Abstract:The purpose of this study is to analyze the organizational changes that occurred after the adoption of the performance-based budgeting. Organizational change is analyzed from the perspective of the New Institutional Theory (NIT) focusings on the process of implementing performance-based budgeting in the dr. Iskak Hospital Tulungagung. This case study conducted based on qualitative approach. The results indicate that the occurrence of coercive isomorphism occurs, which is supported by mimetic ishomorphism, alth… Show more
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