Tensões dinâmicas no sistema orçamentário de empresa familiar e a dualidade da estrutura
Autor(a) principal: | |
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Data de Publicação: | 2022 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | eng por |
Título da fonte: | Revista Contabilidade & Finanças (Online) |
Texto Completo: | https://www.revistas.usp.br/rcf/article/view/197382 |
Resumo: | This article aimed to understand the dynamic tensions in the budgetary system of a family business based on the duality of structure perspective. The research on dynamic tensions in the budgetary system of family businesses is inconclusive. Dynamic tensions are explored in light of traditional theories, and few studies use Simons’ (1995) four levers of control. Moreover, the management control systems (MCSs) of family businesses have particularities that need to be explored. These particularities of family businesses provide different explanations for the dynamic tensions in the budgetary system. Duality of structure enables an understanding of the interaction between the structure and agents’ actions in the production and reproduction of the social order of a family business, within a context of dynamic tensions in the budgetary system. The research revealed the dynamic tensions in the budgetary system of a family business in one budgetary cycle. The findings are relevant since, based on a duality of structure perspective, they present indications that these dynamic tensions are associated with positive forces (belief and interactive control systems) in interaction with negative forces (boundary and diagnostic control systems). This is a single case study in a medium-sized family business engaged in the production and sale of foods. The data were collected through semi-structured interviews, observations, and documents, and analyzed based on discursive textual analysis. The evidence suggests that the social order of the family business is produced and reproduced with the dynamic tensions that occur in the planning and control stages of the budgetary system. The study contributes to the literature on dynamic tensions in the budgetary system of a family business by addressing what they are and how these tensions occur based on the duality of structure perspective. It contributes to practice, as it enables an understanding and better management of these tensions and the achievement of budgetary goals and objectives. |
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Tensões dinâmicas no sistema orçamentário de empresa familiar e a dualidade da estruturaDynamic tensions in the budgetary system of a family business and the duality of structurecontabilidade gerencialtensões dinâmicassistema orçamentárioempresa familiardualidade da estruturamanagement accountingdynamic tensionsbudgetary systemfamily businessduality of structureThis article aimed to understand the dynamic tensions in the budgetary system of a family business based on the duality of structure perspective. The research on dynamic tensions in the budgetary system of family businesses is inconclusive. Dynamic tensions are explored in light of traditional theories, and few studies use Simons’ (1995) four levers of control. Moreover, the management control systems (MCSs) of family businesses have particularities that need to be explored. These particularities of family businesses provide different explanations for the dynamic tensions in the budgetary system. Duality of structure enables an understanding of the interaction between the structure and agents’ actions in the production and reproduction of the social order of a family business, within a context of dynamic tensions in the budgetary system. The research revealed the dynamic tensions in the budgetary system of a family business in one budgetary cycle. The findings are relevant since, based on a duality of structure perspective, they present indications that these dynamic tensions are associated with positive forces (belief and interactive control systems) in interaction with negative forces (boundary and diagnostic control systems). This is a single case study in a medium-sized family business engaged in the production and sale of foods. The data were collected through semi-structured interviews, observations, and documents, and analyzed based on discursive textual analysis. The evidence suggests that the social order of the family business is produced and reproduced with the dynamic tensions that occur in the planning and control stages of the budgetary system. The study contributes to the literature on dynamic tensions in the budgetary system of a family business by addressing what they are and how these tensions occur based on the duality of structure perspective. It contributes to practice, as it enables an understanding and better management of these tensions and the achievement of budgetary goals and objectives.Este artigo teve por objetivo compreender as tensões dinâmicas no sistema orçamentário de empresa familiar sob a perspectiva da dualidade da estrutura. Pesquisas sobre tensões dinâmicas no sistema orçamentário de empresas familiares são inconclusivas. As tensões dinâmicas são exploradas considerando teorias tradicionais, e poucos estudos utilizam as quatro alavancas de controle de Simons (1995). Além disso, os sistemas de controle gerencial (SCGs) de empresas familiares têm particularidades que precisam ser exploradas. Particularidades de empresas familiares fornecem diferentes explicações para as tensões dinâmicas no sistema orçamentário. A dualidade da estrutura permite conhecer a interação entre a estrutura e as ações dos agentes na produção e reprodução da ordem social de empresa familiar, em um contexto das tensões dinâmicas no sistema orçamentário. A pesquisa evidenciou as tensões dinâmicas no sistema orçamentário de uma empresa familiar num ciclo orçamentário. Os achados são relevantes, pois, sob um olhar de dualidade da estrutura, apresentam indícios de que essas se associam a forças positivas (sistemas de crenças e de controle interativo) em interação com forças negativas (sistemas de limites e de controle diagnóstico). Trata-se de estudo de caso único em uma empresa familiar de médio porte que atua como indústria e comércio de alimentos. Os dados foram coletados por meio de entrevistas semiestruturadas, observações e documentos e analisados com base na análise textual discursiva. Evidências sugerem que a ordem social da empresa familiar é produzida e reproduzida com as tensões dinâmicas que ocorrem nas etapas de planejamento e controle do sistema orçamentário. O estudo contribui para a literatura sobre tensões dinâmicas no sistema orçamentário de empresa familiar ao abordar quais são e como ocorrem essas tensões sob a perspectiva da dualidade da estrutura. Contribui para a prática, pois permite conhecer e melhor gerenciar essas tensões e alcançar os objetivos e metas orçamentárias. Universidade de São Paulo. Faculdade de Economia, Administração, Contabilidade e Atuária2022-05-05info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdftext/xmlhttps://www.revistas.usp.br/rcf/article/view/19738210.1590/1808-057x202114110Revista Contabilidade & Finanças; v. 33 n. 89 (2022); 232-247Revista Contabilidade & Finanças; Vol. 33 No. 89 (2022); 232-247Revista Contabilidade & Finanças; Vol. 33 Núm. 89 (2022); 232-2471808-057X1519-7077reponame:Revista Contabilidade & Finanças (Online)instname:Universidade de São Paulo (USP)instacron:USPengporhttps://www.revistas.usp.br/rcf/article/view/197382/181721https://www.revistas.usp.br/rcf/article/view/197382/181722https://www.revistas.usp.br/rcf/article/view/197382/181720Copyright (c) 2022 Revista Contabilidade & Finançashttp://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessAlmeida, Dalci MendesGasparetto, Valdirene2022-10-06T18:12:31Zoai:revistas.usp.br:article/197382Revistahttp://www.revistas.usp.br/rcf/indexPUBhttps://old.scielo.br/oai/scielo-oai.phprecont@usp.br||recont@usp.br1808-057X1519-7077opendoar:2022-10-06T18:12:31Revista Contabilidade & Finanças (Online) - Universidade de São Paulo (USP)false |
dc.title.none.fl_str_mv |
Tensões dinâmicas no sistema orçamentário de empresa familiar e a dualidade da estrutura Dynamic tensions in the budgetary system of a family business and the duality of structure |
title |
Tensões dinâmicas no sistema orçamentário de empresa familiar e a dualidade da estrutura |
spellingShingle |
Tensões dinâmicas no sistema orçamentário de empresa familiar e a dualidade da estrutura Almeida, Dalci Mendes contabilidade gerencial tensões dinâmicas sistema orçamentário empresa familiar dualidade da estrutura management accounting dynamic tensions budgetary system family business duality of structure |
title_short |
Tensões dinâmicas no sistema orçamentário de empresa familiar e a dualidade da estrutura |
title_full |
Tensões dinâmicas no sistema orçamentário de empresa familiar e a dualidade da estrutura |
title_fullStr |
Tensões dinâmicas no sistema orçamentário de empresa familiar e a dualidade da estrutura |
title_full_unstemmed |
Tensões dinâmicas no sistema orçamentário de empresa familiar e a dualidade da estrutura |
title_sort |
Tensões dinâmicas no sistema orçamentário de empresa familiar e a dualidade da estrutura |
author |
Almeida, Dalci Mendes |
author_facet |
Almeida, Dalci Mendes Gasparetto, Valdirene |
author_role |
author |
author2 |
Gasparetto, Valdirene |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Almeida, Dalci Mendes Gasparetto, Valdirene |
dc.subject.por.fl_str_mv |
contabilidade gerencial tensões dinâmicas sistema orçamentário empresa familiar dualidade da estrutura management accounting dynamic tensions budgetary system family business duality of structure |
topic |
contabilidade gerencial tensões dinâmicas sistema orçamentário empresa familiar dualidade da estrutura management accounting dynamic tensions budgetary system family business duality of structure |
description |
This article aimed to understand the dynamic tensions in the budgetary system of a family business based on the duality of structure perspective. The research on dynamic tensions in the budgetary system of family businesses is inconclusive. Dynamic tensions are explored in light of traditional theories, and few studies use Simons’ (1995) four levers of control. Moreover, the management control systems (MCSs) of family businesses have particularities that need to be explored. These particularities of family businesses provide different explanations for the dynamic tensions in the budgetary system. Duality of structure enables an understanding of the interaction between the structure and agents’ actions in the production and reproduction of the social order of a family business, within a context of dynamic tensions in the budgetary system. The research revealed the dynamic tensions in the budgetary system of a family business in one budgetary cycle. The findings are relevant since, based on a duality of structure perspective, they present indications that these dynamic tensions are associated with positive forces (belief and interactive control systems) in interaction with negative forces (boundary and diagnostic control systems). This is a single case study in a medium-sized family business engaged in the production and sale of foods. The data were collected through semi-structured interviews, observations, and documents, and analyzed based on discursive textual analysis. The evidence suggests that the social order of the family business is produced and reproduced with the dynamic tensions that occur in the planning and control stages of the budgetary system. The study contributes to the literature on dynamic tensions in the budgetary system of a family business by addressing what they are and how these tensions occur based on the duality of structure perspective. It contributes to practice, as it enables an understanding and better management of these tensions and the achievement of budgetary goals and objectives. |
publishDate |
2022 |
dc.date.none.fl_str_mv |
2022-05-05 |
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.revistas.usp.br/rcf/article/view/197382 10.1590/1808-057x202114110 |
url |
https://www.revistas.usp.br/rcf/article/view/197382 |
identifier_str_mv |
10.1590/1808-057x202114110 |
dc.language.iso.fl_str_mv |
eng por |
language |
eng por |
dc.relation.none.fl_str_mv |
https://www.revistas.usp.br/rcf/article/view/197382/181721 https://www.revistas.usp.br/rcf/article/view/197382/181722 https://www.revistas.usp.br/rcf/article/view/197382/181720 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2022 Revista Contabilidade & Finanças http://creativecommons.org/licenses/by/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2022 Revista Contabilidade & Finanças http://creativecommons.org/licenses/by/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf application/pdf text/xml |
dc.publisher.none.fl_str_mv |
Universidade de São Paulo. Faculdade de Economia, Administração, Contabilidade e Atuária |
publisher.none.fl_str_mv |
Universidade de São Paulo. Faculdade de Economia, Administração, Contabilidade e Atuária |
dc.source.none.fl_str_mv |
Revista Contabilidade & Finanças; v. 33 n. 89 (2022); 232-247 Revista Contabilidade & Finanças; Vol. 33 No. 89 (2022); 232-247 Revista Contabilidade & Finanças; Vol. 33 Núm. 89 (2022); 232-247 1808-057X 1519-7077 reponame:Revista Contabilidade & Finanças (Online) instname:Universidade de São Paulo (USP) instacron:USP |
instname_str |
Universidade de São Paulo (USP) |
instacron_str |
USP |
institution |
USP |
reponame_str |
Revista Contabilidade & Finanças (Online) |
collection |
Revista Contabilidade & Finanças (Online) |
repository.name.fl_str_mv |
Revista Contabilidade & Finanças (Online) - Universidade de São Paulo (USP) |
repository.mail.fl_str_mv |
recont@usp.br||recont@usp.br |
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1787713777946329088 |