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This article explores theoretical explanations of managers' decisions about flexible benefit plans. We (1) examine the adoption and design of flexible benefit plans through four theoretic lenses: institutional, resource dependence, agency, and transaction costs; (2) integrate the relevant insights gained from these theories into a more complete model and derive propositions for future research; and (3) generalize the insights gained from exploring a specific innovation to broader questions surrounding decisions about other human resource innovations.


Suggested Citation
Barringer, M. W. & Milkovich, G. T. (1997). A theoretical exploration of the adoption and design of flexible benefit plans: A case of human resource innovation (CAHRS Working Paper #97-22). Ithaca, NY: Cornell University, School of Industrial and Labor Relations, Center for Advanced Human Resource Studies.