I definitely agree with your closing statement about the need for a new theory, but I don’t agree with the inclusion of “human values.” Human values tend to be representative of particular eras or cultures, and a theory that integrates them will most likely be limited in depth and scope. We need a fundamental theory that is not only free of cultural specifics, but is capable of explaining why some values should be preferred over others. That would make it easier for a society to identify and promote best business practices (best as in “best for the organization AND society”), as well as determine where and when governmental oversight and regulation is needed.

… That being said, I strongly believe that I already have a candidate for such theory. And it begins with the new perspective on human nature, which I already mentioned on this blog, and which is independent of cultural specifics (it focuses on how human needs are dealt with, not what they might or should be).