Communicating Identity

Abstract

This study analyzes the core value statements of 25 regulative institutions located in 11 different OECD countries. Four types of institutions are studied: six tax agencies, six food safety authorities, four environmental protection agencies, and nine supreme audit institutions. The study shows that there is a clear emphasis on people-related and professional values. Based on these findings, I argue that regulative organizations, which we normally would assume need legitimacy for their authoritative role and coercive powers, attempt to become identified with values that imply a more lenient identity, distancing themselves from the more “traditional” authoritative and bureaucratic identity. Potential implications for organizational legitimation are discussed.