Abstract
In this study, although the concepts of gaining legitimacy and isomorphism are the concepts of institutional theory, the problem arises from the problem that the meaning of these concepts for local companies may have different effects on multinational corporations and may vary according to the contingency theory factors. In this regard, the question of how the concepts of legitimacy and isomorphism within the new institutional theory is addressed by multi-national corporations and whether its implementation differs from other local organizations is being debated in terms of context contingency factors. Especially when it comes to accessing the resources, it is necessary for the multi-national corporations, which can refer to the rules and regulations of either their home countries or host countries, which clearly causes duality. It has been tried to explain that for multi-national companies it is not the unique and required the condition to have legitimacy and isomorphism to survive. This particular case of multi-national companies has been led to examine the concepts of institutional theory from the contingency theory perspective, hence contribute to the management and organization theory literature.