Hierarchies and Size: A Problem of Identification
指出，对员工人数取对数实际上是对组织层级数的近似，因此许多用对数规模与层级数相关的研究可能只是同一变量的不同度量，需要重新审视。
This paper shows that logarithmic transformation of the number of employees in an organization is nothing other than an approximation of the number of levels of hierarchy in that organization. Since the log of the number of employees has been used extensively in the literature as a measure of 'size', many of the empirical findings concerning the relationships between 'size' and organizational structure variables need to be re-examined. In particular, correlating the log of the number of employees with the number of levels of hierarchy amounts to correlating two different empirical measures of the same variable. Understanding the real meaning of the logarithmic transformation of the number employed should shed a different light on the interpretation of many earlier empirical studies.