An Institutional Model of Organizational Practice: Financial Reporting at the Fortune 200
DOI: 10.2307/2393312
关键词: Sociology 、 Finance 、 Organization development 、 Organizational studies 、 Organizational performance 、 Rationality 、 Empirical research 、 Organizational learning 、 Public relations 、 Management 、 Institutional model theory 、 Policy studies
摘要: This paper compares applied economic models and an institutional model in an empirical study of financial reporting practice at the Fortune 200 between 1962 and 1984. The findings indicate that the institutional model adds significant explanatory power over and above the models that currently dominate the applied economics literature. Thus, the primacy of organizational level rationality implicit in existing models is shown to be overly narrow and inadequate. In discussing the conclusions of the study and their implication for future …
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