A Theoretical Exploration of the Adoption and Design of Flexible Benefit Plans: A Case of Human Resource Innovation
从制度、资源依赖、代理和交易成本四个理论视角，探讨管理者对弹性福利计划的采纳与设计决策，并整合为更完整的模型，为未来研究提供命题，同时将结论推广至其他人力资源创新决策。
This article explores theoretical explanations of managers' decisions about flexible benefit plans. We (1) examine the adoption and design of flexible benefit plans through four theoretic lenses: institutional, resource dependence, agency, and transaction costs; (2) integrate the relevant insights gained from these theories into a more complete model and derive propositions for future research; and (3) generalize the insights gained from exploring a specific innovation to broader questions surrounding decisions about other human resource innovations. loring a specific innovation to broader questions surrounding decisions about other human resource innovations.