Isomorphism, institutionalization and legitimacy: operational auditing at the court of auditors
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Data de Publicação: | 2007 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Repositório Institucional da UnB |
Texto Completo: | http://repositorio.unb.br/handle/10482/27124 https://dx.doi.org/10.1590/S1807-76922007000100004 |
Resumo: | The aim of this paper is to verify the nature of the relationship between the concept of legitimacy and the phenomenon of institutionalization of operational auditing at the Court of Auditors in a context of institutional isomorphism. A documental examination was conducted covering the period of 1987 to 2004 and 18 people involved in the aforementioned activity at the Court of Auditors were interviewed. The results suggest that there is a relationship between isomorphism and legitimacy but only concerning one type of legitimacy. The phenomenon of isomorphism acts in the sense of checking cognitive legitimacy while other factors are at work which are connected to the culture and institutional environment of the country, which interfere in the dimension of moral legitimacy, resulting in institutionalization of the activity at a secondary level in the analyzed organization. It was seen that the process of institutionalization, in this case, has a circular characteristic, in which the phases of innovation, diffusion, partial saturation and partial deinstitutionalization follow one another cyclically, modifying the activity of operational auditing over time at the Court of Auditors. |
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Freitas, Carlos Alberto Sampaio deGuimarães, Tomás de Aquino2017-12-07T04:48:58Z2017-12-07T04:48:58Z2007BAR, Braz. Adm. Rev.,v.4,n.1,p.35-50,2007http://repositorio.unb.br/handle/10482/27124https://dx.doi.org/10.1590/S1807-76922007000100004The aim of this paper is to verify the nature of the relationship between the concept of legitimacy and the phenomenon of institutionalization of operational auditing at the Court of Auditors in a context of institutional isomorphism. A documental examination was conducted covering the period of 1987 to 2004 and 18 people involved in the aforementioned activity at the Court of Auditors were interviewed. The results suggest that there is a relationship between isomorphism and legitimacy but only concerning one type of legitimacy. The phenomenon of isomorphism acts in the sense of checking cognitive legitimacy while other factors are at work which are connected to the culture and institutional environment of the country, which interfere in the dimension of moral legitimacy, resulting in institutionalization of the activity at a secondary level in the analyzed organization. It was seen that the process of institutionalization, in this case, has a circular characteristic, in which the phases of innovation, diffusion, partial saturation and partial deinstitutionalization follow one another cyclically, modifying the activity of operational auditing over time at the Court of Auditors.Em processamentoANPAD - Associação Nacional de Pós-Graduação e Pesquisa em AdministraçãoIsomorphism, institutionalization and legitimacy: operational auditing at the court of auditorsinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleinstitutionalizationisomorphismlegitimacyoperational auditinginfo:eu-repo/semantics/openAccessengreponame:Repositório Institucional da UnBinstname:Universidade de Brasília (UnB)instacron:UNBORIGINALv4n1a04.pdfapplication/pdf119802http://repositorio2.unb.br/jspui/bitstream/10482/27124/1/v4n1a04.pdf988f6a8691f4a0c94623bce650de72ffMD51open access10482/271242023-10-11 14:27:25.265open accessoai:repositorio2.unb.br:10482/27124Biblioteca Digital de Teses e DissertaçõesPUBhttps://repositorio.unb.br/oai/requestopendoar:2023-10-11T17:27:25Repositório Institucional da UnB - Universidade de Brasília (UnB)false |
dc.title.pt_BR.fl_str_mv |
Isomorphism, institutionalization and legitimacy: operational auditing at the court of auditors |
title |
Isomorphism, institutionalization and legitimacy: operational auditing at the court of auditors |
spellingShingle |
Isomorphism, institutionalization and legitimacy: operational auditing at the court of auditors Freitas, Carlos Alberto Sampaio de institutionalization isomorphism legitimacy operational auditing |
title_short |
Isomorphism, institutionalization and legitimacy: operational auditing at the court of auditors |
title_full |
Isomorphism, institutionalization and legitimacy: operational auditing at the court of auditors |
title_fullStr |
Isomorphism, institutionalization and legitimacy: operational auditing at the court of auditors |
title_full_unstemmed |
Isomorphism, institutionalization and legitimacy: operational auditing at the court of auditors |
title_sort |
Isomorphism, institutionalization and legitimacy: operational auditing at the court of auditors |
author |
Freitas, Carlos Alberto Sampaio de |
author_facet |
Freitas, Carlos Alberto Sampaio de Guimarães, Tomás de Aquino |
author_role |
author |
author2 |
Guimarães, Tomás de Aquino |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Freitas, Carlos Alberto Sampaio de Guimarães, Tomás de Aquino |
dc.subject.keyword.pt_BR.fl_str_mv |
institutionalization isomorphism legitimacy operational auditing |
topic |
institutionalization isomorphism legitimacy operational auditing |
description |
The aim of this paper is to verify the nature of the relationship between the concept of legitimacy and the phenomenon of institutionalization of operational auditing at the Court of Auditors in a context of institutional isomorphism. A documental examination was conducted covering the period of 1987 to 2004 and 18 people involved in the aforementioned activity at the Court of Auditors were interviewed. The results suggest that there is a relationship between isomorphism and legitimacy but only concerning one type of legitimacy. The phenomenon of isomorphism acts in the sense of checking cognitive legitimacy while other factors are at work which are connected to the culture and institutional environment of the country, which interfere in the dimension of moral legitimacy, resulting in institutionalization of the activity at a secondary level in the analyzed organization. It was seen that the process of institutionalization, in this case, has a circular characteristic, in which the phases of innovation, diffusion, partial saturation and partial deinstitutionalization follow one another cyclically, modifying the activity of operational auditing over time at the Court of Auditors. |
publishDate |
2007 |
dc.date.issued.fl_str_mv |
2007 |
dc.date.accessioned.fl_str_mv |
2017-12-07T04:48:58Z |
dc.date.available.fl_str_mv |
2017-12-07T04:48:58Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article |
format |
article |
status_str |
publishedVersion |
dc.identifier.citation.fl_str_mv |
BAR, Braz. Adm. Rev.,v.4,n.1,p.35-50,2007 |
dc.identifier.uri.fl_str_mv |
http://repositorio.unb.br/handle/10482/27124 |
dc.identifier.doi.pt_BR.fl_str_mv |
https://dx.doi.org/10.1590/S1807-76922007000100004 |
identifier_str_mv |
BAR, Braz. Adm. Rev.,v.4,n.1,p.35-50,2007 |
url |
http://repositorio.unb.br/handle/10482/27124 https://dx.doi.org/10.1590/S1807-76922007000100004 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.publisher.none.fl_str_mv |
ANPAD - Associação Nacional de Pós-Graduação e Pesquisa em Administração |
publisher.none.fl_str_mv |
ANPAD - Associação Nacional de Pós-Graduação e Pesquisa em Administração |
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reponame:Repositório Institucional da UnB instname:Universidade de Brasília (UnB) instacron:UNB |
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Universidade de Brasília (UnB) |
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UNB |
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UNB |
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Repositório Institucional da UnB |
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Repositório Institucional da UnB |
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http://repositorio2.unb.br/jspui/bitstream/10482/27124/1/v4n1a04.pdf |
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Repositório Institucional da UnB - Universidade de Brasília (UnB) |
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