PRIVATISATION AND MANAGEMENT ACCOUNTING CHANGE: THE DRIVERS OF CHANGES IN A BRAZILIAN ELECTRICITY DISTRIBUTION COMPANY

Detalhes bibliográficos
Autor(a) principal: Wanderley, Claudio de Araujo
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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spelling 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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