“…To evaluate this hypothesis, we analyzed the following scenarios: the costs of maintaining the practice, outweighing the benefits of information generated (Arthur Young, 1982;Watts & Zimmerman, 1980); the emergence of new accounting technologies influencing the process of deinstitutionalization (Ponte, Oliveira, Moura & Carmo, 2007); the use of this information in restricting internal resources; and whether this type of information is relevant in the decision-making of investors and shareholders (Heintz, 1973;Mcintyre, 1973;Martinez, 2001). Oliver (1992) explained that at the environmental level, the functional pressures associated with the process of deinstitutionalization can be motivated by emerging data or events attributed to the organizational field (Pong & Whittington, 1996).…”