Desenvolvimento de literatura de Sistemas de Controle de Gestão: abordagens teóricas e críticas dentro do paradigma funcionalista Outros Idiomas

ID:
6298
Resumo:
Este artigo traça um mapa simplificado da evolução e estado atual das teorias e estruturas por trás da contabilidade gerencial dentro do paradigma funcionalista (PUXTY, 1993) como um auxílio para pesquisadores e estudantes com estudos avançados em gestão. O estudo apresenta sumariamente os paradigmas reconhecidos na contabilidade gerencial como forma de proporcionar uma melhor perspectiva do campo para pesquisadores iniciantes. Dentro do paradigma funcionalista a evolução da literatura de contabilidade gerencial é documentada. A análise histórica, estruturada em uma linha de tempo, organiza as diversas pesquisas que tem dominado o campo desde 1900 em aglomerados, em torno de uma determinada teoria ou estrutura. As dez estruturas identificadas são: 1) sabedoria convencional, 2) modelagem matemática; 3) sistemas; 4) estrutura de Anthony; 5) comportamental; 6) processamento de informação humana; 7) custos de transação; 8) teoria da agência; 9) teoria da contingência; e 10) estratégica. A transição de um conjunto de teorias ou estruturas para outra é explicada por críticas, no entanto, algumas teorias e estruturas evoluiram naturalmente para outras sem a necessidade de uma crítica.
Citação ABNT:
PORPORATO, M.Management Control Systems’ literature development: theoretical approaches and critiques within the functionalist paradigm. Revista Universo Contábil, v. 7, n. 2, p. 146-173, 2011.
Citação APA:
Porporato, M.(2011). Management Control Systems’ literature development: theoretical approaches and critiques within the functionalist paradigm. Revista Universo Contábil, 7(2), 146-173.
Link Permanente:
http://www.spell.org.br/documentos/ver/6298/desenvolvimento-de-literatura-de-sistemas-de-controle-de-gestao--abordagens-teoricas-e-criticas-dentro-do-paradigma-funcionalista/i/pt-br
Tipo de documento:
Artigo
Idioma:
Inglês
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