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Espoused Values of Organisations

Author

Listed:
  • Boris Kabanoff

    (School of Management, Queensland University of Technology, Brisbane, QLD 4000.)

  • Joseph Daly

    (Walker College of Business, Appalachian State University, Boone, NC 28608–2089.)

Abstract

We review a series of studies whose focus is the measurement and comparison of values espoused by organisations in their public documents, in particular their annual reports. We begin by considering the construct of organizational values and the advantages and assumptions involved in using content-analysis of organizational documents to measure espoused values. Three interrelated studies of espoused organisational values are then described. The first of these investigates the value profiles of a sample of large Australian companies in order to test the validity of a previously developed typology of organisational values derived from distributive and procedural justice theory (Kabanoff, 1991). Changes in organisational values over time for the same group of companies are then considered. This study illustrates that how one studies value change, either in a univariate way by comparing single values over time or by comparing the incidence of different organisational ‘types’, that is organisational with different types of value profiles, significantly influences the results and interpretations of changes over time. The final study is a cross-national comparison involving Australian and US organisations that reveals several meaningful differences between the countries in the incidence of organisations with different value profiles. We conclude with a brief discussion of future planned research using the same methodology and focusing on the role of espoused values in organisational mergers and acquisitions.

Suggested Citation

  • Boris Kabanoff & Joseph Daly, 2002. "Espoused Values of Organisations," Australian Journal of Management, Australian School of Business, vol. 27(1_suppl), pages 89-104, June.
    • Handle: RePEc:sae:ausman:v:27:y:2002:i:1_suppl:p:89-104
    DOI: 10.1177/031289620202701S10
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    Citations

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    Cited by:

    1. Jolita Vveinhardt & Evelina Gulbovaite, 2017. "Congruence of Personal and Organizational Values: Moving Beyond Practice," Montenegrin Journal of Economics, Economic Laboratory for Transition Research (ELIT), vol. 13(2), pages 81-92.
    2. Tjaša Štrukelj & Jelena Nikolić & Dejana Zlatanović & Simona Sternad Zabukovšek, 2020. "A Strategic Model for Sustainable Business Policy Development," Sustainability, MDPI, vol. 12(2), pages 1-28, January.
    3. Sefa Hayibor & David Wasieleski, 2009. "Effects of the Use of the Availability Heuristic on Ethical Decision-Making in Organizations," Journal of Business Ethics, Springer, vol. 84(1), pages 151-165, January.
    4. Martinus Parnawa Putranta, 2017. "The Relationships between Personal Values, Institutional Values and Affective Commitment (A Case of Graduate Students at A FaithBased Institution in Indonesia)," GATR Journals jmmr146, Global Academy of Training and Research (GATR) Enterprise.
    5. Jana L. Craft, 2018. "Common Thread: The Impact of Mission on Ethical Business Culture. A Case Study," Journal of Business Ethics, Springer, vol. 149(1), pages 127-145, April.
    6. Minbaeva, Dana & Rabbiosi, Larissa & Stahl, Günter K., 2018. "Not walking the talk? How host country cultural orientations may buffer the damage of corporate values’ misalignment in multinational corporations," Journal of World Business, Elsevier, vol. 53(6), pages 880-895.
    7. Tser-Yieth Chen & Chi-Jui Huang, 2019. "Dual Pathways of Value Endorsement in Green Marketing," Sustainability, MDPI, vol. 11(8), pages 1-23, April.
    8. Humphrey Bourne & Mark Jenkins & Emma Parry, 2019. "Mapping Espoused Organizational Values," Journal of Business Ethics, Springer, vol. 159(1), pages 133-148, September.
    9. Krista Jaakson, 2008. "The Role of Organisational Stakeholders in the Formulation of Values Statements," Working Papers 171, Tallinn School of Economics and Business Administration, Tallinn University of Technology.
    10. Birgitte Grøgaard & Helene Loe Colman, 2016. "Interpretive Frames as the Organization’s “Mirror”: From Espoused Values to Social Integration in MNEs," Management International Review, Springer, vol. 56(2), pages 171-194, April.
    11. repec:mje:mjejnl:v:12:y:2017:i:2:p:81-92 is not listed on IDEAS

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