Coleção de Artigos Acadêmicos

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Situated rationalities in response to institutional complexity: the role of management accounting practices
(2024) Oliveira, Fabiano Siqueira de; Mendonça Neto, Octávio Ribeiro de; Oyadomari, Jose Carlos Tiomatsu; Wanderley, Claudio de Araújo
Purpose – This study aims to explore how management accounting practices act as drivers of organizational change in situations of institutional complexity. Design/methodology/approach – A case study was carried out in a small company with a strongly rooted social culture, which was acquired by a large conglomerate and underwent a process of strategic change as part of a new control logic. Based on this, the study analyzes the evolution of this change, with a particular focus on the efforts to construct the meaning of the performance through the inscription of objects from the cultural system to which it is attached and the “situated rationality” of the managers who are involved in its production. Findings – The authors show how managers link their own concepts of performance to accounting practices. At the same time, the authors show how accounting practices unfold through representational gaps that their production generates. Research limitations/implications – This study acknowledges that bias may arise from reliance on retrospective views of past processes and events, gathered primarily through interviews, documentation and observations. Practical implications – This study highlights that the way in which the performance concept is presented by accounting practices can have a constructive effect on the organization through the aspirations that its representations entail, thus having the potential to stimulate change in organizations. Originality/value – This study contributes to the organizational literature by clarifying that accounting practices drive change by providing spaces for debates and questions that affect the way organizations understand and report their performance
Implementing total quality management in a virtual organisation: thoughts and lessons from an interventionist approach
(2024) Carneiro, Welington Norberto; Mendonça Neto, Octavio Ribeiro de; Oyadomari, Jose Carlos Tiomatsu; Dultra-de-Lima, Ronaldo Gomes
Purpose – This article aims to understand the challenges and key takeaways of implementing total quality management (TQM) in a virtual organisation. Design/methodology/approach – An interventionist research (IVR) methodology combined with a qualitative critical event analysis was used to evaluate the challenges and concerns faced during the company’s adoption of TQM and understand the roles of the key players involved. Findings – Standard process tools such as desktop procedures (DTP), focused teams, and service-level agreements (SLAs) were fundamental to implementing TQM in the company. These processes require the right leaders, but external agents may also be influential, acting as accelerators of change in adopting and using management practices in small companies. Indeed, the researcher acted as a problem solver, bringing innovative solutions to the firm using a hands-on iterative approach. Practical implications – This research underscores the importance of critical success factors (CSF), such as employee engagement, training, and project management tools. These factors are not just important but crucial for the success of TQM in organisations seeking to adopt the industry’s best practices. Originality/value – This study, conducted as a virtual IVR for TQM implementation, provides novel insights for practitioners and academics. It elucidates the pivotal role of some quality management tools in the journey towards TQM and the role of both internal and external critical players in the process, particularly in small virtual organisations based on innovative business models.
Trials of strength, paradoxes and competing networks in kaizen institutionalization
(2024) Carneiro, Welington Norberto; Oyadomari, Jose Carlos Tiomatsu; Afonso, Paulo; Dultra-de-Lima, Ronaldo Gomes; Mendonça Neto, Octavio Ribeiro de
Purpose – This paper seeks to understand kaizen in practice as it travels through time and space in the organisational setting. Design/methodology/approach – A qualitative case study was carried out at a multinational company using mainly interviews for the data collection that were analysed from an actor-network theory (ANT)perspective. Findings –This paper finds that the company deals with a series of paradoxes while managing the kaizen process. Efficiency and quality paradoxes are the basis for starting kaizen projects. Furthermore,intrinsic, and extrinsic motivation, emerge in these processes, and paradoxes relate to how spontaneous ideas emerge in a deliberated context of cost-saving objectives. The supply chain finance team coordinates kaizen projects with the collaboration of plant managers, promoting the paradox of autonomy and control. In addition, as kaizen mobilises and enrols the actors, some trials of strength emerge, showing actors who oppose the kaizen network and create competing networks that mutually exist in the firm. Practical implications – This study presents valuable insights for professionals to successfully implement kaizen methodologies that take advantage of developing a network for problem-solving in organizations. Originality/value – This study highlights the supply chain finance team’s role in enrolling the actors within a network built by practitioners engaged in kaizen projects. Usually, engineers, quality, or manufacturing teams lead kaizen projects, and only occasionally, accounting and financial teams participate, including multidisciplinary teams.

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