The Dangers of Decoupling: The Relationship Between Compliance Programs, Legitimacy Perceptions, and Institutionalized Misconduct

“Buying” Corporate Social Responsibility: Organisational Identity Orientation as a Determinant of Practice Adoption

“…In this regard, it has been argued that mere appearance, rather than actual conformity between appearance and practice, is often presumed to be sufficient for the attainment of societal acceptance (Glynn and Abzug 1998;Oliver 1991). Programmes, in particular commitments related to social and environmental responsibility, that have a collectivistic nature are thus potentially common candidates for decoupling in individualistic MNCs that follow an instrumental logic of CSR (MacLean and Behnam 2010). Empirical evidence gathered by Fryzel and Seppala (2014) among Polish firms supports our argument, as these authors show that individualistic firms are more likely perceived as exhibiting CSR practices that are not considered serious or genuine.…”

Service Productivity: What Stops Service Firms from Measuring It?

“…Consistent with the tenets of institutional theory, a service organization may try to gain legitimacy from its internal and external environment by being seen to 'do the right thing' (MacLean and Behnam, 2010), that is, engaging in performance measurement, which is considered to be rational in its environment. Interestingly, although this institutionalized expectation for accountability exists (e.g., Artz, Homburg, & Rajab, 2012), the literature is inconclusive as to whether performance measurement is associated with firm performance (e.g., Teeratansirikool et al, 2013).…”

Approaches to Embedding Ethics in Finance and Finance Degree Programs

“…In-person training equally has its critics. There is the risk of decoupling, whereby important activities such as sales do not require compliance training (Maclean and Benham, 2010), and lack of timeliness, which can render training efforts futile (Mazar et al, 2008).…”