نظرية أصحاب المصالح و الحوكمة وفق النموذج المساهمي

الملخص EN

The aim of this contribution is to clarify the academic discourse on the theory of stakeholders; The concept of stakeholder was recruited in strategic business management within the academic discourse based on organizational feature of Social Responsibility (CSR) which is also the introduction in growing in the field of human resource development, especially to understand their contribution to the evaluate the efficacy of organizational performance.

In fact stakeholder theory was the goal of competing interpretations, sometimes in the strict sense as a analysis tool of the area around the regulatory and / or descriptive theory of the activity of the institution, and sometimes in the extensive vision as a realistic theory for the company and alternative to the contractual approaches (agency theory costs transactions theory, and incomplete contracts theory), focusing on the reformulation of organizational goals that integrate ethical dimension.