ISSUES AND OPINIONS CONCEPTUALIZING GENERALIZABILITY: NEW CONTRIBUTIONS AND A REPLY

How to Generalize a Theory to a New Setting This appendix provides additional details of the illustration that the essay has already provided, in part, for how to generalize a theory to a new setting. The theory is one originally developed and empirically tested by Markus (1983). The illustration involves the generalizing of Markus’ theory from the organization Markus called GTC to a new organization that we call QED. The additional details build on Tables 1, 2, and 3, which identified the six variables and eight statements making up Markus ’ theory. Table 3 provided the details of generalizing Markus ’ theory for just two of the six variables and one of the eight propositions. In the additional Tables A1 and A2, we now present the details for generalizing which involves all six variables. Table A1. The Empirical Values Taken by the Theory in the Original Setting (GTC) from Which the Theory Is Generalized OPD organizational power distribution, as instantiated in the situation where GTC’s divisional accountants have power to control access to financial data, but GTC’s corporate accountants lack power to control access to financial data ICB intention to change the balance of power, as instantiated in the situation where the intention of Howard, head of GTC’s corporate controller’s office, is to change the balance of power from GTC’s Chemical Divisions (where his rival, Spade, is GTC’s Chemical Company Controller) to GTC’s corporate management, and where GTC’s corporate accountants intend “from the very beginning that FIS be used for managerial accounting, not just... financial accounting ” (p. 439