Isomorfismo na institucionalização de hábitos e rotinas de controladoria em empresas familiares brasileiras / Isomorphism in the institutionalization of habits and routines of the controllership in brazilian family business

AUTOR(ES)
FONTE

IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia

DATA DE PUBLICAÇÃO

25/08/2009

RESUMO

Institutionalization in organizations has been subject of studies focusing on Institutional Theory, based on New Institutional Economics, New Institutional Sociology and Old Institutional Economics. This study aims to verify if the institutionalization of habits and routines of controllership presents isomorphism in publicly traded brazilian family business. The study follows the research line on Management Control, from the Post-graduation Program in Accounting of the Regional University of Blumenau. The research is characterized as exploratory, with a qualitative approach, by means of the application of the Critical Discourse Analysis (CDA) in the Reports of Directors and interviews with structured roadmap. The CDA was applied in the Report 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 2008, year base 2007. For interviews, three of the nine companies examined were selected to conduct the study. The first moment of the research allows to conclude that the process of institutionalization of habits and routines of controllership occurs through the development of mechanisms which purpose is the incorporation and reproduction of standards and rules in the organizational routines, such as training sessions and programs of participation in the results of the company. The findings of the second moment of the research confirm the institutionalization of habits and routines, especially by the organizational culture of the company, the effective participation of the chief executive officer in the processes, the training sessions to employees and the participation in the results of the company attached to the achievement of objectives, as a motivating factor in the process. The study concluded that the institutionalization of habits and routines of controllership presents isomorphism in family business of this study, seen through the mechanisms developed to promote the incorporation and reproduction of standards and rules in organizational routines

ASSUNTO(S)

teoria institucional isomorfismo hábitos e rotinas controladoria análise de discurso crítica empresas familiares ciencias contabeis institutional theory isomorphism habits and routines controllership critical discourse analysis family business

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