Control practices in solidarity projects: case study from the perspective of institutional theory
Autor(a) principal: | |
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Data de Publicação: | 2014 |
Outros Autores: | , , |
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. |
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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 |