Institutionalization of management accounting rules and routines in a private educational foundation in Santa Catarina: institutional approach of the Brazilian third sector
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Data de Publicação: | 2021 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Ambiente Contábil |
Texto Completo: | https://periodicos.ufrn.br/ambiente/article/view/19648 |
Resumo: | Purpose: To verify the change of rules and routines of management accounting of a third sector organization in the light of the Old Institutional Economy (OIE). Methodology: To analyze the institutional change in management accounting, documentary, descriptive and qualitative research was carried out. The research was carried out at a private educational foundation in Santa Catarina, selected for being a member of the third sector and for its accessibility. Data collection took place through interviews and documents, between the months of September 2018 and February 2019. For data analysis, qualitative content analysis was used. Results: In the institutional approach, the change in management accounting for the Foundation was classified as formal, revolutionary and progressive. The institutionalization of management accounting rules and routines was promoted by the need for management to have more agile and secure tools to support decision making. The rules and routines of management accounting have been modified and / or abandoned, over time, with the reconfiguration of existing practices, for their innovation. The integration of the Foundation’s systems based on the standardization and sharing of accounting and tax information has provided an improvement in the quality of information, better integration with the tax authorities and faster access to information, giving rise to more efficient, safe and useful management controls. Contributions of the Study: The research contributes to the accounting literature by presenting empirical evidence on the process of institutionalization of management accounting over time, in Brazilian third sector organizations, suggesting new studies. As a practical contribution, there is the possibility of improving the management models of third sector organizations through the understanding of the dynamics used in the process of change in management accounting, by the agents involved. |
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Institutionalization of management accounting rules and routines in a private educational foundation in Santa Catarina: institutional approach of the Brazilian third sector Institucionalización de reglas y rutinas de contabilidad de gestión en una fundación educativa privada en Santa Catarina: enfoque institucional del tercer sector brasileñoInstitucionalização de regras e rotinas da contabilidade gerencial em uma fundação privada educacional catarinense: abordagem institucional do terceiro setor brasileiroManagement Accounting. Private Foundation. Third Sector. Institutional Theory.Contabilidad de Gestión. Fundación Privada. Tercer Sector. Teoría Institucional.Contabilidade Gerencial. Fundação Privada. Terceiro Setor. Teoria Institucional.Contabilidade aplicada ao terceiro setor.Purpose: To verify the change of rules and routines of management accounting of a third sector organization in the light of the Old Institutional Economy (OIE). Methodology: To analyze the institutional change in management accounting, documentary, descriptive and qualitative research was carried out. The research was carried out at a private educational foundation in Santa Catarina, selected for being a member of the third sector and for its accessibility. Data collection took place through interviews and documents, between the months of September 2018 and February 2019. For data analysis, qualitative content analysis was used. Results: In the institutional approach, the change in management accounting for the Foundation was classified as formal, revolutionary and progressive. The institutionalization of management accounting rules and routines was promoted by the need for management to have more agile and secure tools to support decision making. The rules and routines of management accounting have been modified and / or abandoned, over time, with the reconfiguration of existing practices, for their innovation. The integration of the Foundation’s systems based on the standardization and sharing of accounting and tax information has provided an improvement in the quality of information, better integration with the tax authorities and faster access to information, giving rise to more efficient, safe and useful management controls. Contributions of the Study: The research contributes to the accounting literature by presenting empirical evidence on the process of institutionalization of management accounting over time, in Brazilian third sector organizations, suggesting new studies. As a practical contribution, there is the possibility of improving the management models of third sector organizations through the understanding of the dynamics used in the process of change in management accounting, by the agents involved.Objetivo: Verificar el cambio en las reglas y rutinas de contabilidad de gestión de una organización del tercer sector a la luz de la Antigua Economía Institucional (OIE). Metodología: Para analizar el cambio institucional en la gestión contable, se realizó investigación documental, descriptiva y cualitativa. La investigación se llevó a cabo en una fundación educativa privada en Santa Catarina, seleccionada por ser miembro del tercer sector y por su accesibilidad. La recopilación de datos se realizó a través de entrevistas y documentos, entre los meses de septiembre de 2018 y febrero de 2019. Para el análisis de datos, se utilizó el análisis de contenido cualitativo. Resultados: En el enfoque institucional, el cambio en la contabilidad de gestión de la Fundación se clasificó como formal, revolucionario y progresivo. La institucionalización de las reglas y rutinas de contabilidad de gestión fue promovida por la necesidad de que la gerencia tuviera herramientas más ágiles y seguras para apoyar la toma de decisiones. Las reglas y rutinas de la contabilidad de gestión se han modificado y / o abandonado, con el tiempo, con la reconfiguración de las prácticas existentes, para su innovación. La integración de los sistemas de la Fundación basados ??en la estandarización y el intercambio de información contable y fiscal ha proporcionado una mejora en la calidad de la información, una mejor integración con las autoridades fiscales y un acceso más rápido a la información, dando lugar a controles de gestión más eficientes, seguros y útiles. Contribuciones del Estudio: La investigación contribuye a la literatura contable al presentar evidencia empírica sobre el proceso de institucionalización de la contabilidad de gestión a lo largo del tiempo, en organizaciones brasileñas del tercer sector, sugiriendo nuevos estudios. Como contribución práctica, existe la posibilidad de mejorar los modelos de gestión de las organizaciones del tercer sector a través de la comprensión de la dinámica utilizada en el proceso de cambio en la contabilidad de gestión, por los agentes involucrados.Objetivo: Verificar a mudança de regras e rotinas da contabilidade gerencial de uma organização do terceiro setor à luz da Velha Economia Institucional (OIE). Metodologia: Para analisar a mudança institucional da contabilidade gerencial foi realizada pesquisa documental, descritiva e com abordagem qualitativa. A pesquisa foi aplicada em uma fundação privada educacional catarinense, selecionada por ser entidade integrante do terceiro setor e pela acessibilidade. A coleta de dados ocorreu por meio de entrevistas e documentos, entre os meses de setembro de 2018 e fevereiro de 2019. Para análise dos dados foi utilizada a análise qualitativa de conteúdo. Resultados: Na abordagem institucional, a mudança da contabilidade gerencial da Fundação foi classificada como formal, revolucionária e progressiva. A institucionalização de regras e rotinas da contabilidade gerencial foi promovida pela necessidade da gestão de ter ferramentas mais ágeis e seguras para apoiar a tomada de decisão. As regras e rotinas da contabilidade gerencial foram modificadas e/ou abandonadas, ao longo do tempo, com a reconfiguração das práticas existentes, para sua inovação. A integração de sistemas da Fundação a partir da padronização e compartilhamento de informações contábeis e fiscais proporcionou melhoria na qualidade das informações, melhor integração com o fisco e rapidez no acesso às informações, suscitando controles mais eficientes, seguros e úteis à gestão. Contribuições do Estudo: A pesquisa contribui para a literatura contábil por apresentar evidências empíricas sobre o processo de institucionalização da contabilidade gerencial ao longo do tempo, em organizações do terceiro setor brasileiro, sugerindo novos estudos. Como contribuição prática, tem-se a possibilidade de aperfeiçoamento dos modelos de gestão das organizações do terceiro setor por meio do entendimento da dinâmica utilizada no processo de mudança da contabilidade gerencial, pelos agentes envolvidos.Portal de Periódicos Eletrônicos da UFRN2021-01-02info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.ufrn.br/ambiente/article/view/1964810.21680/2176-9036.2021v13n1ID19648REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 13 No. 1 (2021): Jan./Jun.; 302-323REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 13 Núm. 1 (2021): Jan./Jun.; 302-323REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 13 n. 1 (2021): Jan./Jun.; 302-3232176-903610.21680/2176-9036.2021v13n1reponame:Revista Ambiente Contábilinstname:Universidade Federal do Rio Grande do Norte (UFRN)instacron:UFRNporhttps://periodicos.ufrn.br/ambiente/article/view/19648/13654Copyright (c) 2021 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036http://creativecommons.org/licenses/by-nc-sa/4.0info:eu-repo/semantics/openAccessInnocenti, Renicia MariaLunkes, Rogério JoãoGasparetto, Valdirene2023-01-18T20:00:47Zoai:periodicos.ufrn.br:article/19648Revistahttps://periodicos.ufrn.br/ambientePUBhttps://periodicos.ufrn.br/ambiente/oai||prof.mauriciocsilva@gmail.com2176-90362176-9036opendoar:2023-01-18T20:00:47Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)false |
dc.title.none.fl_str_mv |
Institutionalization of management accounting rules and routines in a private educational foundation in Santa Catarina: institutional approach of the Brazilian third sector Institucionalización de reglas y rutinas de contabilidad de gestión en una fundación educativa privada en Santa Catarina: enfoque institucional del tercer sector brasileño Institucionalização de regras e rotinas da contabilidade gerencial em uma fundação privada educacional catarinense: abordagem institucional do terceiro setor brasileiro |
title |
Institutionalization of management accounting rules and routines in a private educational foundation in Santa Catarina: institutional approach of the Brazilian third sector |
spellingShingle |
Institutionalization of management accounting rules and routines in a private educational foundation in Santa Catarina: institutional approach of the Brazilian third sector Innocenti, Renicia Maria Management Accounting. Private Foundation. Third Sector. Institutional Theory. Contabilidad de Gestión. Fundación Privada. Tercer Sector. Teoría Institucional. Contabilidade Gerencial. Fundação Privada. Terceiro Setor. Teoria Institucional. Contabilidade aplicada ao terceiro setor. |
title_short |
Institutionalization of management accounting rules and routines in a private educational foundation in Santa Catarina: institutional approach of the Brazilian third sector |
title_full |
Institutionalization of management accounting rules and routines in a private educational foundation in Santa Catarina: institutional approach of the Brazilian third sector |
title_fullStr |
Institutionalization of management accounting rules and routines in a private educational foundation in Santa Catarina: institutional approach of the Brazilian third sector |
title_full_unstemmed |
Institutionalization of management accounting rules and routines in a private educational foundation in Santa Catarina: institutional approach of the Brazilian third sector |
title_sort |
Institutionalization of management accounting rules and routines in a private educational foundation in Santa Catarina: institutional approach of the Brazilian third sector |
author |
Innocenti, Renicia Maria |
author_facet |
Innocenti, Renicia Maria Lunkes, Rogério João Gasparetto, Valdirene |
author_role |
author |
author2 |
Lunkes, Rogério João Gasparetto, Valdirene |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Innocenti, Renicia Maria Lunkes, Rogério João Gasparetto, Valdirene |
dc.subject.por.fl_str_mv |
Management Accounting. Private Foundation. Third Sector. Institutional Theory. Contabilidad de Gestión. Fundación Privada. Tercer Sector. Teoría Institucional. Contabilidade Gerencial. Fundação Privada. Terceiro Setor. Teoria Institucional. Contabilidade aplicada ao terceiro setor. |
topic |
Management Accounting. Private Foundation. Third Sector. Institutional Theory. Contabilidad de Gestión. Fundación Privada. Tercer Sector. Teoría Institucional. Contabilidade Gerencial. Fundação Privada. Terceiro Setor. Teoria Institucional. Contabilidade aplicada ao terceiro setor. |
description |
Purpose: To verify the change of rules and routines of management accounting of a third sector organization in the light of the Old Institutional Economy (OIE). Methodology: To analyze the institutional change in management accounting, documentary, descriptive and qualitative research was carried out. The research was carried out at a private educational foundation in Santa Catarina, selected for being a member of the third sector and for its accessibility. Data collection took place through interviews and documents, between the months of September 2018 and February 2019. For data analysis, qualitative content analysis was used. Results: In the institutional approach, the change in management accounting for the Foundation was classified as formal, revolutionary and progressive. The institutionalization of management accounting rules and routines was promoted by the need for management to have more agile and secure tools to support decision making. The rules and routines of management accounting have been modified and / or abandoned, over time, with the reconfiguration of existing practices, for their innovation. The integration of the Foundation’s systems based on the standardization and sharing of accounting and tax information has provided an improvement in the quality of information, better integration with the tax authorities and faster access to information, giving rise to more efficient, safe and useful management controls. Contributions of the Study: The research contributes to the accounting literature by presenting empirical evidence on the process of institutionalization of management accounting over time, in Brazilian third sector organizations, suggesting new studies. As a practical contribution, there is the possibility of improving the management models of third sector organizations through the understanding of the dynamics used in the process of change in management accounting, by the agents involved. |
publishDate |
2021 |
dc.date.none.fl_str_mv |
2021-01-02 |
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://periodicos.ufrn.br/ambiente/article/view/19648 10.21680/2176-9036.2021v13n1ID19648 |
url |
https://periodicos.ufrn.br/ambiente/article/view/19648 |
identifier_str_mv |
10.21680/2176-9036.2021v13n1ID19648 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://periodicos.ufrn.br/ambiente/article/view/19648/13654 |
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http://creativecommons.org/licenses/by-nc-sa/4.0 info:eu-repo/semantics/openAccess |
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http://creativecommons.org/licenses/by-nc-sa/4.0 |
eu_rights_str_mv |
openAccess |
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application/pdf |
dc.publisher.none.fl_str_mv |
Portal de Periódicos Eletrônicos da UFRN |
publisher.none.fl_str_mv |
Portal de Periódicos Eletrônicos da UFRN |
dc.source.none.fl_str_mv |
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 13 No. 1 (2021): Jan./Jun.; 302-323 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 13 Núm. 1 (2021): Jan./Jun.; 302-323 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 13 n. 1 (2021): Jan./Jun.; 302-323 2176-9036 10.21680/2176-9036.2021v13n1 reponame:Revista Ambiente Contábil instname:Universidade Federal do Rio Grande do Norte (UFRN) instacron:UFRN |
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Universidade Federal do Rio Grande do Norte (UFRN) |
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Revista Ambiente Contábil |
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Revista Ambiente Contábil |
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Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN) |
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