Control practices in solidarity projects: case study from the perspective of institutional theory

Detalhes bibliográficos
Autor(a) principal: Carneiro, Leandro Marcondes
Data de Publicação: 2014
Outros Autores: Panhoca, Luiz, Sampaio, Carlos Alberto Cioce, Pacheco, Vicente
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista brasileira de gestão e desenvolvimento regional
Texto Completo: https://www.rbgdr.net/revista/index.php/rbgdr/article/view/1526
Resumo: This work aims to analyze the process of institutionalization of management control practices in projects related to the Social and Solidarity Economy. It was conducted a case study in a association of rural producers in the municipality of Tunas do Paraná (PR), using the technique os participant observation and the perspective of analysis of Institutional Theory. It was noted that the driving factors for the adoption of control in the venture were entering into institutional markets such as the Program of Food Acquisition from Family Agriculture (PAA). It was observed that public policies to support family producers have significant weight in local dynamics and to exchange social economic and management, having also a role of coercitive mechanism in associative enterprises.
id UNITAU-3_3d238b4b985b57690598bcba8efde98e
oai_identifier_str oai:ojs2.rbgdr.net:article/1526
network_acronym_str UNITAU-3
network_name_str Revista brasileira de gestão e desenvolvimento regional
repository_id_str
spelling Control practices in solidarity projects: case study from the perspective of institutional theoryPráticas de controle em empreendimentos solidários: estudo de caso a partir da perspectiva institucionalaccountingcontrol practicessolidarity economyinstitutional theory.contabilidadepráticas de controleempreendimentos econômico-solidáriosteoria institucionalThis work aims to analyze the process of institutionalization of management control practices in projects related to the Social and Solidarity Economy. It was conducted a case study in a association of rural producers in the municipality of Tunas do Paraná (PR), using the technique os participant observation and the perspective of analysis of Institutional Theory. It was noted that the driving factors for the adoption of control in the venture were entering into institutional markets such as the Program of Food Acquisition from Family Agriculture (PAA). It was observed that public policies to support family producers have significant weight in local dynamics and to exchange social economic and management, having also a role of coercitive mechanism in associative enterprises.O trabalho tem por objetivo analisar o processo de institucionalização de práticas de controle gerencial em empreendimentos ligados à Economia Social e Solidária. Realizou-se um estudo de caso em uma associação de produtores rurais no municí­pio de Tunas do Paraná (PR), utilizando-se da técnica de observação participante e a perspectiva de análise da Teoria Institucional. Notou-se que os fatores determinantes para a adoção de controles no empreendimento foram a inserção em mercados institucionais, como o Programa de Aquisição de Alimentos da Agricultura Familiar (PAA). Observou-se que as polí­ticas públicas de apoio à agricultura familiar possuem relevante peso nas dinâmicas locais e para os câmbios sociais, econômicos e de gestão, exercendo também papel de mecanismo coercitivo nos empreendimentos associativos.Universidade de Taubaté2014-11-25info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://www.rbgdr.net/revista/index.php/rbgdr/article/view/152610.54399/rbgdr.v10i4.1526Revista Brasileira de Gestão e Desenvolvimento Regional; Vol. 10 No. 4 (2014)RBGDR; Vol. 10 Núm. 4 (2014)Revista Brasileira de Gestão e Desenvolvimento Regional; v. 10 n. 4 (2014)1809-239X10.54399/rbgdr.v10i4reponame:Revista brasileira de gestão e desenvolvimento regionalinstname:Universidade de Taubaté (UNITAU)instacron:UNITAUporhttps://www.rbgdr.net/revista/index.php/rbgdr/article/view/1526/408Carneiro, Leandro MarcondesPanhoca, LuizSampaio, Carlos Alberto CiocePacheco, Vicenteinfo:eu-repo/semantics/openAccess2014-12-01T04:07:29Zoai:ojs2.rbgdr.net:article/1526Revistahttps://www.rbgdr.net/revista/index.php/rbgdrPUBhttps://www.rbgdr.net/revista/index.php/rbgdr/oai||monicafcarniello@gmail.com1809-239X1809-239Xopendoar:2014-12-01T04:07:29Revista brasileira de gestão e desenvolvimento regional - Universidade de Taubaté (UNITAU)false
dc.title.none.fl_str_mv Control practices in solidarity projects: case study from the perspective of institutional theory
Práticas de controle em empreendimentos solidários: estudo de caso a partir da perspectiva institucional
title Control practices in solidarity projects: case study from the perspective of institutional theory
spellingShingle Control practices in solidarity projects: case study from the perspective of institutional theory
Carneiro, Leandro Marcondes
accounting
control practices
solidarity economy
institutional theory.
contabilidade
práticas de controle
empreendimentos econômico-solidários
teoria institucional
title_short Control practices in solidarity projects: case study from the perspective of institutional theory
title_full Control practices in solidarity projects: case study from the perspective of institutional theory
title_fullStr Control practices in solidarity projects: case study from the perspective of institutional theory
title_full_unstemmed Control practices in solidarity projects: case study from the perspective of institutional theory
title_sort Control practices in solidarity projects: case study from the perspective of institutional theory
author Carneiro, Leandro Marcondes
author_facet Carneiro, Leandro Marcondes
Panhoca, Luiz
Sampaio, Carlos Alberto Cioce
Pacheco, Vicente
author_role author
author2 Panhoca, Luiz
Sampaio, Carlos Alberto Cioce
Pacheco, Vicente
author2_role author
author
author
dc.contributor.author.fl_str_mv Carneiro, Leandro Marcondes
Panhoca, Luiz
Sampaio, Carlos Alberto Cioce
Pacheco, Vicente
dc.subject.por.fl_str_mv accounting
control practices
solidarity economy
institutional theory.
contabilidade
práticas de controle
empreendimentos econômico-solidários
teoria institucional
topic accounting
control practices
solidarity economy
institutional theory.
contabilidade
práticas de controle
empreendimentos econômico-solidários
teoria institucional
description This work aims to analyze the process of institutionalization of management control practices in projects related to the Social and Solidarity Economy. It was conducted a case study in a association of rural producers in the municipality of Tunas do Paraná (PR), using the technique os participant observation and the perspective of analysis of Institutional Theory. It was noted that the driving factors for the adoption of control in the venture were entering into institutional markets such as the Program of Food Acquisition from Family Agriculture (PAA). It was observed that public policies to support family producers have significant weight in local dynamics and to exchange social economic and management, having also a role of coercitive mechanism in associative enterprises.
publishDate 2014
dc.date.none.fl_str_mv 2014-11-25
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://www.rbgdr.net/revista/index.php/rbgdr/article/view/1526
10.54399/rbgdr.v10i4.1526
url https://www.rbgdr.net/revista/index.php/rbgdr/article/view/1526
identifier_str_mv 10.54399/rbgdr.v10i4.1526
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://www.rbgdr.net/revista/index.php/rbgdr/article/view/1526/408
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade de Taubaté
publisher.none.fl_str_mv Universidade de Taubaté
dc.source.none.fl_str_mv Revista Brasileira de Gestão e Desenvolvimento Regional; Vol. 10 No. 4 (2014)
RBGDR; Vol. 10 Núm. 4 (2014)
Revista Brasileira de Gestão e Desenvolvimento Regional; v. 10 n. 4 (2014)
1809-239X
10.54399/rbgdr.v10i4
reponame:Revista brasileira de gestão e desenvolvimento regional
instname:Universidade de Taubaté (UNITAU)
instacron:UNITAU
instname_str Universidade de Taubaté (UNITAU)
instacron_str UNITAU
institution UNITAU
reponame_str Revista brasileira de gestão e desenvolvimento regional
collection Revista brasileira de gestão e desenvolvimento regional
repository.name.fl_str_mv Revista brasileira de gestão e desenvolvimento regional - Universidade de Taubaté (UNITAU)
repository.mail.fl_str_mv ||monicafcarniello@gmail.com
_version_ 1800220468499709952

Registros relacionados