4898

Welington Rocha
Reinaldo Guerreiro

Revista de Contabilidade e Organizações

O estudo demonstra que o modelo de institucionalização de Burns e Scapens (2000), especialmente no que se refere ao processo de codificação de rotinas e regras, pode ser aplicado para analisar a implementação de um novo sistema de contabilidade gerencial em um grande banco brasileiro. Como aquele modelo é relativamente recente, poucos estudos utilizaram sua estrutura conceitual em pesquisas empíricas. Alguns (Soin et al., 2002; Spraakman, 2006; Guerreiro et al., 2006) adotaram o que pode ser denominado perspectiva institucional para estudar vários aspectos da Contabilidade Gerencial, mas o presente artigo é o primeiro a focar especificamente a modelagem da fase inicial do processo de mudança no setor bancário a partir de uma perspectiva da Teoria Institucional. Utilizou-se o método de estudo de caso para avaliar os estágios embrionários do processo de implementação. Os dados foram coletados por meio de entrevistas e análise documental a respeito dos seguintes aspectos: (i) os antecedentes do processo de mudança; (ii) as características operacionais e organizacionais do banco e (iii) o processo de modelagem usado para conceber o sistema. As principais conclusões foram que: (a) a visão institucional é tão importante quanto a dimensão técnica-racional na fase de concepção do novo modelo de custeio; (b) o processo de codificação deve especificar regras e rotinas que sejam coerentes com as crenças institucionais e com as práticas dos membros do staff e (c) a probabilidade de sucesso é significativamente incrementada quando os novos sistemas são modelados em termos do modelo adaptado de Burns e Scapens (2000). Finalmente, o estudo apresenta uma nova visão a respeito da implementação de sistemas de custeio em geral, com mais foco na dimensão institucional do que na dimensão racional-normativa.

Contabilidade Gerencial, sistemas de custeio, Teoria Institucional

ROCHA, W.; GUERREIRO, R. Desenvolvimento de modelo conceitual de sistemas de custos - um enfoque institucional. Revista de Contabilidade e Organizações, v. 4, n. 8, art. 2, p. 24-46, 2010.

Rocha, W., & Guerreiro, R. (2010). Desenvolvimento de modelo conceitual de sistemas de custos - um enfoque institucional. Revista de Contabilidade e Organizações, 4(8), 24-46.

http://www.spell.org.br/documentos/ver/4898/desenvolvimento-de-modelo-conceitual-de-sistemas-de-custos---um-enfoque-institucional/i/pt-br

Artigo

Português

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