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Journal of Business Economics
Published in: Journal of Business Economics 3/2024

03-08-2023 | Original Paper

Clarifying ends in institutional decoupling theory: insights from social impact research

Authors: Sarah Margaretha Jastram, Johanna Foersterling

Published in: Journal of Business Economics | Issue 3/2024

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Abstract

This paper addresses definitory vagueness regarding the term ‘ends’ in institutional decoupling theory, which can lead to validity problems, limited comparability of research results, and constrained theoretical findings. To clarify constructs, we inform the decoupling literature by integrating conceptual approaches from social impact research. On the basis of a systematic review of the social impact literature, we contribute two new conceptual models: an adjusted logic impact chain model and an integrated taxonomic model that differentiates two types of ‘ends’. By distinguishing between ‘ends as outcomes’ versus ‘ends as impacts’, we advance related discourses in institutional theory and build a more solid conceptual ground for empirical research and theory building in the field.
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Metadata
Title
Clarifying ends in institutional decoupling theory: insights from social impact research
Authors
Sarah Margaretha Jastram
Johanna Foersterling
Publication date
03-08-2023
Publisher
Springer Berlin Heidelberg
Published in
Journal of Business Economics / Issue 3/2024
Print ISSN: 0044-2372
Electronic ISSN: 1861-8928
DOI
https://doi.org/10.1007/s11573-023-01170-8

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