadership. Nowadays, states have lost influence in favour of civil society. The current position of companies and citizens is critical as a way out of the crisis. Thus, it is fundamental to take new responsibilities based on their new role. Citizens must assume this responsibility and adopt such values as solidarity, respect and, specially, dialogue. It is impossible to apprehend the full complexity of the transformative power of current citizenry without understanding the key elements of this new context: the reputation economy, a context where people pay more and more attention to the companies that are behind the products and services they consume. In this sense, reputation management becomes the management of the relationship with the company's stakeholders.

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management revue, 17(4): 448-465 ISSN (print) 0935-9915, ISSN (internet) 1861-9916, © Rainer Hampp Verlag, www.Hampp-Verlag.de Michiel Schoemaker, André Nijhof, Jan Jonker* Human Value Management. The Influence of the Contemporary Developments of Corporate Social Responsibility and Social Capital on HRM** In both practice-oriented and academic discourses the concepts of corporate social responsibility (CSR) and human resource management (HRM) are often treated sepa- rately. It is argued here that this is an outdated approach. Starting from the observa- tion that organisations develop towards open systems, it becomes obvious that CSR and HRM are intertwined. In open systems cooperative action is based on the willing- ness of humans to bring in and develop their talents as part of communities of work. The proper functioning of organisations becomes dependent on shared values between networks of people. At the same time these networks broaden the perception of what (new) roles and functions organisation should fulfil. This brings in the notion of CSR. Organisations are expected to encompass a broadening range of responsibilities combining the delivery of added value in the market place with broadening responsibilities. These developments require a repositioning of the role and perception of HRM towards a new strategic approach labelled here as Human Value Manage- ment. This paper offers an exploration of this HVM approach by comparing it to HRM and linking it to CSR. As such it offers a conceptual framework enabling the formulation of a series of questions for future research. Key words: Human Value Management, Human Resource Management, Social Capital, Corporate Social Responsibility ___________________________________________________________________ * Michiel Schoemaker, Radboud University of Nijmegen (RU), Nijmegen School of Man- agement (NSM), PO Box 9108, 6500 HK Nijmegen, The Netherlands, e-mail: [email protected], Info: www.ru.nl/partner. André Nijhof, University Twente; Faculty of Business, Public Administration and Tech- nology; PO Box 217, 7500 AE Enschede, The Netherlands, e-mail: [email protected] Jan Jonker, Radboud University of Nijmegen (RU), Nijmegen School of Management (NSM), PO Box 9108, 6500 HK Nijmegen, The Netherlands, e-mail: [email protected] [or] [email protected] ** Article received: April 25, 2006 Revised version accepted after double blind review: July 3, 2006. management revue, vol 17, issue 4, 2006 449 1. Introduction The position and function of the business enterprise in contemporary society is changing. On the one hand business is still focused on the customer and the market place. Consequently, much attention needs to be paid to how emerging issues are in- ternally organised to deliver added value(s) to the customers. Parallel to this more in- ternally-oriented development, organisations have to function in a more and more complex socie ...

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