| Autor: |
Raluca Valeria Ratiu, Adriana Tiron Tudor |
| Rok vydání: |
2013 |
| Předmět: |
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| Zdroj: |
Procedia - Social and Behavioral Sciences. 92:784-788 |
| ISSN: |
1877-0428 |
| DOI: |
10.1016/j.sbspro.2013.08.755 |
| Popis: |
In this article we discuss the concept of goodwill as it was perceived by prominent academics and practitioners of the 20th century in their theories on goodwill. The purpose of our study is to offer a complete overview of the theoretical background of goodwill, a concept which has been puzzling and debated for more than a century. We engage in a critical analysis of three theories on goodwill which passed the test of time, and are still discussed upon, today: P.D. Leake's (1921) “The Super-Profit Theory”; Nelson's (1953); “Momentum Theory of Goodwill”; and Lonergan's (1995) analysis of goodwill divided into subcategories. Further, we identify and synthesize the literature for favorable opinions with regard to these theories as well as ardent critics which were given by other academics and practitioners. Throughout the article we constantly advance our own opinion and apply critical thinking in order to obtain a comprehensive chronological and qualitative study on the theoretical foundation of goodwill. The conclusion we reach following our study is that the concept of goodwill evolved in time, but that goodwill remains a thorny issue for which a final consensus remains yet to be reached. |
| Databáze: |
OpenAIRE |
| Externí odkaz: |
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