The influence of institutional isomorphism on the adoption of the Balanced Scorecard by organizations belonging to the Polo Industrial of Manaus/A influencia do isomorfismo institucional na adocao do Balanced Scorecard pelas organizacoes pertencentes ao Polo Industrial de Manaus

Objective: The objective of this research is to analyze the influence of institutional isomorphism on the adoption of BSC on companies of the Manaus Industrial Pole (PIM), which is characterized by being a differentiated industrial environment from the rest of Brazil and which generated in 2021 a revenue of R in 2021 $ 158.62 billion Theoretical framework: The study is based on a maturity model in the adoption of Balanced Scorecard, analyzing the adoption of BSC in PIM under the theoretical lens of institutional theory, more specifically institutional isomorphism, which seeks to explain how the legitimation of practices occurs occur Organizational, through environmental pressures characterized as mimetic, coercive and normative isomorphism. Methodology: This research is a survey, with population with the 461 companies present in PIM and a sample of 77 answers. A quantitative approach to the elaboration of results and data analysis was used through techniques such as descriptive statistics and Spearman correlation. Contributions: This research presents the first evidence of the influence of isomorphism on the adoption of BSC on PIM companies, providing a better understanding of factors that influence decisions about organizational changes. This research contributes to the academic environment, contextualizing and enriching the approach to how institutional isomorphism can influence BSC adoption in companies. As a theoretical contribution, this study sought to adapt previous empirical research methods on the subject, which made it possible to examine effects in a business environment little explored by scientific studies, with the PIM industries. Keywords: Balanced Scorecard. Institutional Theory. Isomorphism. Polo Industrial of Manaus. Objetivo: O objetivo desta pesquisa e analisar a influencia do isomorfismo institucional na adocao do BSC nas empresas do Polo Industrial de Manaus (PIM), que e caracterizado por ser um ambiente industrial diferenciado do restante do Brasil e que gerou em 2021 um faturamento de R$ 158,62 bilhoes Referencial teorico: O estudo esta fundamentado em um modelo de grau de maturidade na adocao do Balancee Scorecard, analisando a adocao do BSC no PIM sob a lente teorica da Teoria Institucional, mais especificamente o isomorfismo institucional, que busca explicar como ocorre a legitimacao de praticas organizacionais, por meio de pressoes ambientais caracterizadas como isomorfismo mimetico, coercitivo e normativo. Metodologia: A presen