Situated rationalities in response to institutional complexity: the role of management accounting practices
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Orientador
Co-orientadores
Citações na Scopus
Tipo de documento
Artigo Científico
Data
2024
Arquivos
Título da Revista
ISSN da Revista
Título do Volume
Resumo
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
Palavras-chave
Titulo de periódico
Journal of Accounting & Organizational Change
Título de Livro
URL na Scopus
Idioma
Inglês
URL permanente
Notas
Membros da banca
Área do Conhecimento CNPQ
CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO
CIENCIAS HUMANAS::SOCIOLOGIA
CIENCIAS HUMANAS::SOCIOLOGIA