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

Strategic responses to institutional pressures, and success in achieving budget targets A survey... 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. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png International Journal of Accounting and Information Management Emerald Publishing

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

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References (32)

Publisher
Emerald Publishing
Copyright
Copyright © 2007 Emerald Group Publishing Limited. All rights reserved.
ISSN
1834-7649
DOI
10.1108/18347640710837353
Publisher site
See Article on Publisher Site

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.

Journal

International Journal of Accounting and Information ManagementEmerald Publishing

Published: May 31, 2007

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

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