THE DANGERS OF DECOUPLING: THE RELATIONSHIP BETWEEN COMPLIANCE PROGRAMS, LEGITIMACY PERCEPTIONS, AND INSTITUTIONALIZED MISCONDUCT

• 成果类型: Article
• 署名作者: MacLean, Tammy L.; Behnam, Michael
• 署名单位: Suffolk University
• 刊物名称: ACADEMY OF MANAGEMENT JOURNAL
• ISSN/ISSBN: 0001-4273
• DOI: 10.5465/AMJ.2010.57319198
• 发表日期: 2010
• 页码: 1499-1520
• 关键词: CORPORATE SOCIAL PERFORMANCE; ORGANIZATIONAL LEGITIMACY; SYMBOLIC MANAGEMENT; IDENTITY; MODEL; ETHICS; CONSEQUENCES; CONSTRUCTION; Isomorphism; responses

摘要

This theory-building analysis spotlights a dynamic that occurs between decoupling, legitimacy, and institutionalized misconduct. Using data gathered from a case study of widespread deceptive sales practices at a large financial services firm, we demonstrate the dangers of decoupling an organizational compliance program from the core business activities of an organization. We illustrate how decoupling created a legitimacy facade that enabled the institutionalization of misconduct and precipitated a loss of external legitimacy.