Estratégias Institucionais e Mudança em Contabilidade Gerencial: Caso Mach-5

Autores

  • Tiago de Moura Soeiro Universidade Federal de Alagoas https://orcid.org/0000-0003-3576-2569
  • Rodrigo Vicente dos Prazeres Universidade Federal de Alagoas
  • João Gabriel Nascimento de Araújo
  • Juliana Gonçalves de Araújo Universidade de Pernambuco

DOI:

https://doi.org/10.48017/dj.v7i4.2336

Palavras-chave:

Estratégias Institucionais, , Mudança em Contabilidade Gerencial, Teoria Institucional.

Resumo

Este estudo apresenta a análise de um caso de mudança em contabilidade gerencial em uma empresa-caso (Mach-5) adotando uma perspectiva histórico-dialética para evidenciar a influência de estratégias institucionais - padrões de ação organizacional preocupados com a formação e transformação de instituições, campos e as regras e padrões que controlam essas estruturas - utilizadas para a criação de ambientes técnicos, políticos e culturais, sobre a configuração e evolução das práticas de contabilidade gerencial. Na realização do estudo foram coletados documentos e entrevistas em profundidade para observar os relatos documentais sobre as razões e as fontes da mudança nas práticas de contabilidade empregadas na organização estudada. Os dados foram analisados a luz da teoria institucional, mais especificamente sob o quadro conceitual sobre estratégias institucionais de Marquis & Raynard (2015). Os achados suportam a hipótese de que as estratégias institucionais exercem um papel na definição das características técnicas, políticas e culturais da organização e influenciam a dinâmica das práticas frente à como os atores podem responder à falta de ajuste.

Métricas

Carregando Métricas ...

Referências

Abrahamson, E. (1991). Managerial fads and fashions: The diffusion and rejection of innovations. Academy of management Review, 16(3), 586-612. doi:https://doi.org/10.5465/amr.1991.4279484

Ansari, S. M., Fiss, P. C., & Zajac, E. J. (2010). Made to fit: How practices vary as they diffuse. Academy of management Review, 35(1), 67-92. doi:https://doi.org/10.5465/amr.35.1.zok67

Benders, J., & Van Veen, K. (2001). What's in a fashion? Interpretative viability and management fashions. Organization, 8(1), 33-53. doi:https://doi.org/10.1177/135050840181003

Birkinshaw, J., Hamel, G., & Mol, M. J. (2008). Management innovation. Academy of management Review, 33(4), 825-845. doi:https://doi.org/10.5465/amr.2008.34421969

Bloom, N., & Van Reenen, J. (2010). Why do management practices differ across firms and countries? Journal of economic perspectives, 24(1), 203-224. doi:https://doi.org/10.1257/jep.24.1.203

Bromley, P., Hwang, H., & Powell, W. W. (2012). Decoupling revisited: Common pressures, divergent strategies in the US nonprofit sector. M@ n@ gement, 15(5), 469-501. doi:https://doi.org/10.3917/mana.155.0469

Canato, A., Ravasi, D., & Phillips, N. (2013). Coerced practice implementation in cases of low cultural fit: Cultural change and practice adaptation during the implementation of Six Sigma at 3M. Academy of Management journal, 56(6), 1724-1753. doi:https://doi.org/10.5465/amj.2011.0093

Cullen, T. J. (2002). Carmakers split on supplier parks. Automotive News Europe, 7(18), 26.

Damanpour, F., Walker, R. M., & Avellaneda, C. N. (2009). Combinative effects of innovation types and organizational performance: A longitudinal study of service organizations. Journal of management studies, 46(4), 650-675. doi:https://doi.org/10.1111/j.1467-6486.2008.00814.x

Drori, G. S., Höllerer, M. A., & Walgenbach, P. (2013). Global themes and local variations in organization and management: Perspectives on glocalization: Routledge.

Fiss, P. C., Kennedy, M. T., & Davis, G. F. (2012). How golden parachutes unfolded: Diffusion and variation of a controversial practice. Organization Science, 23(4), 1077-1099. doi:https://doi.org/10.1287/orsc.1110.0685

Fiss, P. C., & Zajac, E. J. (2004). The diffusion of ideas over contested terrain: The (non) adoption of a shareholder value orientation among German firms. Administrative science quarterly, 49(4), 501-534. doi:https://doi.org/10.2307/4131489

Gondo, M. B., & Amis, J. M. (2013). Variations in practice adoption: The roles of conscious reflection and discourse. Academy of management Review, 38(2), 229-247. doi:https://doi.org/10.5465/amr.2010.0312

Kostova, T., & Roth, K. (2002). Adoption of an organizational practice by subsidiaries of multinational corporations: Institutional and relational effects. Academy of Management journal, 45(1), 215-233. doi:https://doi.org/10.5465/3069293

Kutney, P. (2015). O PROJETO MAIS COMPLEXO. Automotive Business, Julho de 2015 - Edição especial, 14-19.

Lawrence, T. B. (1999). Institutional strategy. Journal of management, 25(2), 161-187. doi:https://doi.org/10.1016/S0149-2063(99)80008-7

Marquis, C., & Lounsbury, M. (2007). Vive la résistance: Competing logics and the consolidation of US community banking. Academy of Management journal, 50(4), 799-820. doi:https://doi.org/10.5465/amj.2007.26279172

Marquis, C., & Raynard, M. (2015). Institutional Strategies in Emerging Markets. The Academy of Management Annals, 9(1), 291-335. doi:https://doi.org/10.5465/19416520.2015.1014661

Mazza, C., & Alvarez, J. L. (2017). Haute couture and prêt-à-porter: the popular press and the diffusion of management practices. In S. Minahan (Ed.), The aesthetic turn in management. New York: Routledge. (Reprinted from: 2017).

Miles, M. B., Huberman, A. M., & Saldaña, J. (2018). Qualitative data analysis: A methods sourcebook: Sage publications.

Mol, M. J., & Birkinshaw, J. (2009). The sources of management innovation: When firms introduce new management practices. Journal of business research, 62(12), 1269-1280. doi:https://doi.org/10.1016/j.jbusres.2009.01.001

Oliver, C. (1991). Strategic responses to institutional processes. Academy of management Review, 16(1), 145-179. doi:https://doi.org/10.5465/amr.1991.4279002

Perez-Aleman, P. (2011). Collective learning in global diffusion: Spreading quality standards in a developing country cluster. Organization Science, 22(1), 173-189. doi:https://doi.org/10.1287/orsc.1090.0514

Posen, H. E., Lee, J., & Yi, S. (2013). The power of imperfect imitation. Strategic Management Journal, 34(2), 149-164. doi:https://doi.org/10.1002/smj.2007

Robertson, M., Swan, J., & Newell, S. (1996). The role of networks in the diffusion of technological innovation. Journal of management studies, 33(3), 333-359. doi:https://doi.org/10.1111/j.1467-6486.1996.tb00805.x

Sanders, W. G., & Tuschke, A. (2007). The adoption of institutionally contested organizational practices: The emergence of stock option pay in Germany. Academy of Management journal, 50(1), 33-56. doi:https://doi.org/10.5465/amj.2007.24160889

Sisaye, S., & Birnberg, J. (2010). Extent and scope of diffusion and adption of process innovations in management accounting systems. International Journal of Accounting & Information Management, 10(2), 118-139. doi:https://doi.org/10.1108/18347641011048110

Strang, D., & Kim, Y.-M. (2004). The Diffusion and Domestication of Managerial Innovations: The spread of scientific management, quality circles, and TQM between the United States and Japan The Oxford handbook of work and organization.

Sturdy, A. (2004). The adoption of management ideas and practices: Theoretical perspectives and possibilities. Management Learning, 35(2), 155-179. doi:https://doi.org/10.1177/1350507604043023

Svensson, G. (2000). A conceptual framework for the analysis of vulnerability in supply chains. International Journal of Physical Distribution & Logistics Management, 30(9), 731-750. doi:https://doi.org/10.1108/09600030010351444

Teixeira, G. C. (2017). A IMPLANTAÇÃO DO POLO AUTOMOTIVO DE GOIANA - PE. Monografia: Monografia (Graduação em Administração Pública). Instituto de Ciências Humanas e Sociais da Universidade Federal Fluminense, Volta Redonda.

Volberda, H. W., Van Den Bosch, F. A., & Heij, C. V. (2013). Management innovation: Management as fertile ground for innovation: Wiley Online Library.

Westphal, J. D., Gulati, R., & Shortell, S. M. (1997). Customization or conformity? An institutional and network perspective on the content and consequences of TQM adoption. Administrative science quarterly, 366-394. doi:https://doi.org/10.2307/2393924

Arquivos adicionais

Publicado

2022-10-10

Como Citar

Soeiro, T. de M., Prazeres, R. V. dos ., Araújo, J. G. N. de, & Araújo, J. G. de. (2022). Estratégias Institucionais e Mudança em Contabilidade Gerencial: Caso Mach-5. Diversitas Journal, 7(4). https://doi.org/10.48017/dj.v7i4.2336

Edição

Seção

Economia, Administração e Desenvolvimento Rural