Resumo:
O principal objetivo do presente estudo é explicar a dinâmica política e social do processo de mudança na contabilidade gerencial em uma companhia de distribuição elétrica brasileira privatizada, articulando e estudando as interconexões entre os ambientes inter e intraorganizacionais (nível político e econômico; nível do campo organizacional e nível intra-organizacional). Este trabalho adota o estudo de caso interpretativo como método de pesquisa para analisar as mudanças na contabilidade gerencial que aconteceram na companhia estudada durante um período de 8 anos, isto é, entre 2000 (o ano de privatização) até 2007. Este artigo defende que, para compreender essas mudanças na contabilidade gerencial, é importante discutir e entender a dinâmica social e política do ambiente inter e intra-organizacional, já que as práticas e os critérios no nível do campo organizacional, em combinação com a lógica intra-organizacional, formaram o sistema de contabilidade gerencial da companhia. Para explicar as mudanças na organização sob análise, este trabalho fundamentou-se nos construtos propostos por Dillard, Rigsby et al. (2004) para articular e compreender os três níveis do sistema social e político. Esses construtos são baseados nos eixos de tensão de Weber (Weber, 1958, 1961; Weber & Roth, 1968) e na teoria de estruturação de Giddens. A análise deste caso indica que aconteceram profundas mudanças nos sistemas gerenciais da companhia após o processo de privatização, particularmente no sistema orçamentário, no sistema de medida de desempenho e na forma de uso da informação contábil gerencial pelos administradores.
Resumo Inglês:
The main objective of this study is to explain the political and social dynamics of the process of management accounting change in a privatized Brazilian electricity distribution company by articulating and studying the interconnections between the inter- and intra-organizational environments (i.e., the political and economic level, organizational-field level and intra-organizational level). This study adopts an interpretive case study as its research method to analyze the changes in management accounting that occurred in the case company within a period of 8 years, from 2000 (the privatization year) to 2007. This paper argues that to understand these changes in management accounting, it is important to consider and discuss the social and political dynamics of inter- and intra-organizational environments, because the practices and criteria at the economic and political level, as well as the practices and criteria at the organizational-field level in conjunction with the intra-organizational rationale, shape a company’s management accounting system. To explain the changes in the case organization, this work draws upon the constructs proposed by Dillard, Rigsby et al. (2004) to articulate and understand the three levels of the social and political system. These constructs are based on Weber’s axes of tension (Weber, 1958, 1961; Weber & Roth, 1968) and Giddens’ structuration theory. The analysis of this case indicates that there were profound changes in the case company’s management systems after the process of privatization, particularly with regards to the budgetary system, the performance measurement system and the ways in which managers use management accounting information.
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