Title

When the Cat's Away, the Mice Will Play: A Model of Corporate Regulatory Compliance

Document Type

Article

Publication Date

Spring 3-1-2019

Department

Management and International Business

Abstract

Decoupling has proliferated as regulatory compliance requirements are an ever-present influence on organizations, and yet how organizations manage the decoupling process when they must undergo regulatory review is little understood and relatively ignored in management research. This paper begins to address this lack of management theory by developing a conceptual model on how the decoupling process unfolds in organizations. This model extends institutional theory insights on the decoupling process by delineating the mechanisms through which this process unravels and by positing a dynamic model that considers both the form of regulation (process or product) and the predictability of regulatory review scope and timing.

Publication Title

Journal of Managerial Issues

Volume

31

Issue

1

First Page

7

Last Page

27

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