On the road to legitimacy with anti‐corruption practices. An empirical study of French SMEs
基于新制度主义理论，通过对34家法国中小企业的半结构化访谈，研究了中小企业为何及如何实施反腐败实践以获取合法性，发现其战略反应分为实质性回应和象征性回应，且主要采取回避策略，营造合规假象。
Abstract Despite the importance of tackling corruption, business scholars have largely ignored the topic of anti‐corruption. Using neo‐institutionalist theory and the typology of organisational responses to institutional pressures, we investigated why and how small‐ and medium‐sized enterprises (SMEs) implemented anti‐corruption practices. Through a case study approach and 34 semi‐structured interviews in French SMEs, we revealed the indirect effect of coercive isomorphism of the state and direct normative influence of large firms in business relations with the SMEs. To increase their legitimacy, SMEs' strategic response to various and diverse institutional pressures is divided between substantial and symbolic responses. The main answer of SMEs to institutional pressures from large firms was avoidance in relation to anti‐corruption practices, thereby creating a façade of compliance with no metabolisation of anti‐corruption actions. We point out the instrumental use of anti‐corruption practices by SMEs to gain legitimacy. To be considered legitimate business partners by large firms, SMEs showed a façade of respectability in their anti‐corruption actions.