Estratégias Institucionais e Mudança em Contabilidade Gerencial: Caso Mach-5
DOI:
https://doi.org/10.48017/dj.v7i4.2336Keywords:
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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