The purpose of this paper is to illustrate how institutional analysis can be applied to the study of an evolving institution-the Foreign Sales Corporation (FSC). The FSC was created by the US government to provide a tax incentive to domestic exporters. It has a checkered history because the European Union views it as an export subsidy. After establishing that the FSC is definitely an institution, Scott's institutional synthesis is utilized as a conceptual prism to demonstrate how his framework can be utilized to examine complex phenomena. The study also tests a crucial proposition for institutional theory and explores a research question critical to the continuing development of the theory. That question deals with the persistence of the FSC as an institution.
| Identifer | oai:union.ndltd.org:ETSU/oai:dc.etsu.edu:etsu-works-20251 |
| Date | 01 December 2002 |
| Creators | Miller, Van V., Loess, Kurt |
| Publisher | Digital Commons @ East Tennessee State University |
| Source Sets | East Tennessee State University |
| Detected Language | English |
| Type | text |
| Source | ETSU Faculty Works |
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