O entendimento da contabilidade gerencial sob a ótica da teoria institucional

Guerreiro, Reinaldo; Frezatti, Fábio; Lopes, Alexsandro Broedel; Pereira, Carlos Alberto

doi:10.1590/S1984-92302005000400005

Resumos

Este trabalho tem como objetivo refletir sobre o paradoxo da estabilidade dos sistemas de contabilidade gerencial, ou seja, sobre as razões pelas quais as organizações, na prática, utilizam muito pouco a base conceitual disponível na teoria. A base conceitual da teoria da contabilidade gerencial é fundamentada na teoria neoclássica da firma, cujos pressupostos básicos são: (i) a maximização racional dos agentes econômicos e (ii) o equilíbrio geral proporcionado pelas forças de mercado. O estudo de caráter teórico apresenta críticas à teoria neoclássica e demonstra que, segundo a abordagem da denominada velha economia institucional (OIE - old institutional economics), a contabilidade gerencial praticada pelas empresas é uma instituição formada a partir de hábitos e rotinas que dão sentido aos relacionamentos dos grupos da organização. O estudo indica que as organizações não utilizam em larga escala as novas abordagens de contabilidade gerencial porque os processos de institucionalização dos novos conceitos efetivamente não ocorreram.

This study aims to carry out reflections towards explaining the paradox of management accounting stability, or, why the implementation level of new accounting techniques and concepts in companies is below the expected. Management accounting theory is strongly oriented by the neoclassical theory of the firm, but neoclassical economics was developed by economists to predict behavior at the industry and market levels. It was not intended as an explanation of the behavior of managers within firms. This paper criticizes neoclassical theory and argues that according the OIE - old institutional economics, management accounting can be seen as institution formed through habits and routines of a social group. The institutional approach enables organizations to reproduce and legitimate behaviors and to achieve organizational cohesion. This work indicates that firms do not implement new concepts from management accounting because these were not institutionalized.

ARTIGOS ARTICLES

O entendimento da contabilidade gerencial sob a ótica da teoria institucional

Reinaldo Guerreiro^I; Fábio Frezatti^II; Alexsandro Broedel Lopes^III; Carlos Alberto Pereira^IV

^IProf. FEA/USP

^IIProf. FEA/USP

^IIIProf. FEA/USP

^IVProf. FEA/USP

RESUMO

Este trabalho tem como objetivo refletir sobre o paradoxo da estabilidade dos sistemas de contabilidade gerencial, ou seja, sobre as razões pelas quais as organizações, na prática, utilizam muito pouco a base conceitual disponível na teoria. A base conceitual da teoria da contabilidade gerencial é fundamentada na teoria neoclássica da firma, cujos pressupostos básicos são: (i) a maximização racional dos agentes econômicos e (ii) o equilíbrio geral proporcionado pelas forças de mercado. O estudo de caráter teórico apresenta críticas à teoria neoclássica e demonstra que, segundo a abordagem da denominada velha economia institucional (OIE - old institutional economics), a contabilidade gerencial praticada pelas empresas é uma instituição formada a partir de hábitos e rotinas que dão sentido aos relacionamentos dos grupos da organização. O estudo indica que as organizações não utilizam em larga escala as novas abordagens de contabilidade gerencial porque os processos de institucionalização dos novos conceitos efetivamente não ocorreram.

ABSTRACT

This study aims to carry out reflections towards explaining the paradox of management accounting stability, or, why the implementation level of new accounting techniques and concepts in companies is below the expected. Management accounting theory is strongly oriented by the neoclassical theory of the firm, but neoclassical economics was developed by economists to predict behavior at the industry and market levels. It was not intended as an explanation of the behavior of managers within firms. This paper criticizes neoclassical theory and argues that according the OIE - old institutional economics, management accounting can be seen as institution formed through habits and routines of a social group. The institutional approach enables organizations to reproduce and legitimate behaviors and to achieve organizational cohesion. This work indicates that firms do not implement new concepts from management accounting because these were not institutionalized.

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ANKARLOO, D.; PALERMO, G. Anti-Williamson: a Marxian critique of new institutional economics. Cambridge Journal of Economics, v. 28, n.3, p. 313-429, 2004.
ANSARI, S.L.; EUSKE K.J. Rational, rationalizing and reifying uses of accounting data in organizations. Accounting, Organizations and Society, n. 12, p. 549-570, 1987.
ASK, U.; AX, C. Trends in the development of product costing practices and techniques - a survey of Swedish manufacturing industry. In: 15^th ANNUAL CONGRESS OF THE EUROPEAN ACCOUNTING ASSOCIATION, 1992, Madri. Anais.. Madri, 1992.
BAINES, A.; LANGFIELD-SMITH, K. Antecedents to management accounting change: a structural equation approach. Accounting, Organizations and Society, n. 28, p. 675-698, 2003.
BRIGTH, J.; DAVIES, R. E.; DOWNES, C.A.; SWEETING, R.C. The deployment of costing techniques and practices: a UK study. Management Accounting, 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, n. 13, p. 566-596, 2000.
BURNS, J.; SCAPENS, R. W. Conceptualizing management accounting change: an institutional framework. Management Accounting Research, n. 11, p. 3-25, 2000.
CHOUDHURY, N. In search of relevance in management accounting research. Accounting and Business Research, Winter, p. 21-26, 1986.
COAD, A. F. Some survey evidence on the learning and performance orientations of management accountants. Management Accounting Research, n. 10, p. 109135, 1999.
COASE, R. H. The nature of the firm. Economica, n. 4, p. 386-405, nov. 1937.
COHEN, J. R.; PAQUETTE, L. Management accounting practices: perceptions of controllers. Journal of Cost Management for the Manufacturing Industry, p. 73-83, 1991.
COVALESKI, M. A.; DIRSMITH, M. W. The use of budgetary symbols in the political arena: an historically informed field study. Accounting, Organizations and Society, n. 13, p. 1-24, 1988(a).
COVALESKI, M. A.; DIRSMITH, M. W. An institutional perspective on the rise, social transformation, and fall of a university budget category. Administrative Science Quarterly, n. 33, p. 562-582, 1988(b).
COVALESKI, M. A.; DIRSMITH, M. W.; SAMUEL, S. Managerial accounting research: the contributions of organizational and sociological theories. Journal of Management Accounting Research, n. 8, p. 1-35, 1996.
DIMAGGIO, P. J.; POWELL, W.W. The iron cage revisited: institutional isomorphism and collective rationality in organizational fields. American Sociological Review, n. 48, p. 147-160, 1983.
DRURY, C.; BRAUND, S.; OSBORNE, P.; TAYLES, M. A survey of management accounting practices in UK manufacturing companies. Chartered Association of Certified Accountants, 1993.
EDWARDS, K. A.; EMMANUEL, C.R. Diverging views on the boundaries of management accounting. Management Accounting Research, n. 1, p. 551-563, 1990.
EMORE, J. R.; NESS, J.A. The slow pace of meaningful changes in cost systems. Journal of Cost Management for the Manufacturing Industry, Winter, p. 36-45, 1991.
EVANS, H.; ASHWORTH, G. Survey conclusion: make up to the competition. Management Accounting (UK), n. 74, p. 16-18, 1996.
FECHNER, H. E. O Custeio Baseado em Atividades pode ser melhorado pela análise ABC? Revista de Contabilidade do CRC-SP, p. 8-19, São Paulo, jun. 1999.
FONSECA, V.; MACHADO-DA-SILVA, C. L. Conversação entre abordagens da estratégia em organizações: escolha estratégica, cognição e instituição. Organizações e Sociedade, v. 9, n. 25, p. 93-109, 2002.
GRANLUND, M. Towards explaining stability in and around management accounting systems. Management Accounting Research, n. 12, p. 141-146, 2001.
GRANLUND, M.; LUKKA, K. It's a small world of management accounting practices. Journal of Management Accounting Research, n. 10, p. 153-179, 1998.
GREEN, F. B.; AMENKHIENAN, F. E. Accounting inovations: a cross sectional survey of manufacturing firms. Journal of Cost Management for the Manufacturing Industry, Spring, 1992.
GROENEWEGEN, J. Who should control de firm? Insights from new and original institutional economics. Journal of Economic Issues, n. 2, jun. 2004.
HOPWOOD, A. The archaeology of accounting systems. Accounting, Organizations and Society, n. 12, p. 207-234, 1987.
HORNGREN, C. T.; FOSTER, G.; DATAR, S. M. Contabilidade de custos 9^ª ed. Rio de Janeiro: LTC-Livros Técnicos e Científicos Editora S.A., 2000.
JOHNSON, H. T.; KAPLAN, R. S. Relevance lost-the rise and fall of management accounting Boston: Harvard Business School Press, 1987.
LIBBY, T.; WATERHOUSE, J. H. Predicting change in management accounting system. Journal of Management Accounting Research, n. 8, p. 137-150, 1996.
MEYER, J. W.; ROWAN, B. Institutionalized organizations: formal structures as myth and ceremony. American Journal of Sociology, n. 83, p. 340-363, 1977.
MEZIAS S. J. An institutional model of organizational practice: financial reporting at the Fortune 200. Administrative Science Quarterly, n. 35, p. 431-457, 1990.
NORTH, D. C. Institutions and economic theory. The American Economist, v. 36, n.1, 1992.
OTLEY, D. T. Developments in management accounting research. Management Accounting, p. 37-42, sep. 1985.
RAMSTAD, Y. Is a transaction a transaction? Journal of Economic Issue, n. 2, jun. 1996.
RICCIO, L. E.; SECURA, L. C.; SAKATA, M. C. G. Estudo das pesquisas sobre custos período de 1967 a 1999. Revista de Contabilidade do CRC-SP, p. 6-15, São Paulo, jun. 2000.
ROBERTS, P. W.; GREENWOOD, R. Integrating transaction cost and institutional theories: toward a constrained-efficiency framework for understanding organizational design adoption. The Academy of Management Review, v. 22, n. 2, p. 346, 1997.
RYAN, B.; SCAPENS, R. W.; THEOBALD, M. Research method and methodology in finance and accounting 2^nd ed., London: Thomson, 2002.
SANTOS, R. S. As contribuições dos economistas ao estudo da administração política: o institucionalismo, o gerencialismo e o regulacionismo. Organizações e Sociedade, v. 10, n. 28, p. 99-116, 2003.
SCAPENS, R. W. Never mind the gap: towards an institutional perspective on management accounting practice. Management Accounting Research, n. 5, p. 301321, 1994.
SCAPENS, R.W.; ROBERTS, J. Accounting and control: a case study of resistance to accounting change. Management Accounting Research n. 4, p. 1-32, mar. 1993.
SCOTT, W. R. Institutions and organizations Thousand Oaks, California: Sage, 1995.
WILLIAMSON, O. Markets, hierarchies, and the modern corporation: an unfolding perspective. Journal of Economic Behavior and Organization, n. 17, p. 335-352, 1992.
ZUCKER, L. G. Institutional theories of organizations. Annual Review of Sociology, n. 13, p. 443-464, 1987.

Datas de Publicação

Publicação nesta coleção
27 Out 2014
Data do Fascículo
Dez 2005

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

[1] ANKARLOO, D.; PALERMO, G. Anti-Williamson: a Marxian critique of new institutional economics. Cambridge Journal of Economics, v. 28, n.3, p. 313-429, 2004.

[2] ANSARI, S.L.; EUSKE K.J. Rational, rationalizing and reifying uses of accounting data in organizations. Accounting, Organizations and Society, n. 12, p. 549-570, 1987.

[3] ASK, U.; AX, C. Trends in the development of product costing practices and techniques - a survey of Swedish manufacturing industry. In: 15^th ANNUAL CONGRESS OF THE EUROPEAN ACCOUNTING ASSOCIATION, 1992, Madri. Anais.. Madri, 1992.

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

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

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

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

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

[9] COAD, A. F. Some survey evidence on the learning and performance orientations of management accountants. Management Accounting Research, n. 10, p. 109135, 1999.

[10] COASE, R. H. The nature of the firm. Economica, n. 4, p. 386-405, nov. 1937.

[11] COHEN, J. R.; PAQUETTE, L. Management accounting practices: perceptions of controllers. Journal of Cost Management for the Manufacturing Industry, p. 73-83, 1991.

[12] COVALESKI, M. A.; DIRSMITH, M. W. The use of budgetary symbols in the political arena: an historically informed field study. Accounting, Organizations and Society, n. 13, p. 1-24, 1988(a).

[13] COVALESKI, M. A.; DIRSMITH, M. W. An institutional perspective on the rise, social transformation, and fall of a university budget category. Administrative Science Quarterly, n. 33, p. 562-582, 1988(b).

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

[15] DIMAGGIO, P. J.; POWELL, W.W. The iron cage revisited: institutional isomorphism and collective rationality in organizational fields. American Sociological Review, n. 48, p. 147-160, 1983.

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

[17] EDWARDS, K. A.; EMMANUEL, C.R. Diverging views on the boundaries of management accounting. Management Accounting Research, n. 1, p. 551-563, 1990.

[18] EMORE, J. R.; NESS, J.A. The slow pace of meaningful changes in cost systems. Journal of Cost Management for the Manufacturing Industry, Winter, p. 36-45, 1991.

[19] EVANS, H.; ASHWORTH, G. Survey conclusion: make up to the competition. Management Accounting (UK), n. 74, p. 16-18, 1996.

[20] FECHNER, H. E. O Custeio Baseado em Atividades pode ser melhorado pela análise ABC? Revista de Contabilidade do CRC-SP, p. 8-19, São Paulo, jun. 1999.

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

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

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

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

[25] GROENEWEGEN, J. Who should control de firm? Insights from new and original institutional economics. Journal of Economic Issues, n. 2, jun. 2004.

[26] HOPWOOD, A. The archaeology of accounting systems. Accounting, Organizations and Society, n. 12, p. 207-234, 1987.

[27] HORNGREN, C. T.; FOSTER, G.; DATAR, S. M. Contabilidade de custos 9^ª ed. Rio de Janeiro: LTC-Livros Técnicos e Científicos Editora S.A., 2000.

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

[29] LIBBY, T.; WATERHOUSE, J. H. Predicting change in management accounting system. Journal of Management Accounting Research, n. 8, p. 137-150, 1996.

[30] MEYER, J. W.; ROWAN, B. Institutionalized organizations: formal structures as myth and ceremony. American Journal of Sociology, n. 83, p. 340-363, 1977.

[31] MEZIAS S. J. An institutional model of organizational practice: financial reporting at the Fortune 200. Administrative Science Quarterly, n. 35, p. 431-457, 1990.

[32] NORTH, D. C. Institutions and economic theory. The American Economist, v. 36, n.1, 1992.

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

[34] RAMSTAD, Y. Is a transaction a transaction? Journal of Economic Issue, n. 2, jun. 1996.

[35] RICCIO, L. E.; SECURA, L. C.; SAKATA, M. C. G. Estudo das pesquisas sobre custos período de 1967 a 1999. Revista de Contabilidade do CRC-SP, p. 6-15, São Paulo, jun. 2000.

[36] ROBERTS, P. W.; GREENWOOD, R. Integrating transaction cost and institutional theories: toward a constrained-efficiency framework for understanding organizational design adoption. The Academy of Management Review, v. 22, n. 2, p. 346, 1997.

[37] RYAN, B.; SCAPENS, R. W.; THEOBALD, M. Research method and methodology in finance and accounting 2^nd ed., London: Thomson, 2002.

[38] SANTOS, R. S. As contribuições dos economistas ao estudo da administração política: o institucionalismo, o gerencialismo e o regulacionismo. Organizações e Sociedade, v. 10, n. 28, p. 99-116, 2003.

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

[40] SCAPENS, R.W.; ROBERTS, J. Accounting and control: a case study of resistance to accounting change. Management Accounting Research n. 4, p. 1-32, mar. 1993.

[41] SCOTT, W. R. Institutions and organizations Thousand Oaks, California: Sage, 1995.

[42] WILLIAMSON, O. Markets, hierarchies, and the modern corporation: an unfolding perspective. Journal of Economic Behavior and Organization, n. 17, p. 335-352, 1992.

[43] ZUCKER, L. G. Institutional theories of organizations. Annual Review of Sociology, n. 13, p. 443-464, 1987.

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O entendimento da contabilidade gerencial sob a ótica da teoria institucional

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