CHANGE IN MANAGEMENT ACCOUNTING AND LEGITIMACY OF AN ORGANIZATION IN THE THIRD BRAZILIAN SECTOR: AN INSTITUTIONAL APPROACH

• Autor(a) principal: Innocenti, Renícia Maria
• Data de Publicação: 2024
• Outros Autores: Gasparetto, Valdirene
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Universo Contábil
• Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/9358
• topic: Management Accounting; Legitimacy; Isomorphism; Third Sector; Institutional Theory; Contabilidad de Gestión; Legitimidad; Isomorfismo; Tercer Sector; Teoría Institucional; Contabilidade Gerencial; Teoria Institucional.; Legitimidade; Isomorfismo; Terceiro Setor; Teoria Institucional

The study aims to understand how the change in management accounting, under the influence of isomorphism, supports the reach of the legitimacy of an organization in the third sector in Brazil. The theme's relevance is to understand management accounting's contribution to achieving organizational legitimacy and compliance with environmental values. The research is descriptive, with a qualitative approach and data collection through interviews and documents. We conducted a case study at a private educational foundation in Brazil. The results showed that the institutional change of management accounting rules and routines occurred throughout the Foundation's activities, raising more agile and secure information for decision-making. The change in management accounting occurred under the influence of coercive, mimetic and normative isomorphism and was guided by rationality and efficiency to legitimize actions, reduce uncertainties and harmony with accepted conventions. In order to achieve legitimacy, the actions of management accounting were adapted to a standard of legal and socially accepted behavior and the recognition of the Foundation as necessary to the community. The study broadens the understanding of management accounting to provide legitimacy to the organization's activities in the institutional field of the third sector. The research contributes by presenting empirical evidence on changes in management accounting over time, under the influence of isomorphic pressures and the structures that give it legitimacy, in the context of the Brazilian third sector, suggesting new studies.