AS LÓGICAS INSTITUCIONAIS INCORPORADAS AO BALANCED SCORECARD (BSC): UM MODELO PARA ESTUDAR A ADAPTAÇÃO DO BSC
DOI:
https://doi.org/10.4270/ruc.2018322Palavras-chave:
Difusão de Contabilidade Gerencial, Mudança, Adaptação, Balanced Scorecard, Lógica Institucional.Resumo
Este artigo examina a adaptação das práticas gerenciais, em nível intraorganizacional, com foco no Balanced Scorecard. O objetivo desse estudo é propor um modelo conceitual para o estudo da adaptação do BSC em nível intraorganizacional com base na literatura da lógica institucional e no modelo proposto por Ansari et al. (2010) – de que os padrões específicos de adaptação de práticas dependerão do ajuste entre a prática em difusão e a organização adotante. Neste artigo, sugere-se que a adaptação de práticas de contabilidade gerencial numa organização pode ser determinada pelo ajuste entre a lógica institucional dominante incorporada na empresa e a lógica institucional embutida na prática em difusão. Com base nesta proposição, foi desenvolvido um modelo conceitual para estudar a adaptação do BSC em nível intraorganizacional. Como resultado, oferece-se este modelo conceitual como uma forma analítica de usar o conceito de lógica institucional para explicar o processo de adaptação do BSC em uma organização.
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