Department/School
Accounting
Date of this version
1-2015
Document Type
Article
Keywords
Tone at the top; humanizing organizations; practice theory; ethics
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.
Published in
Journal of Business Ethics
Citation/Other Information
126 65-81