CONTRADIÇÃO INSTITUCIONAL E O BALANCED SCORECARD: UM CASO DE MUDANÇA SEM SUCESSO
Palavras-chave:
Mudança em Contabilidade Gerencial, Perspectiva Dialética, Contradição Institucional, Balanced Scorecard.Resumo
Este artigo examina um caso de insucesso de mudança na contabilidade gerencial em uma companhia privatizada de energia elétrica. O Balanced Scorecard (BSC) foi implementado por motivos técnicos e depois por legitimação, em 2005, quando os sistemas de contabilidade gerencial introduzidos após a privatização já haviam sido institucionalizados. O processo de mudança é possível devido a acumulação de contradições institucionais, como a não adaptabilidade e lacunas de eficiência, que permite à práxis humana introduzir a mudança (SEO; CREED, 2002). Entretanto, no nosso caso a implementação do BSC não foi motivada por contradições institucionais e não teve sucesso porque essa mudança não permitiu a acumulação de contradições institucionais. Portanto, o BSC não pode substituir os sistemas de avaliação de desempenho anteriores que foram introduzidos após a privatização. Esse artigo propôs um novo modelo teórico que foca na importância de estudar contradições institucionais e práxis humana no processo de mudança.
Downloads
Referências
ABRAHAMSON, E. Managerial fads and fashions: the diffusion and rejection of innovations. The Academy Of Management Review, v.16, n.3, p.586-612. 1991. http://dx.doi.org/ 10.5465/AMR.1991.4279484
________. Management fashions. The Academy of Management Review, v.21, n.3, p.254-285. 1996. http://dx.doi.org/10.5465/AMR.1996.9602161572
ABRAHAMSSON, G.; GERDIN, J. Exploiting institutional contradictions: the role of management accounting in continuous improvement implementation. Qualitative Research in Accounting & Management, v.3, n.2. 2006. http://dx.doi.org/10.1108/11766090610670668
AX, C.; BJORNENAK, T. Management accounting innovations: origins and diffusion. In: T. Hopper, R. W. Scapens, Et Al (Ed.). Issues in Management Accounting. Harlow: Financial Times Prentice Hall, 2007. Management Accounting Innovations: Origins and Diffusion, P.Xxii, 458.
________. Bundling and diffusion of management accounting innovations--the case of the balanced scorecard in Sweden. Management Accounting Research, v.16, n.1, p.1-20. 2005. http://dx.doi.org/10.1016/j.mar.2004.12.002
BENSON, J. K. Organizations: a dialectical view. Administrative Science Quarterly, v.22, n.1, p.1-21. 1977. http://dx.doi.org/10.2307/2391741
BURNS, J.; BALDVINSDOTTIR, G. An institutional perspective of accountants' new roles - the interplay of contradictions and praxis. European Accounting Review, v.14, n.4, p.725-757. 2005. http://dx.doi.org/10.1080/09638180500194171
BURNS, J., EZZAMEL, M.; SCAPENS, R. The challenge of management accounting change: behavioural and cultural aspects of change management. London: Elsevier. 2003. Viii, 51 p.
BURNS, J.; NIELSEN, K. How do embedded agents engage in institutional change? Journal of Economics Issues, v.40, n.2, June 2006, p.449-456. 2006. http://dx.doi.org/10.1080/00213624.2006.11506923
BURNS, J.; SCAPENS, R. Conceptualizing management accounting change: an institutional framework. Management Accounting Research, v.11, n.1, p.3-25. 2000. http://dx.doi.org/10.1006/mare.1999.0119
CRUZ, I.; MAJOR, M.; SCAPENS, R. Institutionalization and practice variation in the management control of a global/local setting. Accounting, Auditing & Accountability Journal, v.22, n.1, p.91-117. 2009. http://dx.doi.org/10.1108/09513570910923024
DILLARD, J. F.; RIGSBY, J.; GOODMAN, C. The making and remaking of organization context: duality and the institutionalization process. Accounting, Auditing & Accountability Journal, v.17, n.4, p.506-542. 2004. http://dx.doi.org/10.1108/09513570410554542
DIMAGGIO, P. J.; POWELL, W. W. The iron cage revisited: institutional isomorphism and collective rationality in organizational fields. American Sociological Review, v.48, n.2, p.147-160. 1983.
FARJOUN, M. Beyond dualism: stability and change as a duality. Academy of Management Review, v.35, n.2, p.202-225. 2010.
GREENWOOD, R. Incremental budgeting: antecedents of change. Journal of Public Policy, v.4, n.4, p.277-306. 1984.
HOPPER, T.; MAJOR, M. Extending institutional analysis through theoretical triangulation: regulation and activity based costing in Portuguese telecommunications. European Accounting Review, v.16, n.1, p.59-97. 2007. http://dx.doi.org/10.1080/09638180701265879
HOPWOOD, A. G. On trying to study accounting in the contexts in which it operates. Accounting, Organizations and Society, v.8, n.2-3, p.287-305. 1983.
________. The archeology of accounting systems. Accounting, Organizations and Society, v.12, n.3, p.207-234. 1987.
HUSSAIN, M. M.; HOQUE, Z. Understanding non-financial performance measurement practices in Japanese banks: a new institutional sociology perspective. Accounting, Auditing & Accountability Journal, v.15, n.2. 2002. http://dx.doi.org/10.1108/09513570210425583
KAPLAN, R. S.; NORTON, D. P. The balanced scorecard: translating strategy into action. Boston, Mass.: Harvard Business School Press. 1996. Xi, 322 P P.
KHOLEIF,A.; ABDEL-KADER,M.; SHERER,M. ERP customization failure: institutionalized accounting practices, power relations and market forces. Journal of Accounting & Organizational Change, v.3, n.3. 2007. http://dx.doi.org/10.1108/18325910710820292
KOTTER, J. P. Leading Change. Harvard Business Review, v.85, n.1, p.96-103. 2007.
LUKKA, K. Management accounting change and stability: loosely coupled rules and routines in action. Management Accounting Research, v.18, n.1, p.76-101. 2007. http://dx.doi.org/10.1016/j.mar.2006.06.006
MALMI, T. Activity-Based Costing diffusion across organizations: an exploratory empirical analysis of Finnish firms. Accounting, Organizations and Society, v.24, p.649-672. 1999. http://dx.doi.org/10.1016/S0361-3682(99)00011-2
_______. Balanced Scorecards in finnish companies: a research note. Management Accounting Research, v.12, n.2, p.207-220. 2001. http://dx.doi.org/10.1006/mare.2000.0154
MEYER, J. W.; ROWAN, B. Institutionalized organizations: formal structure as myth and ceremony. American Journal of Sociology, v.83, n.2, p.340-363. 1977.
MILES, M. B.; HUBERMAN, A. M. Qualitative data analysis: an expanded sourcebook. Thousand Oaks, Calif.; London: Sage. 1994. Xiv, 338 P.
MODELL, S. Bundling management control innovations: a field study of organisational experimenting with total quality management and the balanced scorecard. Accounting, Auditing & Accountability Journal, v.22, n.1, p.59-90. 2009. http://dx.doi.org/10.1108/09513570910923015
MOLL, J.; BURNS, J.; MAJOR, M. Institutional theory. In: HOQUE, Z. (Ed.). Methodological Issues in Accounting Research: Theories, Methods And Issues. London: Spiramus Press, 2006. Institutional Theory, p.183-205
NOR-AZIAH, A. K.; SCAPENS, R. W. Corporatisation and accounting change: the role of accounting and accountants in a Malaysian public utility. Management Accounting Research, v.18, n.2, p.209-247. 2007. http://dx.doi.org/10.1016/j.mar.2007.03.003
NORREKLIT, H. The balance on the balanced scorecard a critical analysis of some of its assumptions. Management Accounting Research, v.11, n.1, p.65-88. 2000. http://dx.doi.org/10.1006/mare.1999.0121
PACHE, A. C.; SANTOS, F. When worlds collide: the internal dynamics of organizational responses to conflicting institutional demands. Academy of Management Review, v.35, n.3, p.455-476. 2010.
PERERA, S., MCKINNON, J.L.; HARRISON, G. Diffusion of transfer pricing innovation in the context of commercialization--a longitudinal case study of a government trading enterprise. Management Accounting Research, v.14, n.2, p.140-164. 2003. http://dx.doi.org/10.1016/S1044-5005(03)00023-4
POWELL, W. W. Expanding the scope of institutional analysis. In: W. W. Powell E P. J. Dimaggio (Ed.). The New Institutionalism in Organizational Analysis. Chicago, Ill.; London: University of Chicago Press, 1991. Expanding the Scope of Institutional Analysis, p.183-203.
POWELL, W. W.; DIMAGGIO, P. J. The new institutionalism in organizational analysis. Chicago, Ill.; London: University of Chicago Press. 1991. Vii, 478 pp.
SCOTT, W. R. The adolescence of institutional theory. Administrative Science Quarterly, v.32, n.4, p.493-511. 1987. http://dx.doi.org/10.2307/2392880
_______. Institutions and organizations. Thousand Oaks, Calif.; London: Sage Publications. 2001. Xxii, 255 p p. (Foundations for Organizational Science)
_______. Reflections: the past and future of research on institutions and institutional change. Journal of Change Management, v.10, n.1, p.5-21. 2010. http://dx.doi.org/10.1080/14697010903549408
SEO, M.-G. E, CREED, W. E. D. Institutional contradictions, praxis, and institutional change: a dialectical perspective. Academy of Management Review, v.27, n.2, p.222-247. 2002. http://dx.doi.org/10.5465/AMR.2002.6588004
SHARMA, U.; LAWRENCE, S.; LOWE, A. Institutional contradiction and management control innovation: a field study of total quality management practices in a privatized telecommunication company. Management Accounting Research, v.21, n.4, p.251-264. http://dx.doi.org/2010. 10.1016/j.mar.2010.03.005
SITI-NABIHA, A. K.; SCAPENS, R. W. Stability and change: an institutionalist study of management accounting change. Accounting, Auditing & Accountability Journal, v.18, n.1, p.44-73. 2005. http://dx.doi.org/10.1108/09513570510584656
SMITH, W.; LEWIS, M. Toward a theory of paradox: a dynamic equilibrium model of organizing. Academy of Management Review, v.36, n.2, p.381-403. 2011.
STAW, B. M.; EPSTEIN, L. D. What bandwagons bring: effects of popular management techniques on corporate performance, reputation, and CEO pay. Administrative Science Quarterly, v.45, n.3, p.523-556. 2000. http://dx.doi.org/10.2307/2667108
STEEN, M. V. D. The emergence and change of management accounting routines. Accounting, Auditing & Accountability Journal, v.24, n.4, p.502-547. 2011. http://dx.doi.org/10.1108/09513571111133072
TSAMENYI, M.; CULLEN, J.; GONZÃLEZ, J. Changes in accounting and financial information system in a Spanish electricity company: a new institutional theory analysis. Management Accounting Research, v.17, n.4, p.409-432. 2006. http://dx.doi.org/10.1016/j.mar.2006.02.002
WICKRAMASINGHE, D., GOONERATNE, T.; JAYAKODI, J. Interest lost: the rise and fall of a balanced scorecard project in Sri Lanka. Advances in Public Interest Accounting, v.13, p.237-271. 2007.
Downloads
Publicado
Edição
Seção
Licença
Os direitos autorais para artigos publicados nesta revista são do autor, com direitos de primeira publicação para a revista. Em virtude de aparecerem nesta revista de acesso público, os artigos são de uso gratuito, com atribuições próprias, em aplicações educacionais e não-comerciais. A revista permitirá o uso dos trabalhos publicados para fins não-comerciais, incluindo direito de enviar o trabalho para bases de dados de acesso público. Os artigos publicados são de total e exclusiva responsabilidade dos autores.
• O(s) autor(es) autoriza(m) a publicação do artigo na revista;
• O(s) autor(es) garante(m) que a contribuição é original e inédita e que não está em processo de avaliação em outra(s) revista(s);
• A revista não se responsabiliza pelas opiniões, ideias e conceitos emitidos nos textos, por serem de inteira responsabilidade de seu(s) autor(es);
• É reservado aos editores o direito de proceder ajustes textuais e de adequação do artigo às normas da publicação;
• O(s) autor(es) declaram que o artigo não possui conflitos de interesse.
