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Strategic responses to institutional pressures, and success in achieving budget targets: A survey at a multinational company

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Author Info

  • Fábio Frezatti
  • Andson Braga de Aguiar
  • Amaury José Rezende
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    Abstract

    Purpose – The purpose of this paper is to provide an integrated model to understand and act on the institutionalization process into a company. Design/methodology/approach – Additional to the conceptual development, survey method was applied in a single entity, through a structured questionnaire covering the management group of a multinational company. Findings – High potential to explain why some non-institutionalized cases happen and the importance to treat the strategic responses. Research limitations/implications – Model was applied only in one single entity. Futures researches may treat it in a more representative sample. Practical implications – The active approach required by the entity to involve and reinforce the institutionalization process. Originality/value – Integration of Tolbert and Zucker's approach with Oliver's and practical perspective of usage.

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    Bibliographic Info

    Article provided by Emerald Group Publishing in its journal International Journal of Accounting and Information Management.

    Volume (Year): 15 (2007)
    Issue (Month): 2 (June)
    Pages: 50-66

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    Handle: RePEc:eme:arjpps:v:15:y:2007:i:2:p:50-66

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    Web page: http://www.emeraldinsight.com

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    Postal: Emerald Group Publishing, Howard House, Wagon Lane, Bingley, BD16 1WA, UK
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    Web: http://www.emeraldinsight.com/arj.htm

    Related research

    Keywords: Brazil; Budgets; Multinational companies; Organizational theory; Process planning;

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    Cited by:
    1. Philip Law, 2010. "CPAs' employment with former audit clients and auditor independence in the post-Enron era," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(3), pages 240-258, March.

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