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The Expression of Espoused Humanizing Values in Organizational Practice: A Conceptual Framework and Case Study

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  • Brian Shapiro
  • Michael Naughton

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. Copyright Springer Science+Business Media Dordrecht 2015

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  • Brian Shapiro & Michael Naughton, 2015. "The Expression of Espoused Humanizing Values in Organizational Practice: A Conceptual Framework and Case Study," Journal of Business Ethics, Springer, vol. 126(1), pages 65-81, January.
    • Handle: RePEc:kap:jbuset:v:126:y:2015:i:1:p:65-81
    DOI: 10.1007/s10551-013-1990-x
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    References listed on IDEAS

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    Cited by:

    1. Tser-Yieth Chen & Chi-Jui Huang, 2019. "Dual Pathways of Value Endorsement in Green Marketing," Sustainability, MDPI, vol. 11(8), pages 1-23, April.
    2. Brian Shapiro, 2016. "Using Traditional Narratives and Other Narrative Devices to Enact Humanizing Business Practices," Journal of Business Ethics, Springer, vol. 139(1), pages 1-19, November.
    3. Bellora-Bienengräber, Lucia & Radtke, Robin R. & Widener, Sally K., 2022. "Counterproductive work behaviors and work climate: The role of an ethically focused management control system and peers’ self-focused behavior," Accounting, Organizations and Society, Elsevier, vol. 96(C).
    4. Rocco Palumbo, 2022. "A ‘Dark Side’ of Humane Entrepreneurship? Unveiling the Side Effects of Humane Entrepreneurship on Work–Life Balance," Journal of Entrepreneurship and Innovation in Emerging Economies, Entrepreneurship Development Institute of India, vol. 31(1), pages 121-152, March.
    5. Christoph Endenich & Rouven Trapp, 2020. "Ethical Implications of Management Accounting and Control: A Systematic Review of the Contributions from the Journal of Business Ethics," Journal of Business Ethics, Springer, vol. 163(2), pages 309-328, May.
    6. Jonsen, Karsten & Galunic, Charles & Weeks, John & Braga, Tania, 2015. "Evaluating espoused values: Does articulating values pay off?," European Management Journal, Elsevier, vol. 33(5), pages 332-340.

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