Isomorphism, Institutionalization and Legitimacy: Operational Auditing at the Court of Auditors

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 198...

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Bibliographic Details
Main Authors: Carlos Alberto Sampaio de Freitas, Tomás de Aquino Guimarães
Format: Article
Language:English
Published: Associação Nacional de Pós-Graduação e Pesquisa em Administração (ANPAD) 2007-01-01
Series:BAR: Brazilian Administration Review
Subjects:
Online Access:http://www.anpad.org.br/periodicos/arq_pdf/a_590.pdf