通过映射六项社会与财务绩效研究中的模型不确定性来构建知识

Building knowledge by mapping model uncertainty in six studies of social and financial performance

STRATEGIC MANAGEMENT JOURNAL · 2021
被引 28
人大 AFT50UTD24ABS 4*

中文导读

提出一种补充复制研究的方法,通过映射认知不确定性来综合看似冲突的发现,并以六项关于社会与财务绩效关系的研究为例展示其应用,帮助学者整合证据、加速知识增长。

Abstract

Abstract Research Summary Many scholars bemoan the difficulty of learning from individual research reports. Replication is often prescribed as a salve, but few replications are conducted, and even fewer allow the formation of a coherent understanding. In this article, we propose a complement to replication that emphasizes the mapping of epistemic uncertainties. We demonstrate our approach by exploring the results of six related studies on the link between social and financial performance. We show that our method allows the synthesis of seemingly conflicting findings, and we propose that it should be used proactively, prior to replication, to speed the growth of knowledge. Managerial Summary Any single empirical study provides a weak basis for inference. As a result, scholars advocate repeated analysis of important issues, but evidence from replications can be hard to integrate into a coherent understanding. For example, six important studies of the link between corporate social and financial performance have been published in this journal, but their conflicting results have defied integration. We show that a new approach to empirical research allows their reconciliation: all six suggest that across firms, social and financial performance are correlated but that improvements in social performance seldom precede increased financial performance.

企业社会责任财务绩效实证研究方法知识构建