داستان آبیدیک

re institutionalization


فارسی

1 حسابداری و مالی:: نهادینه‌سازی مجدد

(2002) model captures the entire process of change from deinstitutionalization (Stages 1-2), through pre-institutionalization (Stage 3), to re-institutionalization (Stages 4-6). The focus of the current study is how the non-Big 4 audit firms reacted to BRA toward re-institutionalization in the later stages. In this case, re-institutionalization is achieved. However, re-institutionalization can also fail, then new concepts do not become taken-for-granted and disappear again. Cognitive Legitimacy and Re-Institutionalization (RQ3)

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