Frezatti, Fábio; Braga de Aguiar, Andson; José … - In: International Journal of Accounting & Information Management 15 (2007) 2, pp. 50-66
Purpose – The purpose of this paper is to provide an integrated model to understand and act on the institutionalization process into a company. Design/methodology/approach – Additional to the conceptual development, survey method was applied in a single entity, through a structured...