Resumo

MORGESTEIN SANCHEZ, Wilson Iván. The notion of "Shareholder value" and the theory of the "Stakeholder": Anglo-American vision of the "social interest" concept from a value creation perspective. Civilizar [online]. 2012, vol.12, n.23, pp.67-78. ISSN 1657-8953.

By the present article, an exposition is made of what some label as the modern approaches to the concept of "social interest": The theories of the "shareholder value" and of the "stakeholders", which are a contribution of the American doctrine to the problem posed by the management of the corporations of our time. A study is offered here of their antecedents, conception, evolution and relation to the listed corporation to determine the consequences of applying one or another in the management of the great society of capitals.

Palavras-chave : Social Interest; shareholder value; stakeholders.

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