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

Authors

  • 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

Keywords:

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

Abstract

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.

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Published

2022-10-10

How to Cite

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

Issue

Section

Economia, Administração e Desenvolvimento Rural