INSTITUTIONALIZATION PROCESS OF CONTROLLERSHIP HABITS AND ROUTINES: A CASE STUDY IN FAMILY BUSINESS

• Autor(a) principal: Beuren, Ilse Maria
• Data de Publicação: 2012
• Outros Autores: Oliveira, Everaldo Leonel de
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/2145
• topic: Teoria institucional. Hábitos. Rotinas. Controladoria. Empresa familiar.

The study aims to investigate the institutionalization process of controllership habits and routines in family business. An exploratory research was conducted through a case study, with a qualitative approach. The survey data were collected from administration reports of the period from 1998 to 2007 and in direct interview with the controller of the company. The goal of the documental research was to identify changes in external and internal environments that could demand changes in controllership habits and routines of the company. In the analysis of the interviews were used, as a reference, the four steps of habits and routines institutionalization proposed by Burns and Scapens (2000). The results show that the institutionalization of controllership habits and routines process in a company happened in accordance with the steps proposed by Burns and Scapens (2000), through the codification of rules and regulations, its incorporation and reproduction by the actors, until its complete institutionalization. It is concluded that the institutionalization of controllership habits and routines has been happening in the company based on the mechanisms designed to promote the incorporation and reproduction of rules and organizational routines.  Keywords: Institutional theory. Habits. Routines. Controllership. Family business.