Perceptions about the sociomateriality of management accounting practices

Main Article Content

Paschoal Tadeu Russo
Reinaldo Guerreiro

Abstract

Our research, conducted in the context of organizational management in Brazil, aimed at deepening the knowledge in the Managerial Accounting field. The purpose was to propose a construct that contributes to understanding managers’ perceptions of the sociomateriality of management accounting practices (práticas de contabilidade gerencial, MAP) based on the ceremonial (rites-based) versus instrumental (problem solving) institutional logic, drawing on New Institutional Sociology and on Bush’s digressions (1983, 1987). Through a survey of 102 large non-financial organizations operating in Brazil, we identified that depending on the arrangement between isomorphic forces and diffusion to which the PCGs are subjected, they assume ceremonial (5%), instrumental (61%), or mixed (26%) behavioral characteristics. We infer that in these organizations, PCGs are primarily being used as problem solving techniques and contribute to changing the context in which they are applied.

Downloads

Download data is not yet available.

 

 

 

 

Metrics

Metrics Loading ...

Article Details

How to Cite
RUSSO, P. T.; GUERREIRO, R. Perceptions about the sociomateriality of management accounting practices. RAE - Revista de Administracao de Empresas , [S. l.], v. 57, n. 6, p. 567–584, 2017. DOI: 10.1590/S0034-759020170605. Disponível em: https://periodicos.fgv.br/rae/article/view/72494. Acesso em: 27 feb. 2024.
Section
Forum

References

Adler, P. S., & Borys, B. (1996). Two types of bureaucracy: Enabling and coercive. Administrative Science Quarterly, 41(1), 61-89. doi:10.2307/2393986

Aguiar, A. B., & Guerreiro, R. (2008). Processos de persistência e mudança de sistemas de contabilidade gerencial: Uma análise do paradigma institucional. Revista Universo Contábil, 4(3), 6-24

Ahrens, T., & Chapman, C. S. (2004). Accounting for flexibility and efficiency: A field study of management control systems in a restaurant chain. Contemporary Accounting Research, 21(2), 271-301. doi:10.1506/vjr6-rp75-7gux-xh0x

Banco Nacional de Desenvolvimento Econômico e Social. (2011). Circular nº 34, de 6 de setembro de 2011: Normas reguladoras do produto BNDES Automático. Recuperado de www.bndes.gov.br

Barley, S. R., & Tolbert, P. S. (1997). Institutionalization and structuration : Studying the links between action and institution. Organization Studies, 18(1), 93-117. doi:10.1177/017084069701800106.

Beuren, I. M., Rengel, S., & Rodrigues Junior, M. M. (2015). Relação dos atributos da contabilidade gerencial com os estágios do ciclo de vida organizacional. Innovar, 25(57), 63-78. doi:110.15446/innovar.v25n57.50328

Burns, J., & Scapens, R. W. (2000). Conceptualizing management accounting change: An institutional framework. Management Accounting Research, 11(1), 3-25. doi:10.1006/mare.1999.0119

Bush, P. D. (1983). An exploration of the strucutal characteristics of a Veblen-Ayres-Foster defined institutional domain. Journal of Economic Issues, 27(1), 35-66.

Bush, P. D. (1987). The theory of institutional change. Journal of Economic Issues, 21(3), 1075-1116. doi:10.1080/00213624.1987.11504697

Chin, W. W. (1998). The partial least squares approach for structural equation modeling. In G. A. Marcoulides (Ed.), Modern methods for business research (pp. 295-236). London, UK: Lawrence Erlbaum Associates.

Coase, R. H. (1937). The nature of the firm. Economica, 4(16), 386-405. doi:10.1111/j.1468-0335.1937.tb00002.x

Cohen, J. (1988). Statistical power analysis for the behavioral sciences (2nd ed.). New York, USA: Psychology Press.

Davila, T. (2000). An empirical study on the drivers of management control systems’ design in new product development. Accounting, Organizations and Society, 25(4-5), 383-409. doi:10.1016/S0361- 3682(99)00034-3

DiMaggio, P. J., & Powell, W. W. (1983). The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields. American Sociological Review, 48(2), 147-160.

Edgren, J. (1996). Modeling institutional change: Some critical thoughts. Journal of Economic Issues, 30(4), 1017-1029.

Ferreira, A., & Otley, D. (2006). Exploring inter and intra-relationships between the design and use of management control systems. Recuperado de http://ssrn.com/abstract=896228

Frezatti, F., Barroso, M. F. G., & Carter, D. B. (2015). Discursos internos se sustentam sem suporte da contabilidade gerencial? Um estudo de caso no setor de autopeças. Organizações & Sociedade, 22(75), 485-504. doi:10.1590/1984-9230751

Frezatti, F., Relvas, T. R. S., & Junqueira, E. (2010). BSC e a estrutura de atributos da contabilidade gerencial: Uma análise no ambiente brasileiro. RAE-Revista de Administração de Empresas, 50(2), 187-198. doi:10.1590/S0034-75902010000200005

Friedland, R. (2013). God, love and other good reasons for practice: Thinking through institutional logics. In M. Lounsbury, & E. Boxenbaum (Eds.), Research in the sociology of organizations (Vol. 39, Part A – Institutional Logics in Action, pp. 25-50). Oxford, UK: Elsevier.

Friedland, R., & Alford, R. B. (1991). Bringing society back in: Symbols, practices, and institutional contradictions. In W. W. Powell, & P. J. DiMaggio (Eds.), The new institutionalism in organizational analysis (Chap. 10, pp. 232-266). Chicago, USA: Chicago University Press.

Guerreiro, R., Cornachione, E., Jr., & Soutes, D. O. (2011). Empresas que se destacam pela qualidade das informações a seus usuários externos também se destacam pela utilização de artefatos modernos de contabilidade gerencial? Revista Contabilidade e Finanças, 22(55), 88-113. doi:10.1590/S1519-70772011000100006

Guerreiro, R., Frezatti, F., Lopes, A. B., & Pereira, C. A. (2005). O entendimento da contabilidade gerencial sob a ótica da teoria institucional. Organizações & Sociedade, 12(35), 91-106. doi:10.1590/S1984- 92302005000400005

Hair, J. F., Jr., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2014). A primer on partial least squares structural equation modeling (PLS-SEM). Thousand Oaks, USA: Sage Publications.

Hall, P. A., & Taylor, R. C. (2003). As três versões do neo-institucionalismo. Lua Nova: Revista de Cultura e Política, (58), 193-223. doi:10.1590/S0102-64452003000100010

Haydem, F. (2009). Normative analysis of instituted porcesses. In T. Natarajan, W. Elsner, & S. Fullwiler, S. (Eds.), Institutional analysis and praxis: The social fabric matrix approach (pp. 103-120). New York, USA: Springer.

Hodgson, G. M. (2003). El problema de la especificidad histórica. Investigación Económica, 62(245), 33-69.

Jones, C., Boxenbaum, E., & Anthony, G. (2013). The immateriality of the material in institutional logics. In M. Lounsbury, & E. Boxenbaum (Eds.), Research in the sociology of organizations (Vol. 39, Part A – Institutional Logics in Action, pp. 51-75). Wagon Lane: UK. Emerald Publishing.

Kostova, T., & Roth, K. (2002). Adoption of an organizational practice by subsidiaries of multinational corporations: Institutional and relational effects. Academy of Management Journal, 45(1), 215-233. doi:10.2307/3069293

Lawrence, T. B., Winn, M. I., & Jennings, P. D. (2001). The temporal dynamics of institutionalization. The Academy of Management Review, 26(4), 624-644.

Machado-da-Silva, C. L., Silva, V., & Crubellate, J. M. (2005). Estrutura, agência e interpretação: Elementos para uma abordagem recursiva do processo de institucionalização. RAC-Revista de Administração Contemporânea 14(N. Esp.), 77-107. doi:10.1590/ S1415- 65552010000600005

Mahama, H., & Cheng, M. M. (2013). The effect of managers’ enabling perceptions on costing system use, psychological empowerment, and task performance. Behavioral Research in Accounting, 25(1), 89- 114. doi:10.2308/bria-50333

Martins, G. A., & Theóphilo, C. R. (2007). Metodologia da investigação científica para ciências sociais aplicadas. São Paulo, SP: Atlas.

Meyer, J. W., & Rowan, B. (1977). Institutionalized organizations: Formal structure as myth and ceremony. American Journal of Sociology, 83(2), 340-363.

Orlikowski, W. J. (2007). Sociomaterial practices: Exploring technology at work. Organization Studies, 28(9), 1435-1448. doi:10.1177/0170840607081138

Orlikowski, W. J. (2010). The sociomateriality of organisational life: Considering technology in management research. Cambridge Journal of Economics, 34(1), 125-141. doi:10.1093/cje/bep058

Orlikowski, W. J., & Scott, S. V. (2008). Sociomateriality: Challenging the separation of technology, work and organization. Academy of Management Annals, 2(1), 433-474. doi:10.1080/19416520802211644

Otley, D. T. (1978). Budget use and managerial performance. Journal of Accounting Research, 16(1), 122-149. doi:10.2307/2490414

Oyadomari, J. C. T., Mendonça, O. R., Neto, Cardoso, R. L., & Frezatti, F. (2008). Análise dos fatores que favorecem a institucionalização da value based management (VBM) à luz dos argumentos teóricos da vertente new institutional sociology (NIS). Revista Universo Contábil, 4(2), 6–21.

Oyadomari, J. C. T., Mendonça, O. R., Neto, Cardoso, R. L., & Lima, M. P. D. E. (2008). Fatores que influenciam a adoção de artefatos de controle gerencial nas empresas brasileiras: Um estudo exploratório sob a ótica da teoria institucional. Revista de Contabilidade e Organizações, 2(2), 55-70. doi:10.11606/rco.v2i2.34705

Raey, T., & Jones, C. (2015). Qualitatively capturing institutional logics. Strategic Organization, 14(14), 441-454. doi:10.1177/1476127015589981

Ringle, C. M., Silva, D., & Bido, D. (2014). Modelagem de equações estruturais com utilização do SmartPLS. Revista Brasileira de Marketing, 13(2), 56-73. doi:10.5585/remark.v13i2.2717

Scapens, R. W. (1994). Never mind the gap: Towards an institutional perspective on management accounting practice. Management Accounting Research, 5(3-4), 301-321. doi:10.1006/mare.1994.1019

Scott, W. R. (2001). Institutions and organizations (2nd ed.). Thousand Oaks, USA: Sage Publications.

Seo, M., & Creed, W. E. D. (2002). Institutional contradictions, praxis, and institutional change: A dialetical perspective. Academy of Management Review, 27(2), 222-247.

Smets, M., & Jarzakowski, P. (2013). Reconstructing institutional complexity in practice: A relational model of institutional work and complexity. Human Relations, 66(10), 1279-1309. doi:10.1177/0018726712471407

Soeiro, T. M., Miranda, L. C., & Araújo, J. G. N. (2016). Contradição institucional e mudança na alta administração: O caso de uma empresa nordestina de tecnologia de informação. Revista Universo Contábil, 12(1), 162-177. doi:10.4270/ruc.2016109

Strang, D., & Meyer, J. W. (1993). Institutional conditions for diffusion. Theory and Society, 22(4), 487-511. doi:10.1007/BF00993595

Thornton, P. H., & Ocasio, W. (2008). Institutional logics. In R. Greenwood, C. Oliver, R. Suddaby, & K. Sahlin (Orgs.), The Sage handbook of organizational institutionalism, pp 99-129. London, UK: Sage.

Thornton, P. H., Ocasio, W., & Lounsbury, M. (2012). The institutional logics perspective: A new approach to culture, structure and process. Oxford, USA: Oxford University Press.

Tolbert P. S., & Zucker L. G. (1983). Institutional sources of change in the formal structure of organizations: The diffusion of civil service reform, 1880-1935. Administrative Science Quarterly, 28(1), 22-39. doi:10.2307/2392383

Tolbert, P. S., & Zucker, L. G. (1999). A institucionalização da teoria institucional. In S. R. Clegg., C. Hardy, & W. R. Nord (Orgs.), Handbook de estudos organizacionais (Vol. 1, Cap. 6, pp. 196-219). São Paulo, SP: Atlas.

Tuomela, T. S. (2005). The interplay of different levers of control: A case study of introducing a new performance measurement system. Management Accounting Research, 16(3), 293-320. doi:10.1016/j.mar.2005.06.003

Wagner, E. L., Moll, J., & Newell, S. (2011). Accounting logics, reconfiguration of ERP systems and the emergence of new accounting practices: A sociomaterial perspective. Management Accounting Research, 22(3), 181-197. doi:10.1016/j.mar.2011.03.001

Wanderley, C. A., & Soeiro, T. M. (2016). Contradição institucional e o Balanced scorecard: Um caso de mudança sem sucesso. Revista Universo Contábil, 12(1), 45-65. doi:10.4270/ruc.2016103

Williamson, O. (1971). The vertical integration of production: Market failure considerations. The American Economic Review, 61(2), 112-123.

Zucker, L. G. (1977). The role of institutionalization in cultural persistence. American Sociological Review, 42(5), 726-743.

Artigos mais lidos escritos pelo mesmo(s) autor(es)