A common complaint by academics and practitioners is that the application of international accountability standards (IAS) does not lead to significant improvements in an organization’s social responsibility. When organizations espouse their commitment to IAS but do not put forth the effort necessary to operationally enact that commitment, a “credibility cover” is created that perpetuates business as usual. In other words, the legitimacy that organizations gain by formally adopting the standards may shield the organization from closer scrutiny, thus enabling rather than (...) constraining the types of activities the standards were designed to discourage.There is a lack of research on why certain types of IAS are more prone than others to being decoupled from organizational practices. Applying a neo-institutional perspective to IAS, we theorize that the structural dimensions of the types of standards themselves can increase the likelihood of organizations adopting IAS standards in form but not in function. (shrink)

This research illustrates dangers inherent in the gap created when organizations decouple ethics program adoption from implementation. Using a sample of 182 professionals in the pharmaceutical and financial services industries, we examine the relationship between structural decoupling of formal ethics programs and individual-level perceptions and behavior. Findings strongly support the hypothesized relationships between decoupling and organizational members’ legitimacy perceptions of the ethics program, psychological contract breach, organizational cynicism, and unethical behavior.

This study expands theoretical understanding of organizational misconduct through qualitative analysis of widespread deceptive sales practices at a large U.S. life insurance company. Adopting a symbolic interactionist perspective, this research describes how a set of taken-for-granted interpretive frames located in the organization’s culture created a worldview through which deceptive sales practices were seen as normal, acceptable, routine operating procedure. The findings from this study extend and modify the dominant theoretical ‘pressure/opportunity’ model of organizational misconduct by proposing that the process engine (...) driving misconduct is not amorally rational organization members, but rather is organizational members acting on socially constructed views of the organization that normalize misconduct. (shrink)

Research clearly shows that increasing the number of women in leadership positions yields financial benefits for the organization. Despite this, there has been limited upward movement in the percentage of women in senior leadership positions. Few studies have examined the linkage between masculine culture and the implications for men. Using a mixed methods approach with two studies, this research focused on four aspects of masculine contest cultural norms and how they impact male identity and perceptions of career advancement. Study 1 (...) used a qualitative interview study of 10 male executives and found that masculine contest culture norms were evident but were being perpetuated and reinforced by organizational culture instead of individual masculine identities. In addition, Study 1 demonstrated a shift in masculine contest culture norms reducing the emphasis on the strong male archetype. Study 2 examines the relationship between masculine contest culture attributes impacting perceived opportunities for career development and promotion. We evaluated these relationships through a large‐scale survey study and found that at higher levels of masculine contest culture norms, men's perceptions of procedural justice for career development and promotion were lower compared with women. Broadly, the findings suggest that masculine archetypes of leadership negatively affect men and women. (shrink)

There is a lack of research on why certain international accountability standards (IAS) are more prone than others to being decoupled from organizational practices. Applying a neo-institutional theory perspective to IAS we theorize that the structural dimensions of the standards themselves can increase the likelihood of organizations adopting IAS standards in form but not in function.