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