The Dangers of Decoupling: The Relationship Between Compliance Programs, Legitimacy Perceptions, and Institutionalized Misconduct
通过一家大型金融服务公司普遍存在欺骗性销售行为的案例研究，分析了合规项目与核心业务脱钩如何制造“合法性假象”，从而助长不当行为的制度化并导致外部合法性丧失。
This theory-building analysis spotlights a dynamic that occurs between decoupling, legitimacy, and institutionalized misconduct. Using data gathered from a case study of widespread deceptive sales practices at a large financial services firm, we demonstrate the dangers of decoupling an organizational compliance program from the core business activities of an organization. We illustrate how decoupling created a “legitimacy facade” that enabled the institutionalization of misconduct and precipitated a loss of external legitimacy.