We address how the leaders of a Catholic business school can articulate and assess how well their schools implement the following six principles drawn from Catholic social teaching : produce goods and services that are authentically good; foster solidarity with the poor by serving deprived and marginalized populations; advance the dignity of human work as a calling; exercise subsidiarity; promote responsible stewardship over resources; and acquire and allocate resources justly. We first discuss how the CST principles give substantive content and (...) meaning to the Good Goods, Good Work, and Good Wealth framework in The Vocation of the Business Leader and then discuss their congruencies and tensions with the UNGC and UNPRME principles. Next, we describe the Catholic Identity Matrix, an assessment tool that provides a quantitative and qualitative portrait of how well a Catholic business school integrates, within the scope of its mission and capacities, the three goods and related CST principles in its strategies, policies, activities, and processes. The concluding section discusses implications for ongoing UNGC and UNPRME assessment, reporting, and development efforts, and addresses the generalizability of our approach to business schools who draw their inspiration and moral principles from other faith-based or secular traditions. (shrink)

This study examines how organizations may embed humanizing narrative devices and related activities in their management control systems to enact humanizing business practices. As defined here, narrative devices include complete stories as well as story fragments that may under certain circumstances invoke a shared narrative context. Humanizing narrative devices respect a person’s dignity and capacity for personal growth, respect human rights, promote care and service for others, and improve an organization’s ability to serve the common good rather than only narrow (...) special interests. The first section discusses the sense-making and action-guiding properties of narrative devices, and then discusses principles for applying them in a manner that respects others in a diverse workplace. The second section adapts Simons’ management accounting and control framework to trace interdependencies among an organization’s narrative devices and related activities. The third section applies the combined narrative devices and systems framework to illustrate how an actual company has articulated, debated, revised, and enacted its core values over time. The concluding section discusses the analysis, its contributions to the literature, and implications for future research. (shrink)

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’ management accounting and control framework, and then adapt Schatzki’s 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. (shrink)