Spontaneous order and social norms. Hayek’s theory of socio-cultural evolution

Hayek’s theory of socio-cultural evolution is a generalization of his theory on spontaneous market order. Hayek explains both the emergence of market and social institutions serving as a social basis for that order within the framework of a unified evolutionary logic. This logic interprets the emergence and survival of spontaneous order and group-level rules of conduct as an unintended consequence of human action. In order to explain the emergence of social norms exclusively on the basis of methodological individualism, one would have to give up an exclusively evolutionary explanation of these norms. Since Hayek applies the invisible-hand explanation to the investigation of social norms, he combines the position of methodological individualism with functionalist-evolutionary arguments in his analysis. Hayek’s theory of socio-cultural evolution represents a theory in the framework of which methodological individualism and functionalism do not crowd out but complement each other.

Spontaneous order and social norms. Hayek’s theory of socio-cultural evolution

Hayek's theory of socio-cultural evolution is a generalization of his theory on spontaneous market order. Hayek explains both the emergence of market and social institutions serving as a social basis for that order within the framework of a unified evolutionary logic. This logic interprets the emergence and survival of spontaneous order and group-level rules of conduct as an unintended consequence of human action. In order to explain the emergence of social norms exclusively on the basis of methodological individualism, one would have to give up an exclusively evolutionary explanation of these norms. Since Hayek applies the invisiblehand explanation to the investigation of social norms, he combines the position of methodological individualism with functionalist-evolutionary arguments in his analysis. Hayek's theory of socio-cultural evolution represents a theory in the framework of which methodological individualism and functionalism do not crowd out but complement each other.

A környezeti hasznok rendszere (System of the environmental benefits)

A tanulmány a vállalati működés során megjelenő környezetvédelmi intézkedések vállalaton belüli hasznainak rendszerezésével foglalkozik. A hagyományos vállalati számviteli rendszerben a környezetvédelem alapvetően a költségoldalon jelenik meg. Azonban a környezetvédelmi tevékenység vállalaton belül megjelenő hasznainak is fontos szerepe van környezetvédelmi intézkedésekkel, beruházásokkal kapcsolatos döntések meghozatalában. Ennek ellenére a környezeti hasznok a szakirodalomban elnagyoltan, valamint nem a teljes vállalatra vonatkozóan jelennek meg. Ezért a tanulmány célja, hogy a környezeti hasznok számviteli rendszerben való kimutatására egyfajta megoldást keressen. Az elemzés eredménye egy olyan új modell felállítása, amely képes a tulajdonosi érték koncepciójához szorosan kapcsolódva a vállalaton belüli környezeti hasznokat átfogóan kimutatni. Az újonnan felállított modell a hazai és a nemzetközi gyakorlatban is újdonságértékkel bír, és nagy előnye a vállalati gyakorlatban való alkalmazhatóság. --------- The main focus of this paper is the systematization of the environmental benefits within the company. The environmental benefits related to the company’s environmental action. Environmental protection appears in the accounting system mostly on the cost side. However, environmental benefits incurring within the company play an important role in the company’s environmental decision making processes. Despite these facts, environmental benefits are not analyzed in detail by the accounting literature and do not cover the whole activity of the company. Consequently, these paper aims to gain a possible demonstration of environmental benefits in the accounting system. The main outcome of this paper is a new model, able to comprehensively present the environmental benefits of the whole company. The theory on which the model is based is the shareholders’ value concept. The model has significant novelty both in the Hungarian and international practice. Another advantage of the model is that it can be integrated into the company’s accounting system.