Is the adoption of CPC SME a source of organizational legitimacy? Analysis from the institutional theory perspective

• Autor(a) principal: Morri Garcia, Evelini Lauri
• Data de Publicação: 2018
• Outros Autores: Almeira, Elisa Maria, Raimundini Sanches, Simone Leticia, Silva Faia, Valter
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/14189
• topic: CPC SME. Organizational legitimacy. Small and medium enterprises.; CPC PME. Legitimidad organizacional. Pequeñas y medianas empresas; CPC PME. Legitimidade organizacional. Pequenas e médias empresas.; Legitimidade organizacional e CPC PME

Purpose: To analyze the mechanisms of institutionalization of the CPC SME and the respective resistances that relate to the search for legitimacy of SMEs. Methodology: Bibliographical research of empirical studies on the adoption of CPC SMEs published in the period from 2013 to 2017. These studies were analyzed by the technique of content analysis, whose data were codified as mechanisms of institutionalization of the CPC SME and categorized as to motivating and inhibiting factors and to the isomorphic mechanisms of Institutional Theory. Finally, we analyzed the stage of the institutionalization of the CPC SME and the relationship with the search for organizational legitimacy. Results: The interests of the CPC are not aligned with the needs and expectations of accountants and managers of SMEs and this divergence is amplified because each agent is subsidized by a specific form of legitimacy. The isomorphism proposed by the regulatory body is challenged by agents representing SMEs, generating conflicts. Consequently, the accounting practices required by the CPC SMEs do not support the legitimacy of entities. This condition generates tensions that prevent CPC SME from being widely adopted and understood as a habit or routine, making its process of institutionalization still locked in the first stage. Contributions of the Study: The understanding of the process of institutionalization of the CPC SME based on isomorphic mechanisms is amplified when one considers the tensions between the different interests of the agents involved and the search for organizational legitimacy.