In this paper, we develop an organizational account that defines biological functions as causal relations subject to closure in living systems, interpreted as the most typical example of organizationally closed and differentiated self-maintaining systems. We argue that this account adequately grounds the teleological and normative dimensions of functions in the current organization of a system, insofar as it provides an explanation for the existence of the function bearer and, at the same time, identifies in a non-arbitrary way the norms (...) that functions are supposed to obey. Accordingly, we suggest that the organizational account combines the etiological and dispositional perspectives in an integrated theoretical framework. IntroductionDispositional ApproachesEtiological TheoriesBiological Self-maintenance Closure, teleology, and normativityOrganizational differentiationFunctions C1: Contributing to the maintenance of the organization C2: Producing the functional trait Implications and Objections Functional versus useful Dysfunctions, side effects, and accidental contributionsProper functions and selected effectsReproductionRelation with other ‘unitarian’ approachesConclusions. (shrink)

The debate on the notion of function has been historically dominated by dispositional and etiological accounts, but recently a third contender has gained prominence: the organizational account. This original theory of function is intended to offer an alternative account based on the notion of self-maintaining system. However, there is a set of cases where organizational accounts seem to generate counterintuitive results. These cases involve cross-generational traits, that is, traits that do not contribute in any relevant way to the (...) self-maintenance of the organism carrying them, but instead have very important effects on organisms that belong to the next generation. We argue that any plausible solution to the problem of cross-generational traits shows that the organizational account just is a version of the etiological theory and, furthermore, that it does not provide any substantive advantage over standard etiological theories of function. (shrink)

In this paper I discuss a recent theory on functions called Organizational Account. This theory seeks to provide a new definition of function that overcomes the distinction between etiological and dispositional accounts and that could be used in biology as well as in technology. I present a definition of function that I think captures the intuitions of Organizational Accounts and consider several objections.

Two concepts have polarized the philosophical debates on functions since the 1970s. One is Millikan's concept of ‘proper function’, meant to capture the aetiology of biological organs and artefacts. The other is Cummins's concept of ‘dispositional function’, designed to account for the real work that functional devices perform within a system. In this paper I locate Hegel's concept of biological function in the context of those debates. Admittedly, Hegel's concept is ‘etiological’, since in his account the existence of purposive organs (...) is explained by appeal to their purpose, yet, against Millikan's concept, Hegel's does not presuppose the phenomenon of natural selection nor derives the function of tokens from the function of types. So, my aim is, first, to present Hegel's approach to biological functions as one neither purely etiological nor purely dispositional. It will appear rather as an example of an organizational account, that attributes function according to present performances and emphasizes the role of functional parts in their self-production within the system they belong to. Finally, I briefly discuss how Hegel's concept performs against common objections to organizational accounts. (shrink)

Concern for NGO accountability has been intensified in recent years, following the growth in the size of NGOs and their power to influence global politics and curb the excesses of globalization. Questions have been raised about where the sector embraces the same standards of accountability that it demands from government and business. The objective of this paper is to examine one aspect of NGO accountability, its discharge through annual reporting. Using Habermas’ theory of communicative action, and specifically (...) its validity claims, the research investigates whether NGOs use their annual reporting process to account to the host societies in which they operate or steer stakeholder actions toward their own self-interests. The results of the study indicate that efforts by organizations to account are characterized by communicative action through the provision of truthful disclosures, generally appropriate to the discharge of accountability and in a manner intended to improve their understandability. At the same time, however, some organizations exhibit strategically oriented behaviors in which the disclosure content is guided by the opportunity to present organizations in a particular light and there appears a lack of rhetor authenticity. The latter findings cast doubt on the ethical inspiration of NGOs and the values they demand from business communities, and questions arise as to why such practices exist and what lessons can be learnt from them. (shrink)

When external groups accuse a business organization of unethical practices, managers of the accused organization usually offer a communicative response to attempt to protect their organization's public image. Even though many researchers readily concur that analysis of these communicative responses is important to our understanding of business and society conflict, few investigations have focused on developing a theoretical framework for analyzing these communicative strategies used by managers. In addition, research in this area has suffered from a lack of empirical investigation. (...) In this paper we address both of these weaknesses in the existing literature. First, we explicate Impression Management Theory as an appropriate framework for studying organizational communicative responses, paying particular attention to the concept of accounts. Second, we critique previous investigations of organizational accounts and discuss the major contributions of our study. Third, we propose a coding system and content analyze the accounts offered by managers from 21 organizations that were recently the targets of consumer boycotts. Finally, we report the results of our empirical investigation and discuss ethical issues related to organizational accounts. (shrink)

An accountability-based privacy governance model is one where organizations are charged with societal objectives, such as using personal information in a manner that maintains individual autonomy and which protects individuals from social, financial and physical harms, while leaving the actual mechanisms for achieving those objectives to the organization. This paper discusses the essential elements of accountability identified by the Galway Accountability Project, with scholarship from the Centre for Information Policy Leadership at Hunton & Williams LLP. Conceptual _Privacy (...) by Design_ principles are offered as criteria for building privacy and accountability into organizational information management practices. The authors then provide an example of an organizational control process that uses the principles to implement the essential elements. Initially developed in the ‘90s to advance privacy-enhancing information and communication technologies, Dr. Ann Cavoukian has since expanded the application of _Privacy by Design_ principles to include business processes. (shrink)

Organizational misconduct (white collar, corporate and occupational crime, unethical behavior, rule violations, etc.) is an increasingly important social concern. This paper proposes that a necessary step toward preventing and treating such misconduct is the understanding of the explanations, called accounts, given by the actor. We argue that the theorizing and findings in the literature on accounts can be organized into a 2×2 matrix framework. The first dimension centers on whether or not the actor admits that some net harm is (...) done by the act, and the second consists of whether or not the actor admits responsibility. When both are admitted (cell 1), the account is a concession, while denial of both constitutes a refusal (cell 4). Admitting responsibility but not harm equates to a justification (cell 2), and the opposite condition is an excuse (cell 3). Building on this matrix, we specify a typology of explanations within each cell which will highlight inter-cell differences. Finally, we explore the implications of this analysis for managers, regulators, and the public. (shrink)

This paper reports on a survey that investigated the moral decision processes of accountants. A formal belief revision model is adapted and hypotheses based on theorizations from the cognitive-developmental school are tested. The moral decision processes of accountants are hypothesized to be influenced by professional expectations, organizational expectations and internalized expectations. Subjects provided specific demographic data and were asked to access the appropriateness of fourteen principles for making moral decisions in business. Subjects were also asked to indicate which of (...) the fourteen approaches would be most appropriate for resolving each of five ethical situations that are representative of common ethical dilemmas in accounting.Subjects'' responses to the appropriateness of the fourteen principles are reduced to two dimensions using factor analysis. The factors are consistent and representative of important underlying dimensions of the stages of moral development. Demographic variables are correlated with the extracted factors using analysis of variance. (shrink)

A framework is presented for studying ethical conduct in public accounting practice. Four levels of analysis are distinguished: individual, local office, multi-office firm and professional institute. Several propositions are derived from the framework and discussed: (1) The effects of ethical vs. unethical behavior on an accountant's prospects for advancement are asymmetrical in nature; (2) the way individuals perceive or frame the decision problem at hand will make an ethical response more or less likely; (3) the economic incentives present in competitive (...) markets influence the work goals of firms and offices, and lead to ethical dilemmas for individuals; and (4) initiatives at the firm or institute level aimed at compliance with professional ethical standards will by themselves have little effect on individual ethical behavior. Research into ethical behavior of practitioners will capture self-conscious and biased responses unless it is designed so as to permit indirect observation and recording of spontaneous comments. To assure valid research findings, practitioners should be interviewed and their motives assessed indirectly. A longitudinal approach is recommended, beginning with students who are choosing an accounting career. Two types of questions for use in these interviews are described. (shrink)

This paper examines the relationship between organizational ethical culture in two large international CPA firms, auditors'' personal values and the ethical orientation that those values dictate, and judgments in ethical dilemmas typical of those that accountants face. Using an experimental task consisting of multiple judgments designed to vary in "moral intensity" (Jones, 1991), and unique as well as tried-and-true approaches to variable measurements, this study examined the judgments of more than three hundred participants in our study. ANCOVA and path (...) analysis results indicate that: (1) Ethical judgments in situations of high moral intensity are affected by personal values and by environmental variables, such as the professional code of conduct (direct and indirect effects) and previous ethics instruction (direct effect only). (2) Corporate ethical culture, and a relatively strong firm rules-orientation, affect auditors'' idealism but not relativism, and therefore indirectly affect ethical judgments. Jones'' (1991) moral intensity argument is supported: differences in the characteristics of specific judgment tasks apparently result in different decision processes. (shrink)

Rewarding regulation involves pursuing the complex goal of bringing labor protection and firms’ economic performance together. A central element in achieving such goals refers to how regulatory bureaucracies operate. This paper examines the organizational structures, processes, and internal dynamics that allow regulatory bureaucracies to innovate and meet such developmental challenges. It reviews well-established interpretations about state bureaucracies that have emphasized either hierarchical structures and control processes or discretion and disperse individual behaviors. In addition, it suggests alternative analytical paths for (...) combining flexibility and control by examining the relational processes and dynamics within bureaucracies. The analysis of the Brazilian Labor Inspectorate, based on qualitative data and extensive fieldwork, and of other empirical examples from the literature, indicates that internal tensions and conflicts instigate a process of technical vigilance between members of the same bureaucracy, inducing innovation and responsible uses of discretion. (shrink)

This study examines the effects of ethical pressure on management accountants' perceptions of organizational-professional conflict, and related work outcomes. It was hypothesized that organizational pressure to engage in unethical behavior would increase perceived organizational-professional conflict, and that this perceived conflict would reduce organizational commitment and job satisfaction, and increase the likelihood of employee turnover. A survey was mailed to a random sample of Certified Management Accountants to assess perceptions of the relevant variables. The results of a (...) structural equations model indicated that, as hypothesized, ethical pressure was associated with higher levels of perceived organizational-professional conflict. Also as hypothesized, higher levels of conflict were associated with lower levels of organizational commitment and job satisfaction. Finally, lower levels of commitment and satisfaction were associated with higher turnover intentions. (shrink)

Hastings Center Report, Volume 52, Issue S1, Page S46-S49, March‐April 2022.

A public accounting firm’s ethical environment has an important role in encouraging ethical behavior, but prior research has shown that firm leaders perceive the ethical environment of their firms to be stronger than do non-leaders : 637–654, 2010). This study draws on several research streams in management to investigate the reasons behind this discrepancy. Our online questionnaire was completed by 139 accounting professionals. We find that when non-leader accounting professionals believe that they have a meaningful role in shaping and maintaining (...) the ethical environment and/or have strong organizational fit with the accounting firm, they are more likely to perceive the ethical environment as strong and to perceive it similarly to firm leaders. That is, differences in leaders’ and non-leaders’ perceptions of the ethical environment are mediated by non-leaders’ perceptions of their role in participating in shaping and maintaining the ethical environment of their firms. Further, we find that among firm leaders, a stronger public interest orientation and a higher frequency of receiving mentoring are both associated with stronger perceptions of the ethical environment. Overall, our study is one of the first to directly test potential explanations for why firm leaders and non-leaders can have disparate views of a firm’s ethical environment. In addition, these findings provide practical feedback to practitioners on actions they can take to improve perceptions of their firms’ ethical environment. (shrink)

The rash of high-profile accounting frauds involving internal corporate accountants calls into question the individual accountant’s perceptions of the ethical climate within their organization and the limits to which these professionals will tolerate unethical behavior and/or accept it as the norm. This study uses social cognitive theory to examine the antecedents of individual corporate accountant’s perceived personal fit with their organization’s ethical climate and empirically tests how these factors impact organizational attitudes. A survey was completed by 203 corporate accountants (...) to assess their perception of relevant variables. The results of the structural equation model indicate three significant antecedents relating to ethical climate fit: higher internal levels of locus of control; greater numbers of prior job changes; and higher perceptions of an increasingly better fit with the firm’s ethical climate. Our results also indicate that higher levels of perceived fit to the ethical climate of a firm are associated with higher levels of perceived job satisfaction and organizational commitment. We also theorize that perceptions of an organization’s ethical climate may be reflections of client narcissism and serve a potential indicator of fraud risk. This is an important topic of study, since current auditing standards call for auditors to examine organizational attitudes toward fraud, but offer minimal guidance in doing so. (shrink)

In recent years, research on morality in organizational life has begun to examine how organizational conduct comes to be socially constructed as having failed to comply with a community’s accepted morals. Researchers in this stream of research, however, have paid little attention to identifying and theorizing the key actors involved in these social construction processes and the types of accounts they construct. In this paper, we explore a set of key structural and cultural dimensions of apparent noncompliance that (...) enable us to distinguish between four categories of actors who engage in constructing the label of moral failure: dominant insiders, watchdog organizations, professional members, and publics. The analysis further clarifies which category of actor is more likely to succeed in constructing the label of moral failure under which circumstances, and what accounts they are likely to use, namely scapegoating, prototyping, shaming, and protesting. (shrink)

This study examines the relationship between an employee's level of moral reasoning and a form of work performance known as organizational citizenship behaviors (OCB). Prior research in the public accounting profession has found higher levels of moral reasoning to be positively related to various types of ethical behavior. This study extends the ethical domain of accounting behaviors to include OCB. Analysis of respondents from a public accounting firm in the northeast region of the United States (n = 107) support (...) a positive and significant relationship between moral reasoning and two dimensions of OCB: interpersonal helping behaviors and sportsmanship behaviors. This study controls for previously identified determinants of OCB (e.g., procedural justice) and demographic variables (age, sex, tenure and social desirability). Results suggest that moral reasoning accounts for professional behaviors that are perceived as intrinsically good by the employee and economically beneficial by the employer. (shrink)

This study investigates the association of a broad set of variables with the ethical decision making of management accountants in Libya. Adopting a cross-sectional methodology, a questionnaire including four different ethical scenarios was used to gather data from 229 participants. For each scenario, ethical decision making was examined in terms of the recognition, judgment and intention stages of Rest’s model. A significant relationship was found between ethical recognition and ethical judgment and also between ethical judgment and ethical intention, but ethical (...) recognition did not significantly predict ethical intention—thus providing support for Rest’s model. Organizational variables, age and educational level yielded few significant results. The lack of significance for codes of ethics might reflect their relative lack of development in Libya, in which case Libyan companies should pay attention to their content and how they are supported, especially in the light of the under-development of the accounting profession in Libya. Few significant results were also found for gender, but where they were found, males showed more ethical characteristics than females. This unusual result reinforces the dangers of gender stereotyping in business. Personal moral philosophy and moral intensity dimensions were generally found to be significant predictors of the three stages of ethical decision making studied. One implication of this is to give more attention to ethics in accounting education, making the connections between accounting practice and Islam. Overall, this study not only adds to the available empirical evidence on factors affecting ethical decision making, notably examining three stages of Rest’s model, but also offers rare insights into the ethical views of practising management accountants and provides a benchmark for future studies of ethical decision making in Muslim majority countries and other parts of the developing world. (shrink)

In recent years, so-called organizational accounts (OA) have emerged in theoretical biology as a powerful, viable strategy for naturalizing teleology and normativity. In the wake of the theoretical tradition of autopoiesis and biological autonomy, OA notably propose a new meaning for the notion of “organization,” which they claim to be capable, among other things, of grounding objective and observer-independent normative teleological ascriptions. In this paper, I focus on this last claim, asking “How are ‘organization’ and ‘normativity’ conceptually connected?” The (...) basic insight mobilized by the OA framework to answer this question is most often expressed as a counterfactual argument regarding the “conditions of existence” of organized entities. In this paper, I show that careful scrutiny of this core OA argument reveals a substantial shortcoming. To make this point, I first analyze how the OA framework positions the idea of “conditions of existence” via the notions of “dependence”, “constraint,” and “closure.” Second, I consider various possible interpretations of the OA counterfactual argument grounding norms. I conclude that the implications of this argument do not enable OA to deliver what they promise, i.e., a straightforward link between organization and norms. I argue that a different strategy is needed to capture the basic organizational intuition about biological normativitiy and suggest that a stipulative route might be better suitable to that end. (shrink)

An autobiographical account of a formative experience -- Cassirer's philosophy of symbolic forms -- Art and science as supplementing forms -- The parting of the ways and the divide in organizational theory -- Cassirer in the light of neuroscience -- Bringing Cassirer into organizations -- The institution as a symbolic form.

Transparency is an increasingly prominent area of research that offers valuable insights for organizational studies. However, conceptualizations of transparency are rarely subject to critical scrutiny and thus their relevance remains unclear. In most accounts, transparency is associated with the sharing of information and the perceived quality of the information shared. This narrow focus on information and quality, however, overlooks the dynamics of organizational transparency. To provide a more structured conceptualization of organizational transparency, this article unpacks the assumptions (...) that shape the extant literature, with a focus on three dimensions: conceptualizations, conditions, and consequences. The contribution of the study is twofold: On a conceptual level, we provide a framework that articulates two paradigmatic positions underpinning discussions of transparency, verifiability approaches and performativity approaches; on an analytical level, we suggest a novel future research agenda for studying organizational transparency that pays attention to its dynamics, paradoxes, and performative characteristics. (shrink)

ABSTRACT:Scholars studying organizational justice have been slow to incorporate insights from behavioral ethics research, despite the fields’ conceptual affinities. We maintain that this stems from differences in the paradigmatic approaches taken by scholars in each area. First, justice research historically has assumed that individuals are motivated by a desire for instrumental control of worthwhile outcomes or by a concern with social status, while behavioral ethics has paid more attention to the role of internalized moral convictions and duties. Second, (...) class='Hi'>organizational justice researchers have investigated one set of individual differences, behavioral researchers have examined another. Third, justice scholars focus on social identities while behavioral ethics scholars also investigate moral identities. As an impetus to future inquiry, our review attends to contemporary organizational justice research that takes into account concepts derived from behavioral ethics. In so doing we hope to highlight an avenue for integrative scholarship that will further our understanding of organizational justice. (shrink)

Aim of the present paper is to provide a formal characterization of various different notions of responsibility within groups of agents (Who did that? Who gets the blame? Who is accountable for that? etc.). To pursue this aim, the papers proposes an organic analysis of organized collective agency by tackling the issues of organizational structure, role enactment, organizational activities, task-division and task-allocation. The result consists in a semantic framework based on dynamic logic in which all these concepts can (...) be represented and in which various notions of responsibility find a formalization. The background motivation of the work consists in those responsibility-related issues which are of particular interest for the theory and development of multi-agent systems. (shrink)

This paper introduces a body of research on Organizational Behavior and Industrial/organizational Psychology that expands the range of empirical evidence relevant to the ongoing character-situation debate. This body of research, mostly neglected by moral philosophers, provides important insights to move the debate forward. First, the OB/io scholarship provides empirical evidence to show that social environments like organizations have significant power to shape the character traits of their members. This scholarship also describes some of the mechanisms through which this (...) process of reshaping character takes place. Second, the character-situation debate has narrowly focused on situational influences that affect behavior episodically and haphazardly. The OB/io research, however, highlights the importance of distinguishing such situational influences from influences that, like organizational influences, shape our character traits because they are continuous and coordinated. Third, the OB/io literature suggests that most individuals display character traits that, while local to the organization, can be consistent across situations. This puts pressure on the accounts of character proposed by traditional virtue ethics and situationism and provides empirical support to interactionist models based on cognitive-affective processing system theories of personality. Finally, the OB/io literature raises important challenges to the possibility of achieving virtue, provides valuable and untapped resources to cultivate character, and suggests new avenues of normative and empirical research. (shrink)

. American businesses and corporate executives are faced with a serious problem the loss of public confidence. Public criticism, increased government controls, and growing expectations for improved financial performance and accountability have accompanied this decline in trust. Traditional approaches to corporate governance, typified by agency theory and stakeholder theory, have been expensive to direct and have focused on short-term profits and organizational systems that fail to achieve desired results. We explain why the organizational governance theories are fundamentally, (...) inadequate to build trust. We advance a conceptual framework based on stewardship theory characterized by “covenantal relationships” and argue that design of governance mechanisms using a covenantal approach is more effective in building trust in organizations. A covenantal relationship is a specialized form of a relational contract between an employee and his or her organization. We argue that regardless of incentives and control mechanisms carefully designed through contractual mechanisms, in the absence of covenantal relationships it is extremely difficult to build trust within organizations. We propose that organizations are more likely to build trust – both at the organizational level and at the interpersonal level – when they create reinforcing and integrated systems that honor implied duties of “covenantal relationships.”. (shrink)

We critique the organizational account of biological functions by showing how its basis in the closure of constraints fails to be objective. While the account treats constraints as objective features of physical systems, the number and relationship of potential constraints are subject to potentially arbitrary redescription by investigators. For example, we show that self-maintaining systems such as candle flames can realize closure on a more thorough analysis of the case, contradicting the claim that these “simple” systems lack functional organization. (...) This also raises problems for Moreno and Mossio’s associated theory of biological autonomy, which asserts that living beings are distinguished by their possession of a closed system of constraints that channel and regulate their metabolic processes. (shrink)

The literature on organizational ethicality to date has focused primarily on elements of the cultural, social, and political factors that enhance positive behaviors, interspersed with isolated accounts of malfeasance and wrongdoing. This treatise defines the anatomy of organizational dysfunction as a matter of ethicality, reframing the relationship from individual transgression to the organization itself. It is argued that the structure of an organization predisposes in large part whether it is itself conducive or prohibitive to unethical acts. Our approach (...) allows for a new stream of ethics research whose focus is how an organization functions rather than on the specific acts of those within it. (shrink)

In this paper, I argue that the increasing data about non-genetic inheritance requires the construction of a new conceptual framework that should complement the inclusive approaches already discussed in the literature. More precisely, I hold that this framework should be epistemologically relevant for evolutionary biologists in capturing the limits of extended inheritance and in reassessing the boundaries of biological systems that transmit traits to their offspring. I outline the first elements of an organizational account of extended inheritance. In this (...) account, the category of inherited factors is neither restricted to genes nor extended to stable resources related to trans-generational similarities. Instead, it includes persisting constitutive elements appearing as difference makers for heterogeneous organizational constraints, namely for heterogeneous constitutive parts whose specific role is to harness flows of matter and energy across generations of clearly delimited extended organized systems. This both inclusive and restrictive framework opens an additional way to apprehend how extended inheritance may affect evolutionary trajectories. (shrink)

This paper draws on Weber’s theodicy problem to define organizational corruption as the emerging discrepancy between experience and normative expectation. Theodicy describes the attempts to explain this discrepancy. The paper presents four normative principles enlisted by observers to respond to perceived corruption: moral dilemma, detachment, systematic regulation, and normative controls. Consistent with social construction, these justifications work to either reaffirm or challenge prevailing social norms in the face of confusing events. An exemplar case involves perceived corruption in the business (...) of mountain climbing as represented through the 1996 Mt. Everest climbing disaster. The events illustrate how theodicy informs descriptive accounts of corruption and expose two limitations of normative models of ethics. (shrink)

This article aims to argue in favour of two different kinds of responsibility: moral and organizational. I present the notion of moral responsibility and, specifically, moral accountability, which stands at the centre of the later discussion. I address Coleen Macnamara’s view of accountability, a model of enforcement involved in setting demands and sanctions. Then I account for some cases of morally impaired persons’ failure to respond adequately to moral demands, in contrast to their capacity to respond effectively (...) to organizational demands. I take the latter findings to show that there are two distinct kinds of accountability, moral and organizational. While moral accountability is connected to the arousal of emotions, I claim that organizational accountability is related to inner-organizational reactive procedures associated with employment benefits or sanctions. However, this can be distant from emotions. (shrink)

Transparency has achieved a mythical status in society. Myths are not false accounts or understandings, but deep-seated and definitive descriptions of the world that ontologically ground the ways in which we frame and see the world around us. We explore the mythical nature of transparency from this perspective, explain its social-historical underpinnings and discuss its influence on contemporary organizations. In doing so, we also theorize in a more general sense about the relationship between myth, as a foundational understanding and description (...) of the world, and the constellation of metaphors, as specific ways of framing and seeing organizational reality, to which it gives rise. While observations and evidence can always be adduced to challenge a particular set of metaphors, the endogenous force of the myth may sustain the overall project. This process is explained with a detailed analysis of the transparency myth. (shrink)

Commentators on empirical research in business ethics have recommended that use should be made of meta-analysis – the quantitative analysis of a group of research studies. This paper elaborates upon those recommendations by conducting, as a "case study" for further reflection, a meta-analysis of studies of accountants' organizational-professional conflict (OPC) previously published in accounting and psychology journals. Of five variables capable of analysis, only the population correlation coefficient between OPC and organizational tenure is identified. It was not possible (...) to find the population correlation coefficient of the other four variables, for which several possible reasons are suggested. The paper then shows how meta-analysis can make a valuable contribution, even when the substantive findings are limited, by providing guidance for future research and a safeguard against the drawing of unjustified conclusions, to which the more usual narrative reviews of literature are prone. (shrink)

Accountability is the bedrock upon which all lasting success is built. It is the necessary virtue for both individuals, and organizations, to realize their full potential. Accountability enables learning and growth, improves well-being, reduces stress, and drives results. But what if nearly everyone is wrong about the true nature of accountability? What if we have substituted something else it it's place, something that works to improve short-term results, but limits long term organizational health and success? What (...) if the widespread management approach of "holding others accountable" instead of creating accountability, encourages blame, limits results and growth, inhibits risk-taking, generates fear, fosters workplace conflict, and lowers over-all health and well-being? Authors Brian Moran and Mike Lenngington make the argument for what accountability truly is -- personal ownership of ones goals, actions, and progress. They show individuals how to take personal ownership, and thereby change their circumstances. They will also show leaders how to stop managing by consequences through "holding others accountable," and instead start leading to ownership by "holding others capable." In this way can individuals and organizations deliver on what they are truly capable of. (shrink)

The espousal of organizational values with an expectation of primarily positive consequences in leadership, employee performance and organizational change has often been recognized as overly simplistic, but giving a more complete and critical account of the interrelations between values and behaviour has proven challenging. This article describes a balanced and integrated positive, ambivalent and negative approach. The use of this PAN approach is described in the case of a health care organization. Evidence is given from a survey of (...) 96 staff perceptions of their current organizational values, staff evaluations of their colleagues’ demonstration of the organization’s espoused values and content analysis of 35 ‘memorable moments’ regarding what staff had experienced. Using the PAN framework in this case suggests a picture of staff reporting experiences as 50–30–20, respectively, for the PAN approach. The implications of this framework for leadership, employee performance and organizational change are discussed. (shrink)

Healthcare organizations and workers are under pressure to produce increasingly complete and accurate data for multiple data-intensive endeavors. However, little research has examined the emerging occupations arising to carry out the data work necessary to produce “improved” data sets, or the specific work activities of these emerging data occupations. We describe the work of Clinical Documentation Integrity Specialists, an emerging occupation that focuses on improving clinical documentation to produce more detailed and accurate administrative datasets crucial for evolving data-intensive forms of (...) healthcare accountability, management, and research. Using ethnographic methods, we describe the core of CDIS’ work as a translation practice in which the language, interests, and concerns of clinicians and clinical documentation are translated via real-time “nudging” and ongoing education of clinicians into the language, interests, and concerns of medical coders, structured administrative datasets, and the various stakeholders of these datasets. Further, we show how the institutional context of CDIS’ work shapes the occupational virtues that guide CDIS’ translation practice, including financial reimbursement, quality measures, clinical accuracy, and protecting clinician’s time. Despite the existence of these multiple virtues, financial reimbursement is the most prominent virtue guiding CDIS’ limited attention. Thus, overall clinical documentation is “improved” in specific, partial ways. This research provides one of the first studies of the emergent data work occupations arising in the wake of digitization and big data opportunities, and shows how local data settings shape large scale data in specific ways and thus may influence outcomes of analyses based on such data. (shrink)

The theory of the firm initially developed by Ronald Coase has made explicit the political nature of firms by putting hierarchy at the heart of the economic process. Theories of workplace democracy articulate this intuition in the normative terms of the conditions under which this political power can be legitimate. This paper presents an organizational theory of workplace democracy, and contends that the democratization of firms requires that we take their organizational dimension explicitly into account. It thus construes (...) democracy as an organizational principle and juxtaposes it to market, hierarchy, and norm-compliance as rival principles for the organization of economic activities. Attempts to construe democracy as an organizational principle with unique features in the tradition of transaction-cost economics are discussed before proposing an innovative solution based on an updated version of grid/group cultural theory of politics, adjusted to accommodate the basic requirements of democratic theory. (shrink)

While the link between servant leadership and organizational citizenship behavior has been established, the individual-level mechanisms underlying this relationship and its boundary conditions remain poorly understood. In this study, we investigate the salience of the mediating mechanisms of leader–member exchange and psychological empowerment in explaining the process by which servant leaders elicit discretionary OCB among followers. We also examine the role of followers’ proactive personality in moderating the indirect effects of servant leadership on OCB through LMX and psychological empowerment. (...) Analysis of survey data collected from 446 supervisor–subordinate dyads in a large Chinese state-owned enterprise suggests that while servant leadership is positively related to subordinate OCB through LMX, psychological empowerment does not explain any additional variance in OCB above that accounted for by LMX. Moderated mediation tests confirm the moderating effect of proactive personality through LMX. By providing a nuanced understanding of how and when servant leadership leads followers to go above and beyond their job role, our study assists organizations in deciding how to develop and utilize servant leaders in their organizations. (shrink)

In this paper we aim to contribute to the recent debate on non-empirical theory confirmation by analyzing why scientists accept and trust their theories in the absence of clear empirical verification in social sciences. Given that the philosophy of social sciences traditionally deals mainly with economics and sociology, organization theory promises a new area for addressing a wide range of key questions of the modern philosophy of science and, in particular, to shed a light on the puzzling question of non-empirical (...) theory assessment, acceptance, corroboration and development. Although institutional theory of organizations cannot be directly tested and evaluated via empirical data, this theory nevertheless became a dominant theory of organization-environment relations and most organizational researchers routinely use it as a standard theoretical framework for making sense of empirical findings. We analyze the trajectory of institutional theory development and proliferation and argue that it enjoys its current status of the standard theory of organizational sociology because (1) it is flexible enough to account for most organizational processes and phenomena; (2) it has suppressed existing alternative theories that are less flexible; (3) because scientists do not tend to look for alternatives for once winning theory and (4) due to the dysfunctional requirement to “develop theory” in top journals in organization and management studies. Finally, we argue that “a too-much-plasticity effect”, has a negative impact on institutional theory in the long run. It is explained why, despite the dominant position in organizational research, institutional studies cannot be regarded as a normal science while the progress of this theoretical problem is rather an illusory effect then a growth of knowledge. (shrink)

Despite some promising steps in the right direction, organizational analysis has yet to exploit fully the theoretical and empirical possibilities inherent in the writings of Pierre Bourdieu. While certain concepts associated with his thought, such as field and capital, are already widely known in the organizational literature, the specific ways in which these terms are being used provide ample evidence that the full significance of his relational mode of thought has yet to be sufficiently apprehended. Moreover, the almost (...) complete inattention to habitus, the third of Bourdieu’s major concepts, without which the concepts of field and capital (at least as he deployed them) make no sense, further attests to the misappropriation of his ideas and to the lack of appreciation of their potential usefulness. It is our aim in this paper, by contrast, to set forth a more informed and comprehensive account of what a relational – and, in particular, a Bourdieu-inspired – agenda for organizational research might look like. Accordingly, we examine the implications of his theoretical framework for interorganizational relations, as well as for organizations themselves analyzed as fields. The primary advantage of such an approach, we argue, is the central place accorded therein to the social conditions under which inter- and intraorganizational power relations are produced, reproduced, and contested. (shrink)

In contrast to the “normativist” view, “naturalist” theorists claim that the concept of health refers to natural or normal states and propose different characterizations of healthy and diseased conditions that are meant to be objectivist and biologically grounded. In this article, we examine the core concept of these naturalist accounts of disease, i.e., the concept of biological malfunction, and develop a new formulation of the notion of malfunction following the recent organizational approach to functions in the philosophy of biology. (...) We focus on the notions of adaptive regulation and functional presupposition to develop a new conceptual framework that justifies the ascription of malfunctional behaviors to biological systems according to the embodied normativity of biological organizations. (shrink)

Prior researchers have studied individual components of a theoretical decision-making model. This paper presents the results of a more complete study of the model components and presents limited support of theory. The study examines the relative importance of regulatory, organizational, and personal constructs on an individual''s ethical sensitivity. Auditors from the major international accounting firms, located in two southeastern cities, are surveyed. Structural equation modeling is used to allow for the simultaneous evaluation of the three constructs of interest. The (...) results indicate that the regulatory and organizational constructs are negatively correlated with the personal experience construct. The three constructs are not significant causal factors on ethical sensitivity. This result may be due to the manner in which ethical sensitivity is typically measured or may indicate that the complexity of the ethical decision-making process is not fully captured in the theoretical models. Thus, the models suggested in the prior literature and the results presented in prior studies of the individual components may need to be reconsidered. (shrink)

This paper articulates a conception of organizational justice based on the promise of a mode of organizing that does not violate the particularity of each and every other person. It argues that the decisive condition for such a form of justice resides in the realities of the cultural practices of an organization as they are apparent in the conduct of people in relation to multiple others. These are practices that can only seek justification in the primary right of each (...) person to be regarded with absolute alterity. It also argues that a degree of violence is unavoidable within any practical ordering of justice and that any consideration of ethics and justice in organizations must account for such violence and seek to negotiate its existence on ethical terms. The organizational justice that is referred to is one sensitive to the exercise of its own power and authority in the context of its unavoidable violation of its basis in ethics. This is a justice that is ethically necessary, but is never sure of itself. (shrink)

This paper articulates a conception of organizational justice based on the promise of a mode of organizing that does not violate the particularity of each and every other person. It argues that the decisive condition for such a form of justice resides in the realities of the cultural practices of an organization as they are apparent in the conduct of people in relation to multiple others. These are practices that can only seek justification in the primary right of each (...) person to be regarded with absolute alterity. It also argues that a degree of violence is unavoidable within any practical ordering of justice and that any consideration of ethics and justice in organizations must account for such violence and seek to negotiate its existence on ethical terms. The organizational justice that is referred to is one sensitive to the exercise of its own power and authority in the context of its unavoidable violation of its basis in ethics. This is a justice that is ethically necessary, but is never sure of itself. (shrink)

The privacy and security rules of the Health Insurance Portability and Accountability Act of 1996 emphasize taking steps for protecting protected health information from unauthorized access and modification. Nonetheless, even organizations highly skilled in data security that comply with regulations and all good practices will suffer and must respond to breaches. This paper reports on a case study in responding to an important breach of the confidentiality and integrity of identifiable patient information of the Kaiser Internet Patient Portal known (...) as. From the perspective of theories about highly reliable organizations, effective health information security programs must respond resiliently to as well as prospectively anticipate security breaches. (shrink)

This article details day-to-day ethics issues facing MBAs who occupy entry-level and mid-level management positions and offers defined examples of the stressors these managers face. The study includes lower-level managers, essentially excluded from extant literature, and focuses on workplace behaviors both undertaken and observed. Results indicate that pressures from internal organization sources, and ambiguity in letter versus spirit of rules, account for over a third of the most frequent unethical situations encountered, and that most managers did not expect to face (...) those issues. Various contextual factors accounted for 32% of the organizational factors that affected decisions. We discuss implications for the workplace, especially the unique ethics challenges for newer managers. (shrink)

This article details day-to-day ethics issues facing MBAs who occupy entry-level and mid-level management positions and offers defined examples of the stressors these managers face. The study includes lower-level managers, essentially excluded from extant literature, and focuses on workplace behaviors both undertaken and observed. Results indicate that pressures from internal organization sources, and ambiguity in letter versus spirit of rules, account for over a third of the most frequent unethical situations encountered, and that most managers did not expect to face (...) those issues. Various contextual factors accounted for 32% of the organizational factors that affected decisions. We discuss implications for the workplace, especially the unique ethics challenges for newer managers. (shrink)

In this article we explore how multinational corporations (MNCs) adopt assurance practices to develop and sustain organizational accountability for sustainability. Using a panel of Fortune Global 250 firms over a period of 10 years, we document the diffusion patterns of third-party assurance of sustainability reports. We specifically investigate how evolving auditing practices, namely diversity of assurance standards and type of assurance providers, shape the quality of sustainability assurance statements. The results illustrate great variability in the adoption of assurance (...) practices in the formative stages of this novel market. Our descriptive analysis indicates the relevance of external institutional pressure as well as internal resources and capabilities as underlying factors driving the adoption of assurance. Our evidence also suggests that several MNCs project a decoupled or symbolic image of accountability through assurance, thereby undermining the credibility of these verification practices. The paper contributes to the emerging literature on international accountability standards and emphasizes the need to enhance theory-based, cross-disciplinary knowledge related to auditing and accountability processes for sustainability. (shrink)