Journal Articles
Communicating Identity: The Use of Core Value Statements in Regulative Institutions
This study analyzes the core value statements of 25 regulative institutions located in 11 different OECD countries. Four types of institutions are studied: six tax agencies, six food safety authorities, four environmental protection agencies, and nine supreme audit institutions. The study shows that there is a clear emphasis on people-related and professional values. Based on these findings, I argue that regulative organizations, which we normally would assume need legitimacy for their authoritative role and coercive powers, attempt to become identified with values that imply a more lenient identity, distancing themselves from the more “traditional” authoritative and bureaucratic identity. Potential implications for organizational legitimation are discussed.
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