INSTITUTIONALIZATION OF COSTING INSTRUMENTS: THE CASE OF AN ORGANIZATION IN THE ELECTRICITY SECTOR

• Autor(a) principal: Santana, Gislaine Aparecida da Silva
• Data de Publicação: 2012
• Outros Autores: Colauto, Romualdo Douglas, Carrieri, Alexandre de Pádua
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Universo Contábil
• Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/2461
• topic: Institutionalization. Coasting methods. Management control.; Institucionalización. Métodos de costeo. Controlo de gestión.; Institucionalização; Métodos de Custeio; Controle Gerencial.

This study identified the institutionalization of management instruments related to costing methods in a Brazilian organization in the electricity sector, according to the institutionalization stages proposed by Tolbert and Zucker (1999). For this purpose, interviews based on structured questionnaires were held with managers of the controlling superintendence of a company in the Brazilian electricity sector. For the questionnaires analysis the content analysis technique was used, as well as for the Annual Reports from 1998 to 2008 made available by the company. The research findings reveal that there is no cost management instrument in the pre-institutional stage. Activity-Based Cost and Internal Service Level Agreement are in the semi-institutional stage and Time-Driven Activity-Based Costing is totally institutionalized. It can be concluded that the adoption of management instruments by the organization sectors is directly affected by their needs and is in compliance with the strategic guidelines of the organization; and, there was no replacement of any management instrument over the period analyzed, only continuous adaptations and improvements in the ones being used. It was also verified that not all the instruments found in the literature are used in the company´s management practice.