Evidence of the inheritance of firm routines through accounting information: An empirical study of the Taiwanese group firms

Han-Sheng Lei, Keng-wei Chang, Chih-Chang Chen, Yu-Ju Chen and Ke-Chiun Chang

Journal of Management & Organization, 2022, vol. 28, issue 6, 1219-1234

Abstract: The accounting information of a firm is analogous to the characteristics of an organism that contain biological information that influences decisions; such characteristics result from organizational routines (genes). Organizational routines result from organizational learning, and learning from an associated company is an efficient approach for a new venture to establish routines. The study results revealed that the subsidiaries inherited routines from the parent companies related to financial ratios, so we suggest that people should judge the adequacy of a firm’s financial situation by not only referring to the standard of its industry but also to its parent company.

Date: 2022
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