Measuring Organizational Slack: A Note on the Convergence and Divergence of Alternative Operational Definitions
比较了四种通过财务数据测量组织冗余的方法，发现相对指标在分类上一致，但绝对指标分歧较大，且两类指标能区分冗余的不同方面。
Four different approaches for operationalizing organization slack through secondary financial data have been proposed (Bourgeois, 1981; Dimick & Murray, 1978; Marino & Lange, 1982; Wolf, 1971). In this paper these measures are organized into two types of oper ations: relative and absolute; and each is applied to a common group of firms. The relative measures agree to a significant degree on the classification of firms into high and low slack groups. The absolute measures do not, however, converge. Intertype comparisons (relative vs. absolute) indicate that the proposed operations do discriminate between these two aspects of the slack construct.