Bankruptcy in Strategic Studies: Past and Promise
探讨了行为、环境、财务/会计和法律四种视角对破产研究的贡献，指出当前组织研究者面临的挑战是整合这些视角，尤其应用于战略研究。
Organizational research has historically been dominated by a focus on those factors associated with organizational growth and survival. Yet, in order to gain a comprehensive understanding of organizations, researchers must also examine an alternative outcome-organizational failure. Filing for bankruptcy protection provides an explicit case of formal organizational failure; consequently, bankruptcy offers what may be the definitive organizational performance indicator. Unlike alternative performance measures which are more readily manipulated by management, a bankruptcy filing is a discrete event. This paper explores the contributions of the behavioral, environmental, financial/accounting, and legal approaches to bankruptcy. The challenge currently facing organizational researchers is the integration of these diverse perspectives, particularly as they apply to strategic studies.