IDEAS home Printed from https://ideas.repec.org/p/hhs/nlsseb/2015_009.html
   My bibliography  Save this paper

Putting on the velvet glove: The paradox of "soft" core values in "hard" organizations

Author

Listed:
  • Wæraas, Arild

    (School of Economics and Business, Norwegian University of Life Sciences)

Abstract

Following New Public Management and Reinventing Government reforms, public sector organizations are expected to pursue values such as efficiency, performance, and accountability, reflecting a ‘hard’ identity as managed organization. By examining the contents of 394 core value statements retrieved from U.S. federal agencies, this study examines the importance of these values relative to other values reflecting alternative identities. It finds that the agencies prefer to rely on ‘soft’ values such as integrity, respect, openness, and customer orientation to express their identities. The paper discusses the implications of these findings for our understanding of organizational actorhood in a public sector context.

Suggested Citation

  • Wæraas, Arild, 2015. "Putting on the velvet glove: The paradox of "soft" core values in "hard" organizations," Working Paper Series 09-2015, Norwegian University of Life Sciences, School of Economics and Business.
  • Handle: RePEc:hhs:nlsseb:2015_009
    as

    Download full text from publisher

    File URL: https://www.nmbu.no/sites/default/files/pdfattachments/hh_wp_9_2015_0.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Margaret Forster & Tim Loughran & Bill McDonald, 2009. "Commonality in Codes of Ethics," Journal of Business Ethics, Springer, vol. 90(2), pages 129-139, November.
    2. Brayden G. King & Teppo Felin & David A. Whetten, 2010. "Perspective---Finding the Organization in Organizational Theory: A Meta-Theory of the Organization as a Social Actor," Organization Science, INFORMS, vol. 21(1), pages 290-305, February.
    3. Hatch, Mary Jo & Schultz, Majken, 2013. "The dynamics of corporate brand charisma: Routinization and activation at Carlsberg IT," Scandinavian Journal of Management, Elsevier, vol. 29(2), pages 147-162.
    4. David L. Deephouse, 1999. "To be different, or to be the same? It’s a question (and theory) of strategic balance," Strategic Management Journal, Wiley Blackwell, vol. 20(2), pages 147-166, February.
    5. Hood, Christopher, 1995. "The "new public management" in the 1980s: Variations on a theme," Accounting, Organizations and Society, Elsevier, vol. 20(2-3), pages 93-109.
    6. Power, Michael, 1999. "The Audit Society: Rituals of Verification," OUP Catalogue, Oxford University Press, number 9780198296034, Decembrie.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Shukla, Anuprita & Teedon, Paul & Cornish, Flora, 2016. "Empty rituals? A qualitative study of users’ experience of monitoring & evaluation systems in HIV interventions in western India," Social Science & Medicine, Elsevier, vol. 168(C), pages 7-15.
    2. Giulia Cancellieri & Massimo Riccaboni, 2015. "From La Bohème to La Wally: How Organizational Status Affects the (Un)conventionality of Opera Repertoires," Working Papers 5/2015, IMT School for Advanced Studies Lucca, revised May 2015.
    3. Mehrpouya, Afshin & Salles-Djelic, Marie-Laure, 2019. "Seeing like the market; exploring the mutual rise of transparency and accounting in transnational economic and market governance," Accounting, Organizations and Society, Elsevier, vol. 76(C), pages 12-31.
    4. Brayden G King & Elisabeth S. Clemens & Melissa Fry, 2011. "Identity Realization and Organizational Forms: Differentiation and Consolidation of Identities Among Arizona's Charter Schools," Organization Science, INFORMS, vol. 22(3), pages 554-572, June.
    5. Kamini Gupta & Donal Crilly & Thomas Greckhamer, 2020. "Stakeholder engagement strategies, national institutions, and firm performance: A configurational perspective," Strategic Management Journal, Wiley Blackwell, vol. 41(10), pages 1869-1900, October.
    6. Guénin-Paracini, Henri & Malsch, Bertrand & Paillé, Anne Marché, 2014. "Fear and risk in the audit process," Accounting, Organizations and Society, Elsevier, vol. 39(4), pages 264-288.
    7. Xueyan Dong & Jingyu Gao & Sunny Li Sun & Kangtao Ye, 2021. "Doing extreme by doing good," Asia Pacific Journal of Management, Springer, vol. 38(1), pages 291-315, March.
    8. Ian Hodge & William M. Adams, 2016. "Short-Term Projects versus Adaptive Governance: Conflicting Demands in the Management of Ecological Restoration," Land, MDPI, vol. 5(4), pages 1-17, November.
    9. Alessandri, Todd M. & Khan, Raihan H., 2006. "Market performance and deviance from industry norms: (Mis)alignment of organizational risk and industry risk," Journal of Business Research, Elsevier, vol. 59(10-11), pages 1105-1115, October.
    10. Ball, Amanda & Craig, Russell, 2010. "Using neo-institutionalism to advance social and environmental accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(4), pages 283-293.
    11. Andreas Koch & Harald Strotmann, 2006. "Determinants of Innovative Activity in Newly Founded Knowledge Intensive Business Service Firms," International Studies in Entrepreneurship, in: Michael Fritsch & Juergen Schmude (ed.), Entrepreneurship in the Region, chapter 10, pages 195-224, Springer.
    12. Julius H. Johnson, Jr. & Dinesh A. Mirchandani & Seng-Su Tsang, 2008. "Competitive Dynamics, Global Industry Cycles, Integration-Responsiveness, and Financial Performance in Emerging and Industrialized Country Markets," International Journal of Business and Economics, School of Management Development, Feng Chia University, Taichung, Taiwan, vol. 7(1), pages 61-88, April.
    13. Robbins, Geraldine & Lapsley, Irvine, 2015. "From secrecy to transparency: Accounting and the transition from religious charity to publicly-owned hospital," The British Accounting Review, Elsevier, vol. 47(1), pages 19-32.
    14. Rosta, Miklós, 2013. "New Public Management: opportunity for the Centre, thread for the Periphery," MPRA Paper 68474, University Library of Munich, Germany.
    15. Federica De Santis, 2016. "Auditing Standard Change and Auditors' Everyday Practice: A Field Study," International Business Research, Canadian Center of Science and Education, vol. 9(12), pages 41-54, December.
    16. Lepori, Benedetto & Montauti, Martina, 2020. "Bringing the organization back in: Flexing structural responses to competing logics in budgeting," Accounting, Organizations and Society, Elsevier, vol. 80(C).
    17. Tóth, Balázs, 2021. "Milyen kapcsolatban állnak a közszféra reformjai a gazdaságpolitikai paradigmákkal? [How reforms of the public sector relate to the paradigms of economic policy]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(2), pages 205-222.
    18. Karim Jamal, 2008. "Mandatory Audit of Financial Reporting: A Failed Strategy for Dealing with Fraud," Accounting Perspectives, John Wiley & Sons, vol. 7(2), pages 97-110, May.
    19. Maria Rosaria Alfano & Anna Laura Baraldi & Claudia Cantabene, 2023. "Eppur si muove: an evaluation of museum policy reform in Italy," Journal of Cultural Economics, Springer;The Association for Cultural Economics International, vol. 47(1), pages 97-131, March.
    20. Habersam, Michael & Piber, Martin & Skoog, Matti, 2013. "Knowledge balance sheets in Austrian universities: The implementation, use, and re-shaping of measurement and management practices," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(4), pages 319-337.

    More about this item

    Keywords

    Actorhood theory; organizational identity; public sector values; construction of organization;
    All these keywords.

    JEL classification:

    • L22 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Firm Organization and Market Structure
    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hhs:nlsseb:2015_009. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Frode Alfnes (email available below). General contact details of provider: https://edirc.repec.org/data/ioumbno.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.