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dc.contributor.authorBarter, Nick
dc.date.accessioned2019-03-14T05:37:04Z
dc.date.available2019-03-14T05:37:04Z
dc.date.issued2016
dc.identifier.issn2040-8021en_US
dc.identifier.doi10.1108/SAMPJ-12-2015-0111en_US
dc.identifier.urihttp://hdl.handle.net/10072/143672
dc.description.abstractPurpose This paper is a review of KPMG’s true value methodology. It highlights how a positive for the methodology is its advance of a systemic perspective, with the challenge being its furthering of an agenda of corporate centricity, where money is the mediator for societal decisions. Design/methodology/approach This paper draws on existing literature to develop its arguments. Findings The paper highlights how the true value methodology has merit for furthering a move towards the embrace of a more systemic thinking by business leaders; for example, how organisations are nested in society, not separate from society. However, the methodology is a cause for concern, because, for “true value” (ibid, p. 3) to be identified, albeit the notion of true value is one that stuns with its hubris, there is a need to monetise all exchanges and have corporations make societal well-being decisions based on monetary calculations as opposed to moral or ethical considerations. Thus, the methodology is advancing a corporate centric and narrowly defined perspective on what constitutes societal progress. Research limitations/implications This paper is a review of the methodology with some critique and implications for management, leadership and culture discussed. Practical implications The arguments presented highlight how the methodology furthers a particular perspective, and thus it should, like all tools, be used with an understanding of its limitations. Social implications A key social implication brought forward in the paper is a corporate-centric perspective on societal progress. This corporate-centric perspective ensures that although a more systemic perspective is taken, society is viewed as a little more than a servant of the corporation. Originality/value In drawing on existing literature, the originality lies in the combination of arguments brought together to realise the central claims.en_US
dc.description.peerreviewedYesen_US
dc.languageEnglishen_US
dc.publisherEmerald Group Publishing Limiteden_US
dc.relation.ispartofpagefrom531en_US
dc.relation.ispartofpageto538en_US
dc.relation.ispartofissue4en_US
dc.relation.ispartofjournalSustainability Accounting, Management and Policy Journalen_US
dc.relation.ispartofvolume7en_US
dc.subject.fieldofresearchCommerce, Management, Tourism and Services not elsewhere classifieden_US
dc.subject.fieldofresearchcode159999en_US
dc.subject.keywordsSustainable developmenten_US
dc.subject.keywordsIntegrated reportingen_US
dc.subject.keywordsEconomic rationalityen_US
dc.subject.keywordsCorporate centricen_US
dc.subject.keywordsTrue value methodologyen_US
dc.titleA review of “A New Vision of Value” – old wine, new bottleen_US
dc.typeJournal articleen_US
dc.type.descriptionC1 - Peer Reviewed (HERDC)en_US
dc.type.codeC - Journal Articlesen_US
gro.facultyGriffith Business School, Department of International Business and Asian Studiesen_US
gro.rights.copyright© 2016 Emerald. This is the author-manuscript version of this paper. Reproduced in accordance with the copyright policy of the publisher. Please refer to the journal's website for access to the definitive, published version.en_US
gro.hasfulltextFull Text
gro.griffith.authorBarter, Nick J.


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