Changes in the management accounting practices in exchange of generation that manages the family companies: application of critical discourse analysis / Mudanças das práticas de contabilidade gerencial na troca de geração que administra empresas familiares: aplicação da análise de discurso crítica

AUTOR(ES)
DATA DE PUBLICAÇÃO

2008

RESUMO

At the end of the decade of 80 the book Relevance Lost of Johnson and Kaplan (1987) provoked discussions, when proclaimed the decay of the management accounting. This evidence awaked the interest for other factors that could explain the changes in the management accounting of the companies. The present study objective to verify if the changes in the management accounting practices can be explained by the exchange of predominant generation that manages the family companies, by means of the application of the Critical Discourse Analysis of the Reports of Directors. This study goes inside the research line Management Control, from the Postgraduation Program in Accounting of the Regional University of Blumenau. The research method applied is characterize as exploratory, with a predominantly qualitative approach, using the Critical Discourse Analysis. The research was realized in the Reports of the Directors from 1998 to 2007 of nine publicly traded family companies under Brazilian shareholder control, identified in the list of the 500 bigger companies of Brazil of the Exame Magazine - Better and Bigger of 2007, year base 2006. The results of the research show that, in general, strong relation was not evidenced enters the exchange in the predominant generation in the administration of the family companies searched and the management accounting practices adopted, on the basis of the the Critical Discourse Analysis. The same it was observed on the discourse adopted for the companies searched in the Reports of the Directors, where also strong relation was not observed enters the discourse found by means of the ADC and predominant generations in the administration of the companies. The study concluded that the changes found in the management accounting practices, as well as in the discourses identified in the RA, had in general occurred independent of the changes evidenced in the generation that manages the family companies searched

ASSUNTO(S)

geração familiar relatórios da administração management accounting family generations reports of the directors análise de discurso crítica critical discourse analysis contabilidade gerencial contabilidade gerencial; empresas familiares ciencias contabeis

ACESSO AO ARTIGO

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