The Things that Go Without Saying: On Performative Differences between Business Value Communication and Communication on Business Values

International Journal of Business Performance Management, Vol. 15, No. 3, pp.175-191, 2014

17 Pages Posted: 20 Jun 2014 Last revised: 3 Sep 2014

See all articles by Steffen Roth

Steffen Roth

La Rochelle Business School; University of Turku

Date Written: 2014

Abstract

This article argues that analyses of value semantics in organisational image brochures, websites, and further official documents do not give information about an organisation’s ethical performance. Based on a systems theoretical definition of values, the case is made for a distinction of communication on values and value communication, the latter of which is defined as implicit form of communication. This distinction is illustrated by examples of personal and organisational value communication at Coca Cola France, Marriott Belgium, Accenture India, and two French retailers as well as a contrastive discussion of the CSR activities of Grünenthal GmbH and Coca Cola Hellenic Bottling. The findings suggest that research on business performance management by metaphor should be complemented with a focus on management by allusion, the latter of which could turn out to be effective to such extent that it finally calls for ethical concerns itself.

Keywords: value-based management, CSR performance, social systems theory, management by allusion, value communication, value semantics

JEL Classification: M12, M14

Suggested Citation

Roth, Steffen, The Things that Go Without Saying: On Performative Differences between Business Value Communication and Communication on Business Values (2014). International Journal of Business Performance Management, Vol. 15, No. 3, pp.175-191, 2014. Available at SSRN: https://ssrn.com/abstract=2456791

Steffen Roth (Contact Author)

La Rochelle Business School ( email )

102 rue de Coureilles
Les Minimes
La Rochelle, 17024
France

University of Turku ( email )

Assistentinkatu 7
Turku, 20014
Finland

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