MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara
Vol 11 No 1 (2026): JMAPAN

Tracing the Roots of Utilitarianism and Rationality in Social Exchange Theory to Develop a Sustainable Organizational Behavior Model

Teguh Setiawan Wibowo (STIE Mahardhika)
Ratih Dewi Titisari Haryana (Sekolah Tinggi Ilmu Ekonomi YAPAN Surabaya)



Article Info

Publish Date
31 Mar 2026

Abstract

This study traces the philosophical roots of utilitarianism and rationality in Social Exchange Theory (SET) and reconceptualizes it to develop a sustainable organizational behavior model in human resource management. Employing a library research approach with theoretical analysis of Scopus and Web of Science-indexed literature, the findings reveal that SET has been treated as self-contained, whereas historically and philosophically it derives from utilitarianism (Bentham, Mill), behaviorism (Skinner), and rational choice theory (Coleman). The reduction of utilitarianism's complexity, particularly Mill's concept of higher pleasures and the conceptual ambiguity between Homans' and Blau's approaches have led to limitations in explaining sustainable organizational behavior. This study reconceptualizes SET through a three-level model integrating philosophical level (utilitarianism, capability approach), theoretical level (SET, self-determination theory, social identity theory), and practical level (green HRM, work-life balance, employee well-being). This model shifts focus from managing transactions to cultivating relationships, recognizing the roles of value congruence, basic psychological need fulfillment, and generalized reciprocity in fostering sustainable behavior. The study concludes that SET needs reconceptualization as a theory of co-creation of value transcending individual utility maximization, while identifying future research agendas for developing more humanistic and relevant HRM scholarship in response to sustainability demands.

Copyrights © 2026






Journal Info

Abbrev

MAPAN

Publisher

Subject

Economics, Econometrics & Finance Education

Description

Jurnal MAPAN merupakan majalah ilmiah yang ditujukan untuk menampung karya ilmiah di bidang ilmu manajemen dan akuntansi baik itu ilmiah maupun terapan. Jurnal MAPAN mempunyai tujuan utama dalam diseminasi karya ilmiah baik itu dari akademisi STIE Yapan maupun khalayak umum. Cakupan keilmuwan yang ...