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

Fábio Frezatti, Andson Braga de Aguiar and Amaury José Rezende

International Journal of Accounting & Information Management, 2007, vol. 15, issue 2, 50-66

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.

Keywords: Organizational theory; Budgets; Multinational companies; Brazil; Process planning (search for similar items in EconPapers)
Date: 2007
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Persistent link: https://EconPapers.repec.org/RePEc:eme:ijaimp:v:15:y:2007:i:2:p:50-66

DOI: 10.1108/18347640710837353

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