Exploring the Institutionalization of Corporate Responsibility: A Formal Modeling Approach

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Serval ID
serval:BIB_9AE715C5C816
Type
Article: article from journal or magazin.
Collection
Publications
Title
Exploring the Institutionalization of Corporate Responsibility: A Formal Modeling Approach
Journal
Academy of Management Proceedings
Author(s)
Haack P., Schoeneborn D.
Publication state
Published
Issued date
01/2015
Volume
2015
Pages
1-5
Language
english
Abstract
Organizations often adopt formal policies ceremonially, that is, neither substantively nor in alignment with actual practice. Prior research on practice adoption suggested that opacity stabi-lizes ceremonial adoption and impedes substantive adoption. This paper offers a dynamic view of adoption and re-examines the role of opacity in promoting substantive and widespread adoption. Using a Markov chain model, we demonstrate that if opacity is transitory and succeeded by transparency, opacity can actually promote substantive adoption within an industry. We substantiate the validity of our arguments by drawing on the prominent management practice of corporate responsibility. Our paper contributes to the development of a general theory of decoupling and institutionalization by examining the boundary conditions under which organizations adopt ceremonially or implement substantively a policy. We discuss the implications of our findings for institutional theory and research on corporate responsibility.
Keywords
adoption, corporate responsibility, formal modeling
Create date
20/04/2016 9:58
Last modification date
20/08/2019 15:02
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