Contradição Institucional e o Balanced Scorecard: um Caso de Mudança sem Sucesso Outros Idiomas

ID:
40887
Resumo:
Este artigo examina um caso de insucesso de mudança na contabilidade gerencial em uma companhia privatizada de energia elétrica. O Balanced Scorecard (BSC) foi implementado por motivos técnicos e depois por legitimação, em 2005, quando os sistemas de contabilidade gerencial introduzidos após a privatização já haviam sido institucionalizados. O processo de mudança é possível devido a acumulação de contradições institucionais, como a não adaptabilidade e lacunas de eficiência, que permite à práxis humana introduzir a mudança (SEO; CREED, 2002). Entretanto, no nosso caso a implementação do BSC não foi motivada por contradições institucionais e não teve sucesso porque essa mudança não permitiu a acumulação de contradições institucionais. Portanto, o BSC não pode substituir os sistemas de avaliação de desempenho anteriores que foram introduzidos após a privatização. Esse artigo propôs um novo modelo teórico que foca na importância de estudar contradições institucionais e práxis humana no processo de mudança.
Citação ABNT:
WANDERLEY, C. A.; SOEIRO, T. M. Contradição Institucional e o Balanced Scorecard: um Caso de Mudança sem Sucesso . Revista Universo Contábil, v. 12, n. 1, p. 45-65, 2016.
Citação APA:
Wanderley, C. A., & Soeiro, T. M. (2016). Contradição Institucional e o Balanced Scorecard: um Caso de Mudança sem Sucesso . Revista Universo Contábil, 12(1), 45-65.
DOI:
10.4270/ruc.2016103
Link Permanente:
http://www.spell.org.br/documentos/ver/40887/contradicao-institucional-e-o-balanced-scorecard--um-caso-de-mudanca-sem-sucesso-/i/pt-br
Tipo de documento:
Artigo
Idioma:
Português
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