Title

The Expression of Espoused Humanizing Values in Organizational Practice: A Conceptual Framework and Case Study

Department/School

Accounting

Date of this version

1-2015

Document Type

Article

DOI

https://doi.org/10.1007/s10551-013-1990-x

Abstract

We provide a conceptual framework and a case study of how an organization links its mission and espoused values with its operating practices. Conceptually, we locate this mission integration theme within Simons’ (1995, Levers of control. Harvard Business Review Press, Boston) management accounting and control framework, and then adapt Schatzki’s (2002, The site of the social. Pennsylvania State University Press, University Park) site ontology of social practice to develop general research expectations for case studies of espoused values/practice linkages. Empirically, we apply the conceptual framework to a case study of linkages among an actual company’s espoused values, human resource practices, and financial management during its 40-plus year history. The concluding section summarizes the study and discusses its implications, limitations, and opportunities for future research.

Volume

126

Published in

Journal of Business Ethics

Citation/Other Information

Shapiro, B., & Naughton, M. (2015). The Expression of Espoused Humanizing Values in Organizational Practice: A Conceptual Framework and Case Study. Journal of Business Ethics, 126, 65-81. https://doi.org/10.1007/s10551-013-1990-x

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