Características das regras e rotinas da contabilidade gerencial |
Necessidade de artefatos |
Objetivos gerenciais idealizados. Motivos técnicos de escolha. |
Busco e Scapens (2011Busco, C., & Scapens, R. W. (2011). Management accounting systems and organisational culture: Interpreting their linkages and processes of change. Qualitative Research in Accounting & Management, 8(4), 320-357. https://doi.org/10.1108/11766091111189873 https://doi.org/10.1108/1176609111118987...
), Busco et al. (2006), Lukka (2007Lukka, K. (2007). Management accounting change and stability: Loosely coupled rules and routines in action. Management Accounting Research, 18(1), 76-101. https://doi.org/10.1016/j.mar.2006.06.006 https://doi.org/10.1016/j.mar.2006.06.00...
), Sharma et al. (2010Sharma, U., Lawrence, S., & Lowe, A. (2010). Institutional contradiction and management control innovation: A field study of total quality management practices in a privatized telecommunication company. Management Accounting Research, 21(4), 251-264. https://doi.org/10.1016/j.mar.2010.03.005 https://doi.org/10.1016/j.mar.2010.03.00...
), Yazdifar et al. (2008Yazdifar, H., Zaman, M., Tsamenyi, M., & Askarany, D. (2008). Management accounting change in a subsidiary organization. Critical Perspectives on Accounting, 19(3), 404-430. https://doi.org/10.1016/j.cpa.2006.08.004 https://doi.org/10.1016/j.cpa.2006.08.00...
) |
Implantação de artefatos |
Processo de implantação de artefatos. |
Burns e Scapens (2000Burns, J., & Scapens, R. W. (2000). Conceptualizing management accounting change: An institutional framework. Management Accounting Research, 11(1), 3-25. https://doi.org/10.1006/mare.1999.0119 https://doi.org/10.1006/mare.1999.0119...
) |
Configuração de artefatos |
Manuais de procedimentos. Modelos conceituais. Sistemas/softwares. |
Lukka (2007Lukka, K. (2007). Management accounting change and stability: Loosely coupled rules and routines in action. Management Accounting Research, 18(1), 76-101. https://doi.org/10.1016/j.mar.2006.06.006 https://doi.org/10.1016/j.mar.2006.06.00...
), Sharma et al. (2014Sharma, U., Lawrence, S., & Lowe, A. (2014). Accountants as institutional entrepreneurs: Changing routines in a telecommunications company. Qualitative Research in Accounting & Management, 11(3), 190-214. https://doi.org/10.1108/QRAM-10-2012-0047 https://doi.org/10.1108/QRAM-10-2012-004...
), Yazdifar et al. (2008Yazdifar, H., Zaman, M., Tsamenyi, M., & Askarany, D. (2008). Management accounting change in a subsidiary organization. Critical Perspectives on Accounting, 19(3), 404-430. https://doi.org/10.1016/j.cpa.2006.08.004 https://doi.org/10.1016/j.cpa.2006.08.00...
) |
Finalidades das regras e rotinas da contabilidade gerencial |
Funcionalidade de artefatos |
Papéis no contexto/estrutura organizacional. Benefícios gerenciais obtidos. |
Busco e Scapens (2011Busco, C., & Scapens, R. W. (2011). Management accounting systems and organisational culture: Interpreting their linkages and processes of change. Qualitative Research in Accounting & Management, 8(4), 320-357. https://doi.org/10.1108/11766091111189873 https://doi.org/10.1108/1176609111118987...
), Busco et al. (2006), Lukka (2007Lukka, K. (2007). Management accounting change and stability: Loosely coupled rules and routines in action. Management Accounting Research, 18(1), 76-101. https://doi.org/10.1016/j.mar.2006.06.006 https://doi.org/10.1016/j.mar.2006.06.00...
), Sharma et al. (2010Sharma, U., Lawrence, S., & Lowe, A. (2010). Institutional contradiction and management control innovation: A field study of total quality management practices in a privatized telecommunication company. Management Accounting Research, 21(4), 251-264. https://doi.org/10.1016/j.mar.2010.03.005 https://doi.org/10.1016/j.mar.2010.03.00...
, 2014), Yazdifar et al. (2008Yazdifar, H., Zaman, M., Tsamenyi, M., & Askarany, D. (2008). Management accounting change in a subsidiary organization. Critical Perspectives on Accounting, 19(3), 404-430. https://doi.org/10.1016/j.cpa.2006.08.004 https://doi.org/10.1016/j.cpa.2006.08.00...
) |
Utilidade de artefatos |
Atividades e hábitos individuais. Atividades e hábitos coletivos. |
Busco e Scapens (2011Busco, C., & Scapens, R. W. (2011). Management accounting systems and organisational culture: Interpreting their linkages and processes of change. Qualitative Research in Accounting & Management, 8(4), 320-357. https://doi.org/10.1108/11766091111189873 https://doi.org/10.1108/1176609111118987...
), Busco et al. (2006), Lukka (2007Lukka, K. (2007). Management accounting change and stability: Loosely coupled rules and routines in action. Management Accounting Research, 18(1), 76-101. https://doi.org/10.1016/j.mar.2006.06.006 https://doi.org/10.1016/j.mar.2006.06.00...
), Sharma et al. (2010Sharma, U., Lawrence, S., & Lowe, A. (2010). Institutional contradiction and management control innovation: A field study of total quality management practices in a privatized telecommunication company. Management Accounting Research, 21(4), 251-264. https://doi.org/10.1016/j.mar.2010.03.005 https://doi.org/10.1016/j.mar.2010.03.00...
, 2014), Yazdifar et al. (2008Yazdifar, H., Zaman, M., Tsamenyi, M., & Askarany, D. (2008). Management accounting change in a subsidiary organization. Critical Perspectives on Accounting, 19(3), 404-430. https://doi.org/10.1016/j.cpa.2006.08.004 https://doi.org/10.1016/j.cpa.2006.08.00...
) |
Significado social de artefatos |
Confiabilidade. Compreensibilidade. Relevância. |
Busco e Scapens (2011Busco, C., & Scapens, R. W. (2011). Management accounting systems and organisational culture: Interpreting their linkages and processes of change. Qualitative Research in Accounting & Management, 8(4), 320-357. https://doi.org/10.1108/11766091111189873 https://doi.org/10.1108/1176609111118987...
), Busco et al. (2006), Lukka (2007Lukka, K. (2007). Management accounting change and stability: Loosely coupled rules and routines in action. Management Accounting Research, 18(1), 76-101. https://doi.org/10.1016/j.mar.2006.06.006 https://doi.org/10.1016/j.mar.2006.06.00...
), Sharma et al. (2010Sharma, U., Lawrence, S., & Lowe, A. (2010). Institutional contradiction and management control innovation: A field study of total quality management practices in a privatized telecommunication company. Management Accounting Research, 21(4), 251-264. https://doi.org/10.1016/j.mar.2010.03.005 https://doi.org/10.1016/j.mar.2010.03.00...
, 2014), Yazdifar et al. (2008Yazdifar, H., Zaman, M., Tsamenyi, M., & Askarany, D. (2008). Management accounting change in a subsidiary organization. Critical Perspectives on Accounting, 19(3), 404-430. https://doi.org/10.1016/j.cpa.2006.08.004 https://doi.org/10.1016/j.cpa.2006.08.00...
) |
Mudança institucional das regras e rotinas da contabilidade gerencial |
Mudança formal x informal |
Mudança formal. Mudança informal. |
Burns e Scapens (2000Burns, J., & Scapens, R. W. (2000). Conceptualizing management accounting change: An institutional framework. Management Accounting Research, 11(1), 3-25. https://doi.org/10.1006/mare.1999.0119 https://doi.org/10.1006/mare.1999.0119...
), Yazdifar et al. (2008Yazdifar, H., Zaman, M., Tsamenyi, M., & Askarany, D. (2008). Management accounting change in a subsidiary organization. Critical Perspectives on Accounting, 19(3), 404-430. https://doi.org/10.1016/j.cpa.2006.08.004 https://doi.org/10.1016/j.cpa.2006.08.00...
) |
Mudança revolucionária x evolucionária |
Mudança revolucionária. Mudança evolucionária. |
Burns e Scapens (2000Burns, J., & Scapens, R. W. (2000). Conceptualizing management accounting change: An institutional framework. Management Accounting Research, 11(1), 3-25. https://doi.org/10.1006/mare.1999.0119 https://doi.org/10.1006/mare.1999.0119...
, 2011), Busco et al. (2006Busco, C., Riccaboni, A., & Scapens, R. W. (2006). Trust for accounting and accounting for trust. Management Accounting Research, 17(1), 11-41. https://doi.org/10.1016/j.mar.2005.08.001 https://doi.org/10.1016/j.mar.2005.08.00...
), Sharma et al. (2014Sharma, U., Lawrence, S., & Lowe, A. (2014). Accountants as institutional entrepreneurs: Changing routines in a telecommunications company. Qualitative Research in Accounting & Management, 11(3), 190-214. https://doi.org/10.1108/QRAM-10-2012-0047 https://doi.org/10.1108/QRAM-10-2012-004...
), Yazdifar et al. (2008Yazdifar, H., Zaman, M., Tsamenyi, M., & Askarany, D. (2008). Management accounting change in a subsidiary organization. Critical Perspectives on Accounting, 19(3), 404-430. https://doi.org/10.1016/j.cpa.2006.08.004 https://doi.org/10.1016/j.cpa.2006.08.00...
) |
Mudança regressiva x progressiva |
Mudança regressiva. Mudança progressiva. |
Burns e Scapens (2000Burns, J., & Scapens, R. W. (2000). Conceptualizing management accounting change: An institutional framework. Management Accounting Research, 11(1), 3-25. https://doi.org/10.1006/mare.1999.0119 https://doi.org/10.1006/mare.1999.0119...
), Busco et al. (2006Busco, C., Riccaboni, A., & Scapens, R. W. (2006). Trust for accounting and accounting for trust. Management Accounting Research, 17(1), 11-41. https://doi.org/10.1016/j.mar.2005.08.001 https://doi.org/10.1016/j.mar.2005.08.00...
), Lukka (2007Lukka, K. (2007). Management accounting change and stability: Loosely coupled rules and routines in action. Management Accounting Research, 18(1), 76-101. https://doi.org/10.1016/j.mar.2006.06.006 https://doi.org/10.1016/j.mar.2006.06.00...
), Yazdifar et al. (2008Yazdifar, H., Zaman, M., Tsamenyi, M., & Askarany, D. (2008). Management accounting change in a subsidiary organization. Critical Perspectives on Accounting, 19(3), 404-430. https://doi.org/10.1016/j.cpa.2006.08.004 https://doi.org/10.1016/j.cpa.2006.08.00...
) |