Perceptions about the sociomateriality of management accounting practices

• Autor(a) principal: Russo, Paschoal Tadeu
• Data de Publicação: 2017
• Outros Autores: Guerreiro, Reinaldo
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista de Administração de Empresas
• Texto Completo: https://periodicos.fgv.br/rae/article/view/72494
• topic: Institutional theory; management accounting practices; sociomateriality; ceremoniality; instrumentality; Teoría institucional; prácticas de contabilidad de gestión; sociomaterialidad; ceremonialidad; instrumentalidad; Teoria institucional; práticas de contabilidade gerencial; sociomaterialidade; cerimonialidade; instrumentalidade

Our research, conducted in the context of organizational management in Brazil, aimed at deepening the knowledge in the Managerial Accounting field. The purpose was to propose a construct that contributes to understanding managers’ perceptions of the sociomateriality of management accounting practices (práticas de contabilidade gerencial, MAP) based on the ceremonial (rites-based) versus instrumental (problem solving) institutional logic, drawing on New Institutional Sociology and on Bush’s digressions (1983, 1987). Through a survey of 102 large non-financial organizations operating in Brazil, we identified that depending on the arrangement between isomorphic forces and diffusion to which the PCGs are subjected, they assume ceremonial (5%), instrumental (61%), or mixed (26%) behavioral characteristics. We infer that in these organizations, PCGs are primarily being used as problem solving techniques and contribute to changing the context in which they are applied.