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JOURNAL OF ACCOUNTING AND FINANCE
Organizational Change for Procedures and Regulation Implementation: Institutionalization Process in a Global/Local Setting
Author(s): Luís Pimentel, Paula Anjos
Citation: Luís Pimentel, Paula Anjos, (2020) "Organizational Change for Procedures and Regulation Implementation: Institutionalization Process in a Global/Local Setting," Journal of Accounting and Finance, Vol. 20, ss. 5, pp. 164-176
Article Type: Research paper
Publisher: North American Business Press
Abstract:
The purpose of this paper is to examine how organizational change was conceived and implemented in a local setting, as a response to severe deficiencies found regarding procedures and regulations application. A qualitative methodology was used, supported on a case study, a state prison in Portugal. Data were gathered by tape-recorded interviews and by written documentation. This paper shows that organizational change can be the umbrella to solve deficiencies regarding procedures and regulations application. Furthermore, some key factors were found as relevant in practice to support a wellconceived organizational change strategy, such as isomorphism, practice variation, collective involvement, among others.
