Using the example of institutional research on moral issues in organizations and management, we show that most studies neglect values as research object and/or as basis for reflection. The precarious status of values has again a negative effect on institutional research’s (practical) relevance and its theoretical reflexivity. Therefore, we outline how institutional theory is able to equally consider values as object of research and basis for reflection. We label this approach morally reflective institutional analysis. Such an approach can contribute as follows: First, in line with pragmatist thinking, a morally reflective institutional analysis puts specific focus on how findings may be used in practice. This takes account of the concern that institutional theory has lost of its (practical) relevance. Second, by combining normative and descriptive examination, a morally reflective institutional analysis similarly responds to institutionalists calling for more attention to values and those indicating the lack of value-focused reflection. Finally, by developing an approach that considers morality in its descriptive and normative sense, the study allows for merging the hitherto separated paradigms in management research on moral issues, i.e. a normative approach rooted in philosophy and a descriptive approach underpinned by the social sciences.
