Claudimar Pereira da Veiga, Cassia Rita Pereira da Veiga, Anderson Catapan, Ubirata Tortato, Wesley Vieira da Silva, Adriana Karin Goelzer Leinig, Institutional Theory and Resource Dependency in the Alteration of Distribution Channels, International Business Management, Volume 8,Issue 4, 2014, Pages 240-250, ISSN 1993-5250, ibm.2014.240.250, (https://makhillpublications.co/view-article.php?doi=ibm.2014.240.250) Abstract: The evolution of knowledge seeks to avoid the simplification in the analysis of complex phenomenon in other words, it is necessary to approximate the object of analysis and to understand it without cutting it out of the reality. Therefore, the current research approaches a study of case of the change in the distribution channels through the integrated vision of 2 different theoretical perspectives: The Institutional and the Resource dependency theory. Meanwhile in order to keep the advantages associated to the theoretical pluralism, researchers try to preserve the authenticity of the different points of view of these 2 approaches. This study will present yet, the performance achieved by the restructuration of the distribution system by amending the volume of sales of the dairy food products after the transition. It is a descriptive investigation, ex-post-fact in the format of study of case. It is also a sectional study and the research problem will be approached on a quantitative manner justified by the nature of the object of study. Keywords: Institutional theory;resource dependence;channels of distribution;pluralism;thoretical