This theory-building analysis spotlights a dynamic that occurs between decoupling, legitimacy, and institutionalized misconduct. Using data gathered from a case study of widespread deceptive sales practices at a large financial services firm, we demonstrate the dangers of decoupling an...

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...