The budget purposes on the influence of institutional isomorphism on self-rejection
Autor(a) principal: | |
---|---|
Data de Publicação: | 2020 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | RACE (Joaçaba. Online) |
Texto Completo: | https://periodicos.unoesc.edu.br/race/article/view/22336 |
Resumo: | The study aimed to examine the influence of institutional isomorphism on self-rejection to the budget, mediated by the artifact's purposes. It is important to study the Brazilian pharmaceutical sector, as it represents a peculiar example of institutional discussion, considering the pressures of institutional isomorphism suffered by the sector. The study is descriptive, with a quantitative approach, characterized as survey research. to achieve the research objective, the assumptions of DiMaggio and Powell (1983), the strategic responses to challenge and manipulate Oliver's conceptual model (1991) and the budget purposes used by Ekholm and Wallin (2011) were used. The selected population was the managers of companies in the pharmaceutical sector linked to the Guia da Farmácia, and the final sample consisted of 147 valid responses. For data analysis, the Structural Equation Modeling was used. The study results show a positive influence of institutional isomorphism in the purposes of planning and dialogue. However, the influence of the budget's purposes on self-rejection was not found. Institutional isomorphism still had a positive influence on budget self-rejection. As contributions, the study brings evidence that the factors of isomorphism lead to a better use of the purposes of the budget, also lead to a rejection of the artifact, which may be linked to factors of multiplicity and restriction. |
id |
UNOESC-4_9e027a7d630591078b4be2b9fbc42e8e |
---|---|
oai_identifier_str |
oai:ojs.periodicos.unoesc.edu.br:article/22336 |
network_acronym_str |
UNOESC-4 |
network_name_str |
RACE (Joaçaba. Online) |
repository_id_str |
|
spelling |
The budget purposes on the influence of institutional isomorphism on self-rejectionAs finalidades do orçamento na influência do isomorfismo institucional na autorrejeiçãoBudget purposesStrategic responsesInstitutional TheoryInstitutional isomorphismFinalidades do orçamentoRespostas estratégicasTeoria InstitucionalIsomorfismo institucionalThe study aimed to examine the influence of institutional isomorphism on self-rejection to the budget, mediated by the artifact's purposes. It is important to study the Brazilian pharmaceutical sector, as it represents a peculiar example of institutional discussion, considering the pressures of institutional isomorphism suffered by the sector. The study is descriptive, with a quantitative approach, characterized as survey research. to achieve the research objective, the assumptions of DiMaggio and Powell (1983), the strategic responses to challenge and manipulate Oliver's conceptual model (1991) and the budget purposes used by Ekholm and Wallin (2011) were used. The selected population was the managers of companies in the pharmaceutical sector linked to the Guia da Farmácia, and the final sample consisted of 147 valid responses. For data analysis, the Structural Equation Modeling was used. The study results show a positive influence of institutional isomorphism in the purposes of planning and dialogue. However, the influence of the budget's purposes on self-rejection was not found. Institutional isomorphism still had a positive influence on budget self-rejection. As contributions, the study brings evidence that the factors of isomorphism lead to a better use of the purposes of the budget, also lead to a rejection of the artifact, which may be linked to factors of multiplicity and restriction.O presente trabalho teve por objetivo examinar a influência do isomorfismo institucional na autorrejeição ao orçamento, mediada pelas finalidades do artefato. Aponta-se a importância do estudo do setor farmacêutico brasileiro pois este representa um exemplo peculiar de discussão institucional, considerando as pressões de isomorfismo institucional sofridas pelo setor. O estudo é descritivo, de abordagem quantitativa, caracterizado como pesquisa de levantamento, tipo survey. Para cumprir o objetivo foram utilizados os pressupostos de DiMaggio e Powell (1983), as respostas estratégicas de desafiar e manipular do modelo conceitual de Oliver (1991) e as finalidades do orçamento utilizadas por Ekholm e Wallin (2011). A população selecionada foram os gerentes das empresas do setor farmacêutico vinculadas ao Guia da Farmácia, e a amostra final foi composta por 147 respostas válidas. Para a análise de dados foi utilizada a Modelagem de Equações Estruturais. Os resultados apontam para uma influência positiva do isomorfismo institucional nas finalidades de planejamento e diálogo. Não foi encontrada, porém, influência das finalidades do orçamento na autorrejeição. O isomorfismo institucional ainda apresentou influência positiva na autorrejeição do orçamento. Como contribuições, o estudo traz indícios de que os fatores de isomorfismo levam a uma melhor utilização das finalidades do orçamento, levam também a uma rejeição do artefato, que pode estar ligada a fatores de multiplicidade e restrição.Universidade do Oeste de Santa Catarina2020-04-27info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdftext/htmlhttps://periodicos.unoesc.edu.br/race/article/view/2233610.18593/race.22336RACE - Revista de Administração, Contabilidade e Economia; Vol. 19 No. 1 (2020): RACE jan./abr. 2020; 53-74RACE - Revista de Administração, Contabilidade e Economia; v. 19 n. 1 (2020): RACE jan./abr. 2020; 53-742179-49361678-6483reponame:RACE (Joaçaba. Online)instname:Universidade do Oeste de Santa Catarina (UNOESC)instacron:UNOESCporhttps://periodicos.unoesc.edu.br/race/article/view/22336/14198https://periodicos.unoesc.edu.br/race/article/view/22336/14199Copyright (c) 2020 Igor Pereira da Luz, Carlos Eduardo Facín Lavardainfo:eu-repo/semantics/openAccessPereira da Luz, IgorEduardo Facín Lavarda, Carlos2020-10-16T21:43:35Zoai:ojs.periodicos.unoesc.edu.br:article/22336Revistahttps://portalperiodicos.unoesc.edu.br/racehttps://portalperiodicos.unoesc.edu.br/race/oairace@unoesc.edu.br||editora@unoesc.edu.br2179-49361678-6483opendoar:2020-10-16T21:43:35RACE (Joaçaba. Online) - Universidade do Oeste de Santa Catarina (UNOESC)false |
dc.title.none.fl_str_mv |
The budget purposes on the influence of institutional isomorphism on self-rejection As finalidades do orçamento na influência do isomorfismo institucional na autorrejeição |
title |
The budget purposes on the influence of institutional isomorphism on self-rejection |
spellingShingle |
The budget purposes on the influence of institutional isomorphism on self-rejection Pereira da Luz, Igor Budget purposes Strategic responses Institutional Theory Institutional isomorphism Finalidades do orçamento Respostas estratégicas Teoria Institucional Isomorfismo institucional |
title_short |
The budget purposes on the influence of institutional isomorphism on self-rejection |
title_full |
The budget purposes on the influence of institutional isomorphism on self-rejection |
title_fullStr |
The budget purposes on the influence of institutional isomorphism on self-rejection |
title_full_unstemmed |
The budget purposes on the influence of institutional isomorphism on self-rejection |
title_sort |
The budget purposes on the influence of institutional isomorphism on self-rejection |
author |
Pereira da Luz, Igor |
author_facet |
Pereira da Luz, Igor Eduardo Facín Lavarda, Carlos |
author_role |
author |
author2 |
Eduardo Facín Lavarda, Carlos |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Pereira da Luz, Igor Eduardo Facín Lavarda, Carlos |
dc.subject.por.fl_str_mv |
Budget purposes Strategic responses Institutional Theory Institutional isomorphism Finalidades do orçamento Respostas estratégicas Teoria Institucional Isomorfismo institucional |
topic |
Budget purposes Strategic responses Institutional Theory Institutional isomorphism Finalidades do orçamento Respostas estratégicas Teoria Institucional Isomorfismo institucional |
description |
The study aimed to examine the influence of institutional isomorphism on self-rejection to the budget, mediated by the artifact's purposes. It is important to study the Brazilian pharmaceutical sector, as it represents a peculiar example of institutional discussion, considering the pressures of institutional isomorphism suffered by the sector. The study is descriptive, with a quantitative approach, characterized as survey research. to achieve the research objective, the assumptions of DiMaggio and Powell (1983), the strategic responses to challenge and manipulate Oliver's conceptual model (1991) and the budget purposes used by Ekholm and Wallin (2011) were used. The selected population was the managers of companies in the pharmaceutical sector linked to the Guia da Farmácia, and the final sample consisted of 147 valid responses. For data analysis, the Structural Equation Modeling was used. The study results show a positive influence of institutional isomorphism in the purposes of planning and dialogue. However, the influence of the budget's purposes on self-rejection was not found. Institutional isomorphism still had a positive influence on budget self-rejection. As contributions, the study brings evidence that the factors of isomorphism lead to a better use of the purposes of the budget, also lead to a rejection of the artifact, which may be linked to factors of multiplicity and restriction. |
publishDate |
2020 |
dc.date.none.fl_str_mv |
2020-04-27 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://periodicos.unoesc.edu.br/race/article/view/22336 10.18593/race.22336 |
url |
https://periodicos.unoesc.edu.br/race/article/view/22336 |
identifier_str_mv |
10.18593/race.22336 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://periodicos.unoesc.edu.br/race/article/view/22336/14198 https://periodicos.unoesc.edu.br/race/article/view/22336/14199 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2020 Igor Pereira da Luz, Carlos Eduardo Facín Lavarda info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2020 Igor Pereira da Luz, Carlos Eduardo Facín Lavarda |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf text/html |
dc.publisher.none.fl_str_mv |
Universidade do Oeste de Santa Catarina |
publisher.none.fl_str_mv |
Universidade do Oeste de Santa Catarina |
dc.source.none.fl_str_mv |
RACE - Revista de Administração, Contabilidade e Economia; Vol. 19 No. 1 (2020): RACE jan./abr. 2020; 53-74 RACE - Revista de Administração, Contabilidade e Economia; v. 19 n. 1 (2020): RACE jan./abr. 2020; 53-74 2179-4936 1678-6483 reponame:RACE (Joaçaba. Online) instname:Universidade do Oeste de Santa Catarina (UNOESC) instacron:UNOESC |
instname_str |
Universidade do Oeste de Santa Catarina (UNOESC) |
instacron_str |
UNOESC |
institution |
UNOESC |
reponame_str |
RACE (Joaçaba. Online) |
collection |
RACE (Joaçaba. Online) |
repository.name.fl_str_mv |
RACE (Joaçaba. Online) - Universidade do Oeste de Santa Catarina (UNOESC) |
repository.mail.fl_str_mv |
race@unoesc.edu.br||editora@unoesc.edu.br |
_version_ |
1800220428131631104 |