The Expression of Espoused Humanizing Values in Organizational Practice: A Conceptual Framework and Case Study

We provide a conceptual framework and a case study of how an organization links its mission and espoused values with its operating practices. Conceptually, we locate this mission integration theme within Simons’ (<CitationRef CitationID="CR35">1995</CitationRef>, Levers of control. Harvard Business Review Press, Boston) management accounting and control framework, and then adapt Schatzki’s (<CitationRef CitationID="CR32">2002</CitationRef>, The site of the social. Pennsylvania State University Press, University Park) site ontology of social practice to develop general research expectations for case studies of espoused values/practice linkages. Empirically, we apply the conceptual framework to a case study of linkages among an actual company’s espoused values, human resource practices, and financial management during its 40-plus year history. The concluding section summarizes the study and discusses its implications, limitations, and opportunities for future research. Copyright Springer Science+Business Media Dordrecht 2015