Institutional Logics in the Study of Organizations: The Social Construction of the Relationship between Corporate Social and Financial Performance

Marc Orlitzky

Business Ethics Quarterly, 2011, vol. 21, issue 3, 409-444

Abstract: This study examines whether the empirical evidence on the relationship between corporate social performance (CSP) and corporate financial performance (CFP) differs depending on the publication outlet in which that evidence appears. This moderator meta-analysis, based on a total sample size of 33,878 observations, suggests that published CSP-CFP findings have been shaped by differences in institutional logics in different subdisciplines of organization studies. In economics, finance, and accounting journals, the average correlations were only about half the magnitude of the findings published in Social Issues in Management, Business Ethics, or Business and Society journals (mean corrected correlation coefficient of .22 vs. .49, respectively). Specifically, economists did not find null or negative CSP-CFP correlations, and average findings published in general management outlets ( = .41) were closer to Social Issues in Management, Business Ethics, and Business and Society results than to findings reported in economics, finance, and accounting journals.

Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:cup:buetqu:v:21:y:2011:i:03:p:409-444_01

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