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

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