Mudanças na contabilidade gerencial: um modelo baseado em três diferentes modelos teórico Outros Idiomas

ID:
2490
Resumo:
Esse estudo objetiva apresentar e discutir um modelo teórico para estudar o processo de mudança na contabilidade gerencial. O estudo se baseia na nova sociologia institucional, na economia institucional tradicional e na perspectiva dialética. Especificamente, o modelo teórico combina três diferentes abordagens que explicam a mudança organizacional: abordagem de Dillard et al. (2004), a abordagem de Burns e Scapens (2000) e a abordagem de Seo e Creed (2002). Espera-se que essas abordagens sejam capazes de dar sustentação ao entendimento de “desencontros” complexos dos fatores inter-relacionados tanto no nível micro, quanto no nível macro que moldam as práticas de contabilidade gerencial. Com isso, essa abordagem irá ajudar a entender e explicar o processo de mudança na contabilidade gerencial que ocorre nas organizações.
Citação ABNT:
WANDERLEY, C. A.; MIRANDA, L. C.; MEIRA, J. M.; CULLEN, J. Management accounting change: a model based on three different theoretical frameworks. BASE - Revista de Administração e Contabilidade da UNISINOS, v. 8, n. 2, p. 111-121, 2011.
Citação APA:
Wanderley, C. A., Miranda, L. C., Meira, J. M., & Cullen, J. (2011). Management accounting change: a model based on three different theoretical frameworks. BASE - Revista de Administração e Contabilidade da UNISINOS, 8(2), 111-121.
Link Permanente:
http://www.spell.org.br/documentos/ver/2490/mudancas-na-contabilidade-gerencial--um-modelo-baseado-em-tres-diferentes-modelos-teorico/i/pt-br
Tipo de documento:
Artigo
Idioma:
Inglês
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