Um estudo sobre a percepÃÃo das fontes de resistÃncia a implantaÃÃo da estrutura de controladoria : um estudo multicasos em empresas pernambucanas

AUTOR(ES)
DATA DE PUBLICAÇÃO

2009

RESUMO

The referred research has the objective of studying the controllers perception and othersmanagers about the existent resistance in the implantation of the unit administrative called the controllership. The companies are submerged in changes to macroeconomic level, and these end up leading to the innovations to organizational level. All theses alterations end up demanding new managerial practices and this way, the controllership is the responsible organ for this process. A mission of the companies is to minimize the coming impacts of organizational resistances and the controllership implantation can be included in this context. To study the resistance phenomenon, it was chosen the model offered by Wilson, Roehl- Anderson, and Bragg (1999) that points out for the following variables: implemented stories, existence of competitive projects, disturbance degree, fail cost, lack of support, lack of motivation, lack of vision clarity and risk of organizational change. The methodological procedures of this work use of the deductive method and of the research typology of the exploratory type. To execute the concepts studied it was chosen the method of multi cases studies. Controllers of five companies from Pernambuco were interviewed and their answers were triangular with the respective representatives of other departments. The results show different forms of incident resistances on the companies, because in three companies low resistance levels were identified and in the other two ones there were high evaluations. it was evident that the companies that transfer some functions as budget, strategic planning and result evaluation and those that have tributary focus tend not to suffer of the phenomenon resistance. It was outstanding the relevance of three resistance factors: disturbance degree (found in all the companies and it happens due to the audit activities or emission of norms), implemented stories (it is linked to the conjuncture of the company and alterations in the systems of information) and fail cost (it refers to opportunities costs linked to the controllership activities). It was also told that the resistance is not just a bad phenomenon for the entities, because some authors see it as a moderator process of the changes

ASSUNTO(S)

resistance to the changes ciencias contabeis controladoria resistance factors controllership auditoria interna controller desenvolvimento organizacional contabilidade

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