FACTORS FOR THE IMPLEMENTATION OF CHANGE IN MANAGEMENT ACCOUNTING SYSTEMS

Authors

  • Rodrigo Angonese Universidade de Passo Fundo Author
  • Carlos Eduardo Facin Lavarda Universidade Federal de Santa Catarina Author

DOI:

https://doi.org/10.4025/enfoque.v36i1.30479

Keywords:

Mudança, Contabilidade Gerencial, Teoria institucional, Improvisação, Pressão Social do Ambiente

Abstract

This study aimed to analyze the motivating factors of the change process of the management accounting system, from the perspective of institutional theory. The research was classified as descriptive, qualitative, operationalized by explanatory case study. Data were collected through semi-structured interviews and analyzed using content analysis. The results show that in the analyzed case, the change in management accounting systems was motivated by a particular set of factors (improvisation and environmental social pressure), representative of internal and external pressures for organizations, each with its intensity.

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Author Biographies

  • Rodrigo Angonese, Universidade de Passo Fundo
    Professor Doutor, Professor na Universidade de Passo Fundo - UPF.
  • Carlos Eduardo Facin Lavarda, Universidade Federal de Santa Catarina
    Professor Doutor, Professor do Departamento de Ciências Contábeis da UFSC.

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Published

2017-01-20

Issue

Vol. 36 No. 1 (2017)

Section

Original Articles

License

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How to Cite

Angonese, R., & Lavarda, C. E. F. (2017). FACTORS FOR THE IMPLEMENTATION OF CHANGE IN MANAGEMENT ACCOUNTING SYSTEMS. Enfoque: Reflexão Contábil, 36(1), 139-154. https://doi.org/10.4025/enfoque.v36i1.30479