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حسابداری و مالی::
تقلیدی
Isomorphic forces such as coercive, normative and mimetic ones have been slightly activated by the external environment, in order to direct public entities towards the adoption of IR, while a stronger pressure has been exerted on the private domain.
DiMaggio and Powell (1991a, b) identify three mechanisms through which institutional isomorphic change occurs and through which organizations adopt systems and procedures, each with its own antecedents: coercive, normative and mimetic.
However, Wild and Van Staden (2013) consider a further institutional pillar that can be applied while discussing the adoption of IR, the mimetic isomorphism, which is part of the cognitive institutional pillar.
They are reproduced through mimetic processes and organizations and organizational members follow these cognitive institutions without any conscious thought (Zucker 1983; Palmer and Biggart 2002).
This is the third mechanism, mimetic isomorphism, which occurs when organisations face uncertainty and "model themselves on other organisations" (DiMaggio and Powell 1983, p. 151).
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