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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.
International Journal of Accounting and Information Management – Emerald Publishing
Published: May 31, 2007
Keywords: Organizational theory; Budgets; Multinational companies; Brazil; Process planning
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