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Strategic responses to institutional pressures, and success in achieving budget targets

Author

Listed:
  • Fábio Frezatti
  • Andson Braga de Aguiar
  • Amaury José Rezende

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.

Suggested Citation

  • Fábio Frezatti & Andson Braga de Aguiar & Amaury José Rezende, 2007. "Strategic responses to institutional pressures, and success in achieving budget targets," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, vol. 15(2), pages 50-66, May.
    • Handle: RePEc:eme:ijaimp:v:15:y:2007:i:2:p:50-66
    DOI: 10.1108/18347640710837353
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