A inovação organizacional, a implementação de novas práticas de gestão e organização do trabalho, é uma das principais fontes de vantagem competitiva para empresas. Pesquisas recentes destacam o papel do ambiente institucional e das pressões isomórficas para o comportamento das organizações, particularmente para a implementação de inovações. Compreender o que influencia a implementação desse tipo de inovação nas organizações passa, portanto, por compreender como as pressões institucionais impactam a inovação organizacional. A presente pesquisa tem por questionamento central como pressões institucionais miméticas, normativas e coercitivas influenciam a adoção de inovações organizacionais. A cooperação entre organizações foi utilizada para medir os diferentes tipos de pressão institucional. A pressão mimética foi medida através da cooperação com concorrentes; a pressão normativa através da cooperação com empresas de consultoria e com universidades. A pressão coercitiva através da cooperação com certificadoras. Para responder a esse questionamento de foi adotada uma abordagem quantitativa, baseada em dados empíricos secundários provenientes da Pesquisa de Inovação Tecnológica (Pintec) conduzida pelo Instituto Brasileiro de Geografia e Estatística (IBGE). Esses dados são referentes a 38 setores da economia brasileira, captados em três pesquisas distintas realizadas em 2008, 2011 e 2014. A técnica estatística utilizada foi a análise de dados em painel, adequada para bases de dado com características tanto transversais quanto longitudinais. Os resultados obtidos demonstram que pressões institucionais normativas provenientes de empresas de consultoria e pressões institucionais coercitivas influenciam positivamente a adoção de inovações organizacionais. Pressões institucionais miméticas não foram constatadas. Pressões institucionais normativas provenientes de universidades, por sua vez, estão correlacionadas negativamente a adoção de inovações organizacionais. A presente pesquisa contribui com a literatura acadêmica sobre inovação organizacional ao demonstrar quais tipos de pressão institucional influenciam na adoção desse tipo de inovação. Contribui também para a literatura institucional, demonstrando a necessidade de se diferenciar entre tipos de pressão normativa. / Organizational innovation, the adoption of new management practices and models of work, is one of the main sources of competitive advantages for firms. Recent research has underlined the role of the institutional environment and isomorphic pressures in the behavior of organizations, particularly for the adoption of innovation. In order to understand what factors may influence the adoption of organizational innovation it is necessary to understand how institutional pressures impact it. The central question guiding this research is: how do institutional pressures (mimetic, normative, coercive) influence the adoption of organizational innovation? The cooperation between organizations was used to measure the different types of institutional pressure. Mimetic pressure was measured through the cooperation between competitors. Normative pressure was measured through the cooperation with consultancy firms and universities. Coercive pressure was measured through the cooperation with certifying organizations. In order to answer this research question a quantitative approach was adopted, based on secondary data from the Brazilian Research on Technological Innovation (Pintec) conducted by the Brazilian Institute of Geography and Statistics (IBGE). The data represents 38 sectors of the Brazilian economy, according to three researches conducted in 2008, 2011 and 2014. The statistical technique used was panel data analysis, which is recommended for datasets with both longitudinal and cross-sectional characteristics. The results show that normative institutional pressures from consultancy companies and institutional coercive pressures have a positive influence on the adoption of organizational innovation. Mimetic pressures were not significant, while normative pressures from universities are negatively correlated with organizational innovation. This research contributes to the academic literature on organizational innovation by demonstrating which types of organizational pressure influence its adoption. It also contributes to institutional theory by showing the necessity of differentiating the types of normative pressure according to its source.

A inovação organizacional, a implementação de novas práticas de gestão e organização do trabalho, é uma das principais fontes de vantagem competitiva para empresas. Pesquisas recentes destacam o papel do ambiente institucional e das pressões isomórficas para o comportamento das organizações, particularmente para a implementação de inovações. Compreender o que influencia a implementação desse tipo de inovação nas organizações passa, portanto, por compreender como as pressões institucionais impactam a inovação organizacional. A presente pesquisa tem por questionamento central como pressões institucionais miméticas, normativas e coercitivas influenciam a adoção de inovações organizacionais. A cooperação entre organizações foi utilizada para medir os diferentes tipos de pressão institucional. A pressão mimética foi medida através da cooperação com concorrentes; a pressão normativa através da cooperação com empresas de consultoria e com universidades. A pressão coercitiva através da cooperação com certificadoras. Para responder a esse questionamento de foi adotada uma abordagem quantitativa, baseada em dados empíricos secundários provenientes da Pesquisa de Inovação Tecnológica (Pintec) conduzida pelo Instituto Brasileiro de Geografia e Estatística (IBGE). Esses dados são referentes a 38 setores da economia brasileira, captados em três pesquisas distintas realizadas em 2008, 2011 e 2014. A técnica estatística utilizada foi a análise de dados em painel, adequada para bases de dado com características tanto transversais quanto longitudinais. Os resultados obtidos demonstram que pressões institucionais normativas provenientes de empresas de consultoria e pressões institucionais coercitivas influenciam positivamente a adoção de inovações organizacionais. Pressões institucionais miméticas não foram constatadas. Pressões institucionais normativas provenientes de universidades, por sua vez, estão correlacionadas negativamente a adoção de inovações organizacionais. A presente pesquisa contribui com a literatura acadêmica sobre inovação organizacional ao demonstrar quais tipos de pressão institucional influenciam na adoção desse tipo de inovação. Contribui também para a literatura institucional, demonstrando a necessidade de se diferenciar entre tipos de pressão normativa. / Organizational innovation, the adoption of new management practices and models of work, is one of the main sources of competitive advantages for firms. Recent research has underlined the role of the institutional environment and isomorphic pressures in the behavior of organizations, particularly for the adoption of innovation. In order to understand what factors may influence the adoption of organizational innovation it is necessary to understand how institutional pressures impact it. The central question guiding this research is: how do institutional pressures (mimetic, normative, coercive) influence the adoption of organizational innovation? The cooperation between organizations was used to measure the different types of institutional pressure. Mimetic pressure was measured through the cooperation between competitors. Normative pressure was measured through the cooperation with consultancy firms and universities. Coercive pressure was measured through the cooperation with certifying organizations. In order to answer this research question a quantitative approach was adopted, based on secondary data from the Brazilian Research on Technological Innovation (Pintec) conducted by the Brazilian Institute of Geography and Statistics (IBGE). The data represents 38 sectors of the Brazilian economy, according to three researches conducted in 2008, 2011 and 2014. The statistical technique used was panel data analysis, which is recommended for datasets with both longitudinal and cross-sectional characteristics. The results show that normative institutional pressures from consultancy companies and institutional coercive pressures have a positive influence on the adoption of organizational innovation. Mimetic pressures were not significant, while normative pressures from universities are negatively correlated with organizational innovation. This research contributes to the academic literature on organizational innovation by demonstrating which types of organizational pressure influence its adoption. It also contributes to institutional theory by showing the necessity of differentiating the types of normative pressure according to its source.

This research focuses on for-profit post-secondary education in the United States. Through autoethnography it seeks to examine the dissonance of function, belief and ethic in the role of a professional educator working in the proprietary industry. The autoethnographic data, based on personal memory data, email correspondence and interviews, show the challenges faced by staff and faculty in their efforts to meet revenue-linked performance targets set by corporate employers. The study uses grounded theory in conjunction with analytical autoethnography to identify the core concept of institutional pressure and to formulate a theory relating to the probable consequences of that pressure. While some staff and faculty are tempted to use questionable practices in order to meet required goals, others perceive they have no control over the circumstances that lead, for example, to the student attrition for which they are held responsible. The research describes how the autoethnographer and her co-workers were arguably recipients of negative feelings which were split and projected towards them by their employers and were unable to process or transform these negative feelings adequately. Some resigned from their positions and others were dismissed, but they departed taking this negativity with them in much the same way as a traditional scapegoat. As for-profit education continues to attract the attention of the media and regulatory bodies in the United States and similar colleges are established in other countries, this research has implications for those with expectations of education as a social good who find themselves required to work in a for-profit environment.

The implementation of the Corporate Sustainability Reporting Directive (CSRD) signifies a pivotal shift in how organizations approach sustainability. This change introduces new institutional norms and pressures that can reshape organizational practices towards enhanced sustainability. One critical aspect of this transition is how organizations interpret and operationalize the CSRD framework, which has significant implications for organizational behavior and strategy. This study aims to empirically examine the responses of public sector organizations to the CSRD, focusing on the internal and external pressures that influence their sustainability reporting practices. It also intends to illustrate how stringent requirements affect the public sector. Through a qualitative analysis of interviews from ten public sector organizations, this study uncovers challenges and opportunities presented by the CSRD. Our findings indicate that there is a strong institutional pressure to comply with the new regulation, resulting in organizational efforts to promote sustainability. The results highlight that the public sector's traditional values of accountability, transparency, and public welfare facilitate a generally positive perception of the CSRD. However, the study also identifies substantial administrative and strategic challenges, particularly in the initial implementation phase. The conclusion of this study suggests that CSRD can transform organizational practices, culture, and strategies by institutionalizing norms within the public sector.

<p>The implementation of a new motor vehicle block exemption began in 2002, and affected the car dealer industry in Sweden. Before this new regulation, a general agent distributing cars to dealers had the ability to restrict car dealers’ behavior much more. Nowadays, dealers have the right to sell different brands from the same showroom, even if there are strict rules about how the different brands should be presented. The new block exemption have also given car dealers possibilities to establish in other places within EU were selective distribution is applied.</p><p>As the environment changed (by the block exemption), dealers faced new information that required interpretation. In this thesis we have focused on industrial wisdom; a reasonable and consistent, yet subjective, sense-making of reality in an industry. This sense-making is a way to understand and justify company behavior; resulting assumptions are considered so basic that they remain unquestioned by industry participants. However, interpretations depend on who makes them; different persons interpret things in different ways.</p><p>In the light of the car dealer industry and the motor vehicle block exemption 1400/2002, this thesis investigated if change due to institutional pressure can affect industrial wisdom. Further, what does this process look like.</p><p>To fulfill our purpose we conducted a qualitative research by interviewing 19 Chief Executive Officers from the car dealer industry in Sweden. The sample was designed by a maximum variation sampling technique, in which we as researchers used our own judgment to pick cases that were extra informative. Before we conducted the interviews, we reviewed literature to gain a general understanding of the industry and relevant issues.</p><p>From our research we know that industrial wisdom can change due to a shift in institutional pressure and we observed that the car dealer industrial wisdom was changing. There are some new perceptions and aspects of wisdom, which suggest that the industry has moved away from previous equilibrium. Nevertheless, perceptions are diverse in a number of areas and thoughts have not been translated into action, which leaves much potential for further change. Naturally, this is a slow and difficult process since cognitive maps are embedded in a mindset that relies on previous experience and automatic interpretations. If wisdom changes more depends<strong> </strong>a great deal on if/how dealers (continue to) act.</p><p>This thesis resulted in a model (The Loop of Wisdom) that explains how a change in institutional pressure affects industrial wisdom. New information enters the company, gets interpreted, acted upon and feeds back out to the environment, which affect other companies and the industry as a whole.</p>

In this study we are going to analyse the criteria, on which Stockholm’s Municipality distribute public grants to cultural and sport organizations. Public funding is very importantfor many organisations, and even it is necessary for survival for some of the organisations. Although previous studies give some criticism for the criteria of the public funding. It is claimed that these criteria are not clear enough, or might have an impact on the activities in organisations. In order to achieve most objective results, we have used a qualitative research method, by interviewing representatives from cultural and sports sector. Study reviews the existing criteria of the local administrations in Stockholm for concession of financial support to the different organizations active in the field of culture and sports. Using as an argument the testimonies of the same actors involved in these areas, the study tries to find out the effects of those criteria on both social activities. During this study, new institutional theories, concerning legitimacy, decoupling and isomorphism, were used. The results of this study shows that the criteria are quite different for different types of organisations. They affect one organization and the other in a very different way. For cultural organizations the criteria havea direct effect, determining their future activities and projects. Although, for sportsorganizations the influence of the criteria is more an administrative routine that must becarried out, according to established standards.

The implementation of a new motor vehicle block exemption began in 2002, and affected the car dealer industry in Sweden. Before this new regulation, a general agent distributing cars to dealers had the ability to restrict car dealers’ behavior much more. Nowadays, dealers have the right to sell different brands from the same showroom, even if there are strict rules about how the different brands should be presented. The new block exemption have also given car dealers possibilities to establish in other places within EU were selective distribution is applied. As the environment changed (by the block exemption), dealers faced new information that required interpretation. In this thesis we have focused on industrial wisdom; a reasonable and consistent, yet subjective, sense-making of reality in an industry. This sense-making is a way to understand and justify company behavior; resulting assumptions are considered so basic that they remain unquestioned by industry participants. However, interpretations depend on who makes them; different persons interpret things in different ways. In the light of the car dealer industry and the motor vehicle block exemption 1400/2002, this thesis investigated if change due to institutional pressure can affect industrial wisdom. Further, what does this process look like. To fulfill our purpose we conducted a qualitative research by interviewing 19 Chief Executive Officers from the car dealer industry in Sweden. The sample was designed by a maximum variation sampling technique, in which we as researchers used our own judgment to pick cases that were extra informative. Before we conducted the interviews, we reviewed literature to gain a general understanding of the industry and relevant issues. From our research we know that industrial wisdom can change due to a shift in institutional pressure and we observed that the car dealer industrial wisdom was changing. There are some new perceptions and aspects of wisdom, which suggest that the industry has moved away from previous equilibrium. Nevertheless, perceptions are diverse in a number of areas and thoughts have not been translated into action, which leaves much potential for further change. Naturally, this is a slow and difficult process since cognitive maps are embedded in a mindset that relies on previous experience and automatic interpretations. If wisdom changes more depends a great deal on if/how dealers (continue to) act. This thesis resulted in a model (The Loop of Wisdom) that explains how a change in institutional pressure affects industrial wisdom. New information enters the company, gets interpreted, acted upon and feeds back out to the environment, which affect other companies and the industry as a whole.

Introduktion: Tidigare studier som utförts visar vilken betydelse värdering till verkligt värde fått för redovisningen. Det har däremot inte jämförts hur värdeförändringen skiljer sig åt mellan noterade och onoterade bolag, samt om eventuella skillnader beror på om externvärdering tillämpas. Vidare är avsikten att undersöka huruvida bolag redovisar större orealiserade uppvärderingar eller nedvärderingar vid värdering till verkligt värde. Syfte: Syftet med studien är att undersöka hur storleken på de orealiserade värdeförändringarna vid värdering till verkligt värde varierar beroende på upp- eller nedvärdering. Vidare är syftet att studera hur de orealiserade värdeförändringarna påverkas beroende på om bolaget är noterat eller inte, samt om bolaget tillämpar externvärdering. Metod: Studien bygger på en deduktiv ansats, där hypoteser byggts upp ifrån befintlig teori. Genom en tvärsnittsanalys för tre jämförande år har kvantitativ data samlats in för att se vad som kan påverka den orealiserade värdeförändringen vid värdering till verklig värde. Detta har kompletterats med uppföljningsintervjuer för att få en bättre förståelse för hur värderingen påverkas av bland annat externvärdering. Slutsats: Studiens resultat visar att uppvärderingarna vid värdering till verkligt värde var större än nedvärderingarna och att den orealiserade värdeförändringen blev större vid förekomsten av externvärdering. Om bolaget är noterat eller inte hade i studien ingen betydelse för tillgångsvärderingen. / Introduction: Previous studies have shown the impact of fair value. However, there is a lack of comparison in the academic field, between listed and unlisted companies, and how external appraisers affect the fair value. Further, we will also investigate if the appreciations differ in size from the depreciations. Aim: The aim of the study is to examine how the size of the unrealized change in value in fair value accounting differ between appreciations and depreciations, listed and unlisted companies, and if it is affected by external appraisers. Method: The study was conducted through a deductive approach, where the hypotheses derive from existing theories. With a cross-sectional method, three years have been compared using quantitative data, to see what influences the unrealized change in value. To get a better understanding of our results a number of interviews were conducted. Conclusion: The results show that the size of the appreciations was bigger than the depreciations, and the involvement of external appraisers had a positive effect on the unrealized change in value. If the companies were listed or not did not have any impact on the result of our study.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / Contemporaneous organizations, inserted in a dynamic environment and with constant changes, need to keep up to date, answering strategically to institutional pressure from government, clients, public organs, society and their institutionalization sector to sustainable practices and the achievement of new markets. The objective of this study is to analyze how strategic answers to institutional pressure for sustainability interact with the level of internationalization in companies from furniture industry sector in RS. To do so, the research has been done in two parts. The first part consisted in an exploratory research with qualitative approach, which has been done by explanatory interviews with three companies from furniture industry sector from RS. The qualitative data has been analyzed using techniques of content analysis. In the second part, a descriptive and quantitative approach has been done by the use of a survey. A questionnaire was developed based on the qualitative results and the literature about the theme. The quantitative data has been analyzed by univariated, bivariated and multivariated statistics techniques. The conceptual research model is based on two constructs. To identify the strategic answers to institutional pressure to sustainability, the model of Oliver (1991) has been used, and the level of internationalization was evaluated based on the indicators from Floriani (2010). The results show a different behavior in strategic answer in each part. While most of quantitative step s respondents had acquiescence answers, the answers in qualitative part show that they take more active decisions, such us compromise and escape. This result is similar to the one found in the literature which states that companies answer in a different way due to institutional pressure. In relation to internationalization level, it can be noted that the percentage of returns to sells in internationalization activities is still low. This result could be related to the choice of input model, which is generally the exportation. This input strategy in international markets offers less risk, and demands less investment, such us executives in exterior. Furthermore, companies indicate that, in countries with international transactions, the demand in sustainable terms is not a decisive criteria for business. This way, it has been possible to see that the companies investigated have a low level of internationalization. In relation to correlated factors, it has been seen that the commitment is associated, although in low level, to the way companies enter in exterior. This association suggests that, as companies choose for different levels of input in international market, the compromising of these companies with new countries arises. So, strategic answers to institutional pressure for sustainability relate with the level of internationalization, anyway, this association is still low and moderate. / Inseridas em um ambiente dinâmico e em constantes transformações, as organizações contemporâneas precisam manter-se atualizadas, de forma a responderem estrategicamente às pressões institucionais recebidas do governo, clientes, órgãos públicos, sociedade, e de seu próprio segmento para a institucionalização de práticas sustentáveis e o alcance de novos mercados na arena global. Assim, o presente estudo teve como objetivo analisar como as respostas estratégicas dadas às pressões institucionais para a sustentabilidade se relacionam com o grau de internacionalização em empresas do setor moveleiro do RS. Para tanto, a pesquisa foi realizada em duas etapas. A primeira etapa consistiu em uma pesquisa exploratória com abordagem qualitativa e foi operacionalizada por meio de entrevistas exploratórias com três empresas do setor moveleiro do Rio Grande do Sul (RS). Os dados qualitativos foram analisados utilizando-se de técnicas de análise de conteúdo. Na segunda, o estudo caracterizou-se como uma pesquisa de natureza descritiva e abordagem quantitativa e foi concretizada por meio do método survey. O instrumento de pesquisa utilizado nesta etapa foi um questionário desenvolvido com base nos resultados da etapa qualitativa e na literatura sobre o tema. Os dados quantitativos foram analisados por meio de técnicas estatísticas univariadas, bivariadas e multivariadas. O modelo conceitual da pesquisa baseia-se em dois construtos. Para identificar às respostas estratégicas às pressões institucionais para a sustentabilidade utilizou-se do modelo de Oliver (1991), e o grau de internacionalização foi avaliado com base nos indicadores de Floriani (2010). Os resultados obtidos apontam um comportamento de respostas estratégicas diferente para cada etapa. Enquanto a maioria dos respondentes da etapa quantitativa admite respostas do tipo aquiescência, os entrevistados na etapa qualitativa demostram tomar decisões mais ativas, como compromisso e fuga. Esse resultado vem ao encontro da literatura que apregoa que as empresas respondem de formas diferentes, em razão das pressões institucionais impostas. Com relação ao grau de internacionalização, pode-se notar que é baixo o percentual de retorno das vendas das atividades internacionais. Este resultado poderia ser atribuído à escolha do modo de entrada predominante ser a exportação. Esta estratégia de entrada no mercado internacional oferece menos riscos, e demanda menos investimentos, como o caso da atuação de executivos no exterior. Além disso, as empresas indicam que, os países nos quais as organizações têm mantido operações internacionais, as exigências em termos sustentáveis ainda não são um critério decisivo para as negociações. Assim, foi possível constatar que as empresas investigadas possuem um baixo grau de internacionalização. No que tange aos fatores correlacionados, verificou-se que o fator compromisso está associado, embora em nível baixo, com o modo de entrada no exterior. Esta associação sugere que, à medida que as empresas optam por diferentes níveis de entrada no mercado internacional, aumenta o comprometimento destas empresas com os novos países. Constatou-se assim, que as respostas estratégicas às pressões institucionais para a sustentabilidade se relacionam com o grau de internacionalização, no entanto, esta associação apresenta-se como de nível fraco e moderado.

Title: Sustainability in non-profit organizations. Exploring drivers, challenges, and opportunities This study explores the drivers, challenges, and opportunities that non-profit organizations face when adopting sustainability practices. By focusing on the drivers, challenges, and opportunities, the study investigates what motivates these organizations to adopt sustainability practices, challenges, and unique opportunities.  The method chosen for the study has enabled an in-depth analysis using triangulation of the organization's sustainability information and interviews. These have illustrated a complex interplay of cultural, strategic, collaborative, and institutional factors driving sustainability efforts. For example, resource constraints were consistently mentioned in interviews as a predominant challenge, whereas organizational documents pointed towards collaborative endeavors as a critical solution. This dual perspective underscores the balance between challenges and solutions in sustainability work. The findings indicate that sustainability in non-profit organizations is subject to change, influenced by internal dynamics, including the alignment with core objectives and the necessity to maintain societal relevance. External pressures, such as expectations from stakeholders such as donors, volunteers, and regulatory bodies, further shape these initiatives. These organizations encounter challenges, including resource limitations and knowledge gaps, which they address through collaborative initiatives and educational endeavors. Opportunities arising from sustainability include enhanced member engagement and environmental impact mitigation. This research portrays sustainability as an ongoing process with challenges and opportunities, emphasizing the importance of integrating sustainability into operational strategies. / Titel: Hållbarhetsarbete inom icke vinstridvande organisationer. En undersökning av drivkrafter, utmaningar och möjligheter. Denna studie utforskar de drivkrafter, utmaningar och möjligheter som ideella organisationer står inför när de inför hållbarhetspraktiker. Genom att fokusera på drivkrafter, utmaningar och möjligheter undersöker studien vad som motiverar dessa organisationer att införa hållbarhetsarbete, utmaningar och möjligheter.  Metoden som valts för studien har möjliggjort en djupgående analys genom triangulering utav intervjuer och hållbarhetsinformation hos fyra organisationer. Dessa har åskådliggjort en komplex samverkan av kulturella, strategiska, samarbetsmässiga och institutionella faktorer som driver hållbarhetsarbetet. Exempelvis nämndes resursbegränsningar konsekvent i intervjuer som en framträdande utmaning, samtidigt som rapporter pekade mot samarbete som en central lösning. Detta dubbla perspektiv understryker balansen mellan utmaningar och lösningar i hållbarhetsarbetet.  Resultaten indikerar att hållbarhet inom icke-vinstdrivande organisationer är föränderlig, påverkad av interna dynamiker och anpassning till mål, idé och vision. Externa påtryckningar, som förväntningar från intressenter och styrande organ, påverkar dessa initiativ. De studerande organisationerna står inför utmaningar, som resursbegränsningar och kunskapsbrist. Möjligheter kopplade till hållbarhet innefattar medlemsengagemang och minskning av miljöpåverkan. Denna studie betraktar hållbarhet som en process med både utmaningar och möjligheter.