Abstract
In this book, a systematic survey of 25 leaders in private and diaconal companies shows that values—more or less explicitly—play a guiding role in entrepreneurial activity. From this, considerations on a company theory can be derived, into which this circumstance is adequately incorporated. Values do not only stand for an idealistic approach towards a meaningful life, responsible action or sustainability, but also for value-based categories such as profit-making, competition or performance. In contrast to the factor theoretical approaches of business administration, this study develops elements of a company theory that are able to take into account implicit and explicit value dimensions. Values can have a value-adding effect. In addition, the book includes suggestions for an organisation's own design, which really takes into account the values of that organisation in practice.
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