Table 3 Coding Principles

Coding Principles	Definition	Coding Principle	Example
Coercive isomorphism	Coercive isomorphism is the result of pressure on organisations from exogenous providers of resources.	Code pressures, rules, requirements, and  regulatory forces under the label coercive isomorphism. See if business plans were done because of some sort of condition, e.g. if B, do A; or more elaborate if your firm is going to have access to resource x, a business plan must be provided.	Air pilots must  report in English to traffic control, if they are to land.
Mimetic isomorphism	Mimetic isomorphism is the attempt to limit uncertainty by modelling an activity after a successful example.	Indications of copying, role models and emulation will be coded here.	Barnes & Nobel  selling books on Internet, as  mimicking Amazon.
Normative isomorphism	Normative Isomorphism is the  result of customary professional and  socially accepted and responsible iscourses.	Management platitudes[1], indications of  influences from management literature, socially conventional behaviour and belief and professional consulting firms.	Businesses should have organisational charts.