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...

Are sources of economic rent, as defined by the prevalent business strategy paradigm, sufficient to attain and maintain superior returns? The perspective developed within the conceptual framework of the Institutional Theory may offer managers a contribution towards understanding the strategy process and its potentialities, particularly by stressing the leading role played by legitimacy, the influence of many institutional spheres, the isomorphic pressures, ceremonial behavior and...

The most recent efforts in institutional theory applied to organization studies search for ways to overcome consequences of traditional dichotomies based on levels of analysis, social structures versus agency as source of practices, and so on. If in other social sciences that debate has received fundamental contributions in the last three or four decades, this is not the case for Organization Theory, where discussions are much more recent and based especially on Sociology authors....

Chief Editor
Clóvis L. Machado-da-Silva (CEPPAD/UFPR & UnicenP)

Executive Editor
Andréa Paula Segatto-Mendes (CEPPAD/UFPR)

Editorial Advisory Board
Adalberto Fischmann (FEA/USP)
Fernando Bins Luce (PPGA/UFRGS)
Fernando Meirelles (EAESP/FGV)
Jaime Evaldo Fensterseifer (PPGA/UFRGS)
Jean-François Chanlat (Université Paris Dauphine – França)
John Child (Birmingham Business School - UK)
José Antonio...

Customer value is understood as one of the constructs that best explains consumer decision making. Its proposal is to understand how consumers translate product or service characteristics and consequences of use into personal self-relevant values. The means-end theory is a way of systematically thinking in this hierarchical representation. The most commonly used method to achieve means-end chains is laddering. This theory and method were used to understand customer values of an important...

This paper is about changes in the business world. The main goal is to study the implications related to people's creativity expression owing to work organization in small groups in the Ambev S.C. branch. This is a qualitative study based on a case study. 21 self-management circles and 18 quality control circles in the organization were found. The self management circles are responsible for achieving the organizational main goals and the quality control circles to bring best practices and...