Aplicação do modelo de burns e scapens para avaliação do processo de institucionalização da contabilidade gerencial

Guerreiro, Reinaldo; Pereira, Carlos Alberto; Frezatti, Fábio

doi:10.1590/S1984-92302008000100003

Resumos

Novos sistemas de contabilidade gerencial introduzidos nas organizações, normalmente orientados pelo objetivo de maximização do lucro, na maioria das vezes, incorporam valores e conceitos que são muito diferentes daqueles utilizados anterior mente. O objetivo do presente estudo é testar a aplicabilidade do modelo de Burns e Scapens (2000) para avaliar o processo de institucionalização da contabilidade gerencial. A metodologia de pesquisa se desenvolveu por meio da aplicação de um estudo de caso, analisando a implantação de contabilidade gerencial em uma organização bancária brasileira. Os resultados da aplicação do modelo de Burns e Scapens (2000) indicam que o mesmo pode ser utilizado como uma referência conceitual para avaliação de processos de mudanças de sistemas de contabilidade gerencial.

The implementation of the new systems often have a focus on profit maximization and often incorporate new values and concepts that are quite different from those used before. This study aims to assess management-accounting institutionalisation, using Burns and Scapens (2000) model. The applied methodology was a case study in the commercial area of a Brazilian bank that carried out profound changes in its management accounting. The results of this case study reveals that the conceptual structure of Burns and Scapens (2000) model can be useful as an operational guideline to evaluate institutionalisation of management-accounting change.

ARTIGOS

Aplicação do modelo de burns e scapens para avaliação do processo de institucionalização da contabilidade gerencial

Reinaldo Guerreiro^I; Carlos Alberto Pereira^II; Fábio Frezatti^III

^IProf. FEA/USP

^IIProf. FEA/USP

^IIIProf. FEA/USP

RESUMO

Novos sistemas de contabilidade gerencial introduzidos nas organizações, normalmente orientados pelo objetivo de maximização do lucro, na maioria das vezes, incorporam valores e conceitos que são muito diferentes daqueles utilizados anterior mente. O objetivo do presente estudo é testar a aplicabilidade do modelo de Burns e Scapens (2000) para avaliar o processo de institucionalização da contabilidade gerencial. A metodologia de pesquisa se desenvolveu por meio da aplicação de um estudo de caso, analisando a implantação de contabilidade gerencial em uma organização bancária brasileira. Os resultados da aplicação do modelo de Burns e Scapens (2000) indicam que o mesmo pode ser utilizado como uma referência conceitual para avaliação de processos de mudanças de sistemas de contabilidade gerencial.

ABSTRACT

The implementation of the new systems often have a focus on profit maximization and often incorporate new values and concepts that are quite different from those used before. This study aims to assess management-accounting institutionalisation, using Burns and Scapens (2000) model. The applied methodology was a case study in the commercial area of a Brazilian bank that carried out profound changes in its management accounting. The results of this case study reveals that the conceptual structure of Burns and Scapens (2000) model can be useful as an operational guideline to evaluate institutionalisation of management-accounting change.

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Referências

ARANHA, M. P. S. Modelo de mensuração de performance para dar suporte à gestão comercial em instituições financeiras. Dissertação de Mestrado – Faculdade de Economia, Administração e Contabilidade da Universidade de São Paulo, São Paulo, 2002.

BAINES, A.; LANGfiELD-SMITH, K. Antecedents to management accounting change: a structural equation approach. Accounting, Organizations and Society, 28, p. 675-698, 2003.

BARLEY, S. R.; TOLBERT, P. S. Institutionalization and structuration: studying the links between action and institution. Organization Studies, 18 (1), p. 93-117, 1997.

BRIGTH, J.; DAVIES, R. E.; DOWNES, C. A.; SWEETING, R. C. The deployment of costing techniques and practices: a UK study. Management Accounting Research, v. 3, n. 3, p. 201-212, 1992.

BURNS, J. The dynamics of accounting change: inter-play between new practices, routines, institutions, power and politics. Accounting, Auditing & Accountability Journal, v. 13, n. 5, p. 566-596, 2000.

BURNS, J.; SCAPENS, R. W. Conceptualizing management accounting change: an institutional framework. Management Accounting Research, v. 11, p. 3-25, 2000.

CATELLI, A. Controladoria: uma abordagem da gestão econômica. 2. ed. São Paulo: Atlas, 2001.

CHOUDHURY, N. In search of relevance in management accounting research. Accounting and Business Research, Winter, p. 21-26, 1986.

COB, I.; HELLIAR, C.; INNES, J. Management accounting change in a bank. Management Accounting Research, 6, 155-175, 1995.

COVALESKI, M. A.; DIRSMITH, M. W.; SAMUEL, S. Managerial accounting research: the contributions of organizational and sociological theories. Journal of Management Accounting Research, 8, p. 1-35, 1996.

DRURY, C.; BRAUND, S.; OSBORNE, P.; TAYLES, M. A survey of management accounting practices in UK manufacturing companies. Chartered Association of Certified Accountants, 1993.

DRURY, C.; TAYLES, M. Issues arising from surveys of management accounting practices. Management Accounting Research, v. 6, p. 267-280, 1995.

FONSECA, V.; MACHADO DA SILVA, C. L. Conversação entre abordagens da estratégia em organizações: escolha estratégica, cognição e instituição. Organizações e Sociedade, Salvador, v. 9, n. 25, p. 93-109, 2002.

GRANLUND, M. Towards explaining stability in and around management accounting systems. Management Accounting Research, v. 12, p. 141-146, 2001.

GRANLUND, M.; LUKKA, K. It’s a small world of management accounting practices. Journal of Management Accounting Research, 10, p. 153-179, 1998.

GREEN, F. B.; AMENKHIENAN, F. E. Accounting innovations: a cross sectional survey of manufacturing firms. Journal of Cost Management for the Manufacturing Industry, Spring, 1992.

GUERREIRO, R.; CASADO, T.; BIO, S. R. Some reflections on the archetypes in cost accounting: an exploratory study. Journal of Applied Management Accounting Research, 2(1), 41-54, 2004a.

GUERREIRO, R.; FREZATTI, F.; CASADO, T. Behind the habits, routines and institutions of management accounting. 4^TH CONFERENCE ON NEW DIRECTIONS IN MANAGEMENT ACCOUNTING: INNOVATIONS IN PRACTICE AND RESEARCH, Brussels, 2004b.

GUERREIRO, R.; PEREIRA, C. A. Avaliação do processo de mudança da contabilidade gerencial sob o enfoque da teoria institucional: o caso do Banco do Brasil. XXIX ENANPAD – ENCONTRO DA ANPAD, Anais... Brasília, 2005.

JOHNSON, H. T.; KAPLAN, R. S. Relevance lost-the rise and fall of management accounting. Boston: Harvard Business School Press, 1987.

OLIVER, C. Sustainable competitive advantage: combining institutional and resource-based views. Strategic Management Journal. v. 18, n. 9, p. 697-713, 1997.

OTLEY, D. T. Developments in management accounting research. Management Accounting, p. 37-42, sep. 1985.

SCAPENS, R. W. Never mind the gap: towards an institutional perspective on management accounting practice. Management Accounting Research, 5, p. 301321, 1994.

SCAPENS, R. W.; ROBERTS, J. Accounting and control. A case study of resistance to accounting change. Management Accounting Research, 5, p. 301-321, 1993.

SOIN, K.; SEAL, W.; CULLEN, J. ABC and organizational change: an institutional perspective. Management Accounting Research, 13, 249-271, 2002.

YIN, R. Estudo de caso: planejamento e métodos. 2. ed. Porto Alegre: Ed. Bookman, 2001.

BAINES, A.; LANGfiELD-SMITH, K. Antecedents to management accounting change: a structural equation approach. Accounting, Organizations and Society, 28, p. 675-698, 2003.
BARLEY, S. R.; TOLBERT, P. S. Institutionalization and structuration: studying the links between action and institution. Organization Studies, 18 (1), p. 93-117, 1997.
BRIGTH, J.; DAVIES, R. E.; DOWNES, C. A.; SWEETING, R. C. The deployment of costing techniques and practices: a UK study. Management Accounting Research, v. 3, n. 3, p. 201-212, 1992.
BURNS, J. The dynamics of accounting change: inter-play between new practices, routines, institutions, power and politics. Accounting, Auditing & Accountability Journal, v. 13, n. 5, p. 566-596, 2000.
BURNS, J.; SCAPENS, R. W. Conceptualizing management accounting change: an institutional framework. Management Accounting Research, v. 11, p. 3-25, 2000.
CATELLI, A. Controladoria: uma abordagem da gestão econômica. 2. ed. São Paulo: Atlas, 2001.
CHOUDHURY, N. In search of relevance in management accounting research. Accounting and Business Research, Winter, p. 21-26, 1986.
COB, I.; HELLIAR, C.; INNES, J. Management accounting change in a bank. Management Accounting Research, 6, 155-175, 1995.
COVALESKI, M. A.; DIRSMITH, M. W.; SAMUEL, S. Managerial accounting research: the contributions of organizational and sociological theories. Journal of Management Accounting Research, 8, p. 1-35, 1996.
DRURY, C.; BRAUND, S.; OSBORNE, P.; TAYLES, M. A survey of management accounting practices in UK manufacturing companies. Chartered Association of Certified Accountants, 1993.
DRURY, C.; TAYLES, M. Issues arising from surveys of management accounting practices. Management Accounting Research, v. 6, p. 267-280, 1995.
FONSECA, V.; MACHADO DA SILVA, C. L. Conversação entre abordagens da estratégia em organizações: escolha estratégica, cognição e instituição. Organizações e Sociedade, Salvador, v. 9, n. 25, p. 93-109, 2002.
GRANLUND, M. Towards explaining stability in and around management accounting systems. Management Accounting Research, v. 12, p. 141-146, 2001.
GREEN, F. B.; AMENKHIENAN, F. E. Accounting innovations: a cross sectional survey of manufacturing firms. Journal of Cost Management for the Manufacturing Industry, Spring, 1992.
GUERREIRO, R.; CASADO, T.; BIO, S. R. Some reflections on the archetypes in cost accounting: an exploratory study. Journal of Applied Management Accounting Research, 2(1), 41-54, 2004a.
GUERREIRO, R.; FREZATTI, F.; CASADO, T. Behind the habits, routines and institutions of management accounting. 4^TH CONFERENCE ON NEW DIRECTIONS IN MANAGEMENT ACCOUNTING: INNOVATIONS IN PRACTICE AND RESEARCH, Brussels, 2004b.
JOHNSON, H. T.; KAPLAN, R. S. Relevance lost-the rise and fall of management accounting. Boston: Harvard Business School Press, 1987.
OLIVER, C. Sustainable competitive advantage: combining institutional and resource-based views. Strategic Management Journal. v. 18, n. 9, p. 697-713, 1997.
OTLEY, D. T. Developments in management accounting research. Management Accounting, p. 37-42, sep. 1985.
SCAPENS, R. W. Never mind the gap: towards an institutional perspective on management accounting practice. Management Accounting Research, 5, p. 301321, 1994.
SCAPENS, R. W.; ROBERTS, J. Accounting and control. A case study of resistance to accounting change. Management Accounting Research, 5, p. 301-321, 1993.
SOIN, K.; SEAL, W.; CULLEN, J. ABC and organizational change: an institutional perspective. Management Accounting Research, 13, 249-271, 2002.
YIN, R. Estudo de caso: planejamento e métodos. 2. ed. Porto Alegre: Ed. Bookman, 2001.

Datas de Publicação

Publicação nesta coleção
22 Out 2014
Data do Fascículo
Mar 2008

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

[2] BAINES, A.; LANGfiELD-SMITH, K. Antecedents to management accounting change: a structural equation approach. Accounting, Organizations and Society, 28, p. 675-698, 2003.

[3] BARLEY, S. R.; TOLBERT, P. S. Institutionalization and structuration: studying the links between action and institution. Organization Studies, 18 (1), p. 93-117, 1997.

[4] BRIGTH, J.; DAVIES, R. E.; DOWNES, C. A.; SWEETING, R. C. The deployment of costing techniques and practices: a UK study. Management Accounting Research, v. 3, n. 3, p. 201-212, 1992.

[5] BURNS, J. The dynamics of accounting change: inter-play between new practices, routines, institutions, power and politics. Accounting, Auditing & Accountability Journal, v. 13, n. 5, p. 566-596, 2000.

[6] BURNS, J.; SCAPENS, R. W. Conceptualizing management accounting change: an institutional framework. Management Accounting Research, v. 11, p. 3-25, 2000.

[7] CATELLI, A. Controladoria: uma abordagem da gestão econômica. 2. ed. São Paulo: Atlas, 2001.

[8] CHOUDHURY, N. In search of relevance in management accounting research. Accounting and Business Research, Winter, p. 21-26, 1986.

[9] COB, I.; HELLIAR, C.; INNES, J. Management accounting change in a bank. Management Accounting Research, 6, 155-175, 1995.

[10] COVALESKI, M. A.; DIRSMITH, M. W.; SAMUEL, S. Managerial accounting research: the contributions of organizational and sociological theories. Journal of Management Accounting Research, 8, p. 1-35, 1996.

[11] DRURY, C.; BRAUND, S.; OSBORNE, P.; TAYLES, M. A survey of management accounting practices in UK manufacturing companies. Chartered Association of Certified Accountants, 1993.

[12] DRURY, C.; TAYLES, M. Issues arising from surveys of management accounting practices. Management Accounting Research, v. 6, p. 267-280, 1995.

[13] FONSECA, V.; MACHADO DA SILVA, C. L. Conversação entre abordagens da estratégia em organizações: escolha estratégica, cognição e instituição. Organizações e Sociedade, Salvador, v. 9, n. 25, p. 93-109, 2002.

[14] GRANLUND, M. Towards explaining stability in and around management accounting systems. Management Accounting Research, v. 12, p. 141-146, 2001.

[16] GREEN, F. B.; AMENKHIENAN, F. E. Accounting innovations: a cross sectional survey of manufacturing firms. Journal of Cost Management for the Manufacturing Industry, Spring, 1992.

[17] GUERREIRO, R.; CASADO, T.; BIO, S. R. Some reflections on the archetypes in cost accounting: an exploratory study. Journal of Applied Management Accounting Research, 2(1), 41-54, 2004a.

[18] GUERREIRO, R.; FREZATTI, F.; CASADO, T. Behind the habits, routines and institutions of management accounting. 4^TH CONFERENCE ON NEW DIRECTIONS IN MANAGEMENT ACCOUNTING: INNOVATIONS IN PRACTICE AND RESEARCH, Brussels, 2004b.

[20] JOHNSON, H. T.; KAPLAN, R. S. Relevance lost-the rise and fall of management accounting. Boston: Harvard Business School Press, 1987.

[21] OLIVER, C. Sustainable competitive advantage: combining institutional and resource-based views. Strategic Management Journal. v. 18, n. 9, p. 697-713, 1997.

[22] OTLEY, D. T. Developments in management accounting research. Management Accounting, p. 37-42, sep. 1985.

[23] SCAPENS, R. W. Never mind the gap: towards an institutional perspective on management accounting practice. Management Accounting Research, 5, p. 301321, 1994.

[24] SCAPENS, R. W.; ROBERTS, J. Accounting and control. A case study of resistance to accounting change. Management Accounting Research, 5, p. 301-321, 1993.

[25] SOIN, K.; SEAL, W.; CULLEN, J. ABC and organizational change: an institutional perspective. Management Accounting Research, 13, 249-271, 2002.

[26] YIN, R. Estudo de caso: planejamento e métodos. 2. ed. Porto Alegre: Ed. Bookman, 2001.