Isomorphism, institutionalization and legitimacy: operational auditing at the court of auditors

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 198...

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Bibliographic Details
Main Author: Freitas, Carlos Alberto Sampaio de (author)
Other Authors: Guimarães, Tomás de Aquino (author)
Format: article
Language:eng
Published: 2017
Subjects:
Online Access:https://doi.org/https://dx.doi.org/10.1590/S1807-76922007000100004
Country:Brazil
Oai:oai:repositorio.unb.br:10482/27124