Fatores que influenciam a adoção de artefatos de controle gerencial nas empresas brasileiras: um estudo exploratório sob a ótica da teoria institucional
DOI:
https://doi.org/10.11606/rco.v2i2.34705Keywords:
Institutional Theory, managerial accounting, isomorphismAbstract
The present study has an exploratory characteristic and seeks to understand, based on neo-institutional theory, the adoption of managerial accounting artifacts in Brazilian business environment. To do so, a non-probability sample of 27 medium and large companies was used, which received a questionnaire with closed-ended questions, grounded on Neo-Institutional theory and on previous researches on managerial accounting. The data obtained were analyzed through descriptive statistics and the achieved results allow the following conclusions: (1) there is a usage of the ceremonial type when it comes to the artifact implementation; (2) the mimetic mechanism is the most important when these artifacts are adopted; (3) the knowledge obtained from new artifacts happens mainly through knowledge sharing; (4) the consultant plays a very important role on the artifacts adoption; (5) because shareholders imposing is low, the coercive mechanism is also lowered; (6) artifacts choice decision is a prerogative of the board of directors and of the companies manager. The limitation of this study should be taken into consideration when it comes to the sample size and the techniques used to analyze the data. The usage of a larger sample and multivariate techniques is recommended for future researching.Downloads
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