A critic-reflexive analysis of the comprehension of the adoption of accounting artifacts under an alternative view - the contribution of organizational approaches
DOI:
https://doi.org/10.11606/rco.v3i5.34730Keywords:
analytical psychology, Contingency Theory, Institutional TheoryAbstract
By means of a theoretical rehearsal it was tried identify if the organizational approaches psychological, contingential and institutional contribute for the comprehension of the utilization of the artefacts of managerial accounting. With the purpose of share alternative lenses to juxtapose visions and to propitiate the organizational interdependence and relations interactions study, the accomplished critic-reflexive analysis denotes the contributive potential of such organizational theories in the promotion of a better comprehension in the utilization process of the managerial accounting artefacts. Concerning the psychological approach, especially in that tolls to the analytic psychology, highlights that the importance of the use of ferramental represented by accounting in success process of the value of the companies should be transferred to the level of the conscience. Regarding the contingential approach, the reflection remits to the need to identification of a combination between contingential factors and the managerial accounting artefacts that represent the best conexion and consequently contribute to a superior performance. With regard to the contribution of the institutional approach, it visualizes the help in the knowledge construction process on the accounting practice and not for the practice of the accounting. It points out that for discussion present owns implications of academic and professional natures, stimulating multidiscipline connections with other sciences in that tolls to the researches of the area. Additionally, it suggests an approach of the accounting career of the administration, inclusive in your formation, increasing your analytic capacity. To the light of these considerations, it evidences a paradigm breakage proposal, guided for a wider vision of the accounting research that comes to contribute excessively to the insert of the Brazilian research in the international scenery and to an useful alignment among entrepreneurial needs and the goals of the managerial accounting.Downloads
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