Reflexos da institucionalização de hábitos e rotinas organizacionais nos estágios evolutivos da contabilidade gerencial

AUTOR(ES)
DATA DE PUBLICAÇÃO

2008

RESUMO

The study of the institutionalization of the changes of habits and routines in Management Accounts can be done through different approaches in the presence of organizational theories. The interfaces of the organizational theories are, in this research, related to the evolutionary stages of the Management Accounts preconized by the Institute of Management Accounts (IMA), within the scope of familiar companies. The aim is to verify the reflexes of the institutionalization on the changes of organizational habits and routines in the evolutionary stages of the Management Accounts preconized by the IMA in familiar industries of furniture which are a center point of furniture in São Bento do Sul / SC. The research is characterized as an exploratorydescriptive survey, with quantitative and qualitative approaches. The population of the research comprises the industries which are part of the data bank of the Syndicate of Building and Furniture Industries of São Bento do Sul (SINDUSMOBIL) and the 2006 Annual Economical Report of São Bento do Sul made by SEBRAE (Service of Support to Micro and Small companies). A random sample of 25 industries was selected for the survey, taking into consideration the number of employees. A poll with the management accountants or those in charge of the financial department was conducted in these 25 industries. Fifteen industries were chosen on the basis of the data collected as they best responded to the aim of the study. This sample was chosen in a non-probabilistic way, based on the following parameters: a) there is an established department of management accounts; b) if there is not an established accountancy department, there should be a corresponding sector with accounting routines; c) there are familiar characteristics. The instrument of the research for the collection of data in the survey and in the interviews is the same. In the interviews the questions were answered with interventions by the researcher to deepen the subject. In the analysis of the data collected, a quantitative approach was used for the closed questions, with central measures and frequencies. For the open questions the technique of the analysis of content was used. The results of the research point out that the process of change of Management Accounts in the researched companies, in the period from 2003 to 2007, cared for the premises of the institutional theory that characterize the effective institutionalization of the changes of habits and routines. Thus, it was concluded that the institutionalization of the changes of habits and routines reflected in the Management Accounts of the industries that are a center point of furniture in São Bento do Sul/SC, following the evolution stages of the IFAC in agreement with the preconized theory in literature

ASSUNTO(S)

familiar companies ciencias contabeis indústrias familiares institucionalização institutionalization management accounts contabilidade gerencial; desenvolvimento organizacional; marketing na internet contabilidade gerencial

ACESSO AO ARTIGO

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