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

Sarah Margaretha Jastram () and Johanna Foersterling ()
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Sarah Margaretha Jastram: Hamburg School of Business Administration
Johanna Foersterling: Hamburg School of Business Administration

Journal of Business Economics, 2024, vol. 94, issue 3, No 4, 523 pages

Abstract: 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.

Keywords: Institutional Theory; Social Impact; Decoupling; Systematic Literature Review (search for similar items in EconPapers)
JEL-codes: M1 (search for similar items in EconPapers)
Date: 2024
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DOI: 10.1007/s11573-023-01170-8

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