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

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.

Citation

Frezatti, F., Braga de Aguiar, A. and José Rezende, A. (2007), "Strategic responses to institutional pressures, and success in achieving budget targets: A survey at a multinational company", International Journal of Accounting & Information Management, Vol. 15 No. 2, pp. 50-66. https://doi.org/10.1108/18347640710837353