PRIVATISATION AND MANAGEMENT ACCOUNTING CHANGE: THE DRIVERS OF CHANGES IN A BRAZILIAN ELECTRICITY DISTRIBUTION COMPANY
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Data de Publicação: | 2014 |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Revista Universo Contábil |
Texto Completo: | https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/3996 |
Resumo: | The main of this study is to explain the main drivers of the process of management accounting change in a privatised Brazilian electricity distribution company (Electra) by discussing the main factors that affected the management accounting practices of the case study company. This study adopts an interpretive case study as research method to analyse the changes in management accounting that occurred in the case company in a period of 8 years, that is, from 2000 (the privatisation year) to 2007. The drivers of change after the process of privatisation normally come from different sources from inside and outside the organisation. However, in this case study, the pressure from the inside the organisation played an insignificant role as a driver of management accounting change in Electra, as the process of management accounting change was driven by massive pressure from outside the company. The drivers of change in Electra were identified as being: (a) the new regulation; (b) the managerial pressure introduced by the new private owner, that is, the change in the ownership of Electra; (c) the pressure from the electricity sector associations and other distribution companies; and (d) public opinion. |
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PRIVATISATION AND MANAGEMENT ACCOUNTING CHANGE: THE DRIVERS OF CHANGES IN A BRAZILIAN ELECTRICITY DISTRIBUTION COMPANYLA PRIVATIZACIÓN Y CAMBIOS EN LA CONTABILIDAD DE GESTIÓN: LOS “DRIVERS” DE LOS CAMBIOS EN LA DISTRIBUCIÓN ELÉCTRICA BRASILEÑAPRIVATIZAÇÃO E MUDANÇAS NA CONTABILIDADE GERENCIAL: OS “DRIVERS” DE MUDANÇAS NUMA DISTRIBUIDORA BRASILEIRA DE ENERGIA ELÉTRICAManagement AccountingChangeDriversPrivatisationGestión de ContabilidadCambioDriversPrivatizaciónContabilidade GerencialMudançasDriversPrivatização.The main of this study is to explain the main drivers of the process of management accounting change in a privatised Brazilian electricity distribution company (Electra) by discussing the main factors that affected the management accounting practices of the case study company. This study adopts an interpretive case study as research method to analyse the changes in management accounting that occurred in the case company in a period of 8 years, that is, from 2000 (the privatisation year) to 2007. The drivers of change after the process of privatisation normally come from different sources from inside and outside the organisation. However, in this case study, the pressure from the inside the organisation played an insignificant role as a driver of management accounting change in Electra, as the process of management accounting change was driven by massive pressure from outside the company. The drivers of change in Electra were identified as being: (a) the new regulation; (b) the managerial pressure introduced by the new private owner, that is, the change in the ownership of Electra; (c) the pressure from the electricity sector associations and other distribution companies; and (d) public opinion.El objetivo de este trabajo es explicar los principales impulsores de los procesos de cambio en la contabilidad de la gestión de una empresa de distribución eléctrica brasileña privatizada (Electra), discutiendo los factores intra e inter prácticas organizativas que afectaron caso de estudio de contabilidad de gestión de la empresa. Este trabajo se basa en un estudio de caso interpretativo como método de investigación para analizar los cambios en la contabilidad de gestión que han sucedido en la empresa estudiada durante un periodo de 8 años, es decir, entre 2000 (el año de la privatización) por 2007 Motores del cambio después de que el proceso de privatización son de diferentes fuentes dentro y fuera de la organización. Sin embargo, en este estudio de caso, las presiones del ambiente interno de la empresa tuvieron un papel menor en el proceso de cambio de la contabilidad de gestión, ya que este proceso Electra fue causada por la presión masiva de factores externos a la organización. Los impulsores del cambio que se han identificado en Electra fueron los siguientes : ( a) la nueva regulación ; ( B ) Presión de gestión presentado por el nuevo propietario privado , es decir, el cambio en el control de Electra ; ( C ) la presión de las asociaciones del sector de la electricidad y otras empresas distribuidoras brasileñas ; y ( d ) la opinión pública.O objetivo desse estudo é explicar os principais drivers para o processo de mudança na contabilidade gerencial de uma empresa Brasileira privatizada de distribuição de energia (Electra), discutindo os fatores intra e inter organizacionais que afetaram as práticas de contabilidade gerencial da empresa estudo de caso. Este trabalho é baseado num 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. Os drivers de mudanças após o processo de privatização são provenientes de diferentes fontes de dentro e fora da organização. Porém, nesse estudo de caso, as pressões provenientes do ambiente interno da empresa tiveram um papel insignificante no processo de mudança da contabilidade gerencial, pois esse processo em Electra foi causado por uma pressão maciça proveniente de fatores externos à organização. Os drivers de mudanças que foram identificados em Electra foram os seguintes: (a) a nova regulação; (b) a pressão gerencial introduzida pelo novo dono privado, ou seja, a mudança no controle acionário de Electra; (c) a pressão proveniente das associações do setor elétrico e das outras empresas distribuidoras Brasileiras; e (d) opinião pública. Universidade Regional de Blumenau2014-09-30info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/399610.4270/ruc.2014394-113Revista Universo Contábil; v. 10 n. 3 (2014); 94-1131809-33371809-3337reponame:Revista Universo Contábilinstname:Universidade Regional de Blumenau (FURB)instacron:FURBenghttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/3996/2735Copyright (c) 2014 Revista Universo Contábilinfo:eu-repo/semantics/openAccessWanderley, Claudio de Araujo2014-10-22T18:41:27Zoai:ojs.bu.furb.br:article/3996Revistahttps://proxy.furb.br/ojs/index.php/universocontabil/PUBhttps://proxy.furb.br/ojs/index.php/universocontabil/oai||universocontabil@furb.br1809-33371809-3337opendoar:2014-10-22T18:41:27Revista Universo Contábil - Universidade Regional de Blumenau (FURB)false |
dc.title.none.fl_str_mv |
PRIVATISATION AND MANAGEMENT ACCOUNTING CHANGE: THE DRIVERS OF CHANGES IN A BRAZILIAN ELECTRICITY DISTRIBUTION COMPANY LA PRIVATIZACIÓN Y CAMBIOS EN LA CONTABILIDAD DE GESTIÓN: LOS “DRIVERS” DE LOS CAMBIOS EN LA DISTRIBUCIÓN ELÉCTRICA BRASILEÑA PRIVATIZAÇÃO E MUDANÇAS NA CONTABILIDADE GERENCIAL: OS “DRIVERS” DE MUDANÇAS NUMA DISTRIBUIDORA BRASILEIRA DE ENERGIA ELÉTRICA |
title |
PRIVATISATION AND MANAGEMENT ACCOUNTING CHANGE: THE DRIVERS OF CHANGES IN A BRAZILIAN ELECTRICITY DISTRIBUTION COMPANY |
spellingShingle |
PRIVATISATION AND MANAGEMENT ACCOUNTING CHANGE: THE DRIVERS OF CHANGES IN A BRAZILIAN ELECTRICITY DISTRIBUTION COMPANY Wanderley, Claudio de Araujo Management Accounting Change Drivers Privatisation Gestión de Contabilidad Cambio Drivers Privatización Contabilidade Gerencial Mudanças Drivers Privatização. |
title_short |
PRIVATISATION AND MANAGEMENT ACCOUNTING CHANGE: THE DRIVERS OF CHANGES IN A BRAZILIAN ELECTRICITY DISTRIBUTION COMPANY |
title_full |
PRIVATISATION AND MANAGEMENT ACCOUNTING CHANGE: THE DRIVERS OF CHANGES IN A BRAZILIAN ELECTRICITY DISTRIBUTION COMPANY |
title_fullStr |
PRIVATISATION AND MANAGEMENT ACCOUNTING CHANGE: THE DRIVERS OF CHANGES IN A BRAZILIAN ELECTRICITY DISTRIBUTION COMPANY |
title_full_unstemmed |
PRIVATISATION AND MANAGEMENT ACCOUNTING CHANGE: THE DRIVERS OF CHANGES IN A BRAZILIAN ELECTRICITY DISTRIBUTION COMPANY |
title_sort |
PRIVATISATION AND MANAGEMENT ACCOUNTING CHANGE: THE DRIVERS OF CHANGES IN A BRAZILIAN ELECTRICITY DISTRIBUTION COMPANY |
author |
Wanderley, Claudio de Araujo |
author_facet |
Wanderley, Claudio de Araujo |
author_role |
author |
dc.contributor.author.fl_str_mv |
Wanderley, Claudio de Araujo |
dc.subject.por.fl_str_mv |
Management Accounting Change Drivers Privatisation Gestión de Contabilidad Cambio Drivers Privatización Contabilidade Gerencial Mudanças Drivers Privatização. |
topic |
Management Accounting Change Drivers Privatisation Gestión de Contabilidad Cambio Drivers Privatización Contabilidade Gerencial Mudanças Drivers Privatização. |
description |
The main of this study is to explain the main drivers of the process of management accounting change in a privatised Brazilian electricity distribution company (Electra) by discussing the main factors that affected the management accounting practices of the case study company. This study adopts an interpretive case study as research method to analyse the changes in management accounting that occurred in the case company in a period of 8 years, that is, from 2000 (the privatisation year) to 2007. The drivers of change after the process of privatisation normally come from different sources from inside and outside the organisation. However, in this case study, the pressure from the inside the organisation played an insignificant role as a driver of management accounting change in Electra, as the process of management accounting change was driven by massive pressure from outside the company. The drivers of change in Electra were identified as being: (a) the new regulation; (b) the managerial pressure introduced by the new private owner, that is, the change in the ownership of Electra; (c) the pressure from the electricity sector associations and other distribution companies; and (d) public opinion. |
publishDate |
2014 |
dc.date.none.fl_str_mv |
2014-09-30 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/3996 10.4270/ruc.2014394-113 |
url |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/3996 |
identifier_str_mv |
10.4270/ruc.2014394-113 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/3996/2735 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2014 Revista Universo Contábil info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2014 Revista Universo Contábil |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Regional de Blumenau |
publisher.none.fl_str_mv |
Universidade Regional de Blumenau |
dc.source.none.fl_str_mv |
Revista Universo Contábil; v. 10 n. 3 (2014); 94-113 1809-3337 1809-3337 reponame:Revista Universo Contábil instname:Universidade Regional de Blumenau (FURB) instacron:FURB |
instname_str |
Universidade Regional de Blumenau (FURB) |
instacron_str |
FURB |
institution |
FURB |
reponame_str |
Revista Universo Contábil |
collection |
Revista Universo Contábil |
repository.name.fl_str_mv |
Revista Universo Contábil - Universidade Regional de Blumenau (FURB) |
repository.mail.fl_str_mv |
||universocontabil@furb.br |
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1798945116445999104 |