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

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  • Sarah Margaretha Jastram

    (Hamburg School of Business Administration)

  • Johanna Foersterling

    (Hamburg School of Business Administration)

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.

Suggested Citation

  • Sarah Margaretha Jastram & Johanna Foersterling, 2024. "Clarifying ends in institutional decoupling theory: insights from social impact research," Journal of Business Economics, Springer, vol. 94(3), pages 501-523, April.
    • Handle: RePEc:spr:jbecon:v:94:y:2024:i:3:d:10.1007_s11573-023-01170-8
    DOI: 10.1007/s11573-023-01170-8
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    • M1 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration

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