Lack of institutional work and organizational change failure in Brazilian local governments André Lino

https://psaar.net/media/reviews/photos/thumbnail/300x250s/1a/26/85/REVISTA-brazileiro-11-1597733435.gif
Uploaded by André Lino     Uploaded date: August 17, 2020    
869  
Publication date
August 03, 2018
Paper language
Abstract
This article proposes a theoretical framework to explain the failure of the compulsory adoption of new practices in the financial management cycle in local governments. The empirical analysis applies the framework to the control systems implementation in Brazilian municipalities. The findings of a qualitative comparative analysis applied to
seven local governments show that despite human capabilities and information systems being a necessary condition, they are insufficient to deeply implement such internal control practices. Institutional capital is a condition sine qua non for the adoption of new practices on financial management and control in Brazilian local governments.
The adoption of such reforms depends on an active network of powerful actors involved in institutional work supporting the changes.
Preferred Citation
Lino, A. F., de Carvalho, L. B., de Aquino, A. C. B., & de Azevedo, R. R. (2019). Lack of institutional work and organizational change failure in Brazilian local governments. Revista de Administração Pública, 53(2), 375-391.
Keywords
internal control; municipalities; institutional work; institutional capital; reforms
Email
This email address is being protected from spambots. You need JavaScript enabled to view it.
Category
Other
Type of Paper
Published paper

How to get the paper

From the author (email)
This email address is being protected from spambots. You need JavaScript enabled to view it.

Newsletter Subscribe to our Newsletter to get all the latest news

Log In or Sign Up