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

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.