ENVOLVIMENTO, INDEPENDÊNCIA E CONFLITO NA FUNÇÃO DOS EMPRESÁRIOS CONTÁBEIS NO BRASIL
Palavras-chave:
Profissão Contábil, Envolvimento, Conflito de funçõesResumo
Este estudo tem o objetivo de identificar se existem relações entre o envolvimento e o conflito de funções, o comprometimento com independência e a satisfação e o prestígio dos empresários contábeis que atuam como proprietários e/ou sócios de escritórios contábeis no Brasil. A relevância deste estudo se justifica por duas razões: (a) importância desses executivos, visto que além de exercerem as atividades contábeis, conduzem os serviços prestados por sua organização, permitindo uma análise multinível; (b) falta de pesquisas com foco nesses profissionais, pois a maioria das pesquisas optaram pelo foco no profissional controller; (c) e o contexto brasileiro, que além de ter sido pouco explorado, não permanece imune às tensões de conflito de funções. Além disso, o estudo identifica e discute os desafios e oportunidades associados à percepção do futuro e ao desenvolvimento desses profissionais no Brasil. A metodologia aplicada foi uma pesquisa tipo survey, com um total de 415 respondentes que compuseram a amostra final do estudo. Os resultados evidenciaram que no que se refere à existência de relação entre o envolvimento e a percepção dos empresários contábeis, foi evidenciada uma relação positiva e significante com as variáveis prestígio, satisfação e comprometimento com independência.
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Referências
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Burns, J., & Baldvinsdottir, G. (2007). The changing role of management accountants. In: T. Hopper, D. Northcott, & R. Scapens, (Eds.). Issues in management accounting. Edinburgh: Prentice Hall.
Burns, J., & Baldvinsdottir, G. (2005). An institutional perspective of accountants’ new roles – the interplay of contradictions and praxis. European Accounting Review, 14(4), 725–757. https://doi.org/10.1080/09638180500194171
Burns, J., & Scapens, R. W. (2000). Conceptualizing management accounting change: An institutional framework. Management Accounting Research, 11(1), 3–25. https://doi.org/10.1006/mare.1999.0119
Byrne, S. (2010). Antecedents, characteristics, and consequences associated with the roles of management accountants, and assisting managers in their roles [Doctoral dissertation, Dublin City University].
Byrne, S., & Pierce, B. (2007). Towards a more comprehensive understanding of the roles of management accountants. European Accounting Review, 16(3), 469–498. https://doi.org/10.1080/09638180701507114
Caglio, A. (2003). Enterprise resource planning systems and accountants: Towards hybridization? European Accounting Review, 12(1), 123–153. https://doi.org/10.1080/0963818031000087853
Da Hora, H. R. M., Rego Monteiro, G. T., & Arica, J. (2010). Confiabilidade em questionários para qualidade: Um estudo com o coeficiente Alfa de Cronbach. Produto & Produção, 11(2). https://doi.org/10.22456/1983-8026.9321
De Almeida Afonso, C. O., Cavalcante, R. V. M., & Cavalcante, D. V. M. (2016). Public management in brazil: Reflections on the contemporary organizational model. In J. Leitão & H. Alves (Orgs.), Entrepreneurial and Innovative Practices in Public Institutions (p. 189–202). Springer International Publishing. https://doi.org/10.1007/978-3-319-32091-5_10
Emsley, D. (2005). Restructuring the management accounting function: A note on the effect of role involvement on innovativeness. Management Accounting Research, 16(2), 157–177. https://doi.org/10.1016/j.mar.2005.02.002
Enslin, Z. (2019). Behavioural aspects that influence business decision-making by management accounting professionals [Doctoral dissertation, University of Pretoria].
Erhart, R., Mahlendorf, M. D., Reimer, M., & Schäffer, U. (2017). Theorizing and testing bidirectional effects: The relationship between strategy formation and involvement of controllers. Accounting, Organizations and Society, 61, 36–52. https://doi.org/10.1016/j.aos.2017.07.004
Ezzamel, M., Lilley, S., & Willmott, H. (1997). Accounting for management and managing accounting: Reflections on recent changes in the UK. Journal of Management Studies, 34(3), 439–463. https://doi.org/10.1111/1467-6486.00058
Fisher, R.T. 1995. Role stress, the type a behaviour pattern, and external auditor job satisfaction and performance [Doctoral dissertation, Lincoln University].
Friedman, A. L., & Lyne, S. R. (1997). Activity-based techniques and the death of the beancounter. European Accounting Review, 6(1), 19–44. https://doi.org/10.1080/096381897336854
Friedman, A. L., & Lyne, S. R. (2001). The beancounter stereotype: Towards a general model of stereotype generation. Critical Perspectives on Accounting, 12(4), 423–451. https://doi.org/10.1006/cpac.2000.0451
Gendron, Y., Suddaby, R., & Lam, H. (2006). An examination of the ethical commitment of professional accountants to auditor independence. Journal of Business Ethics, 64(2), 169–193. https://doi.org/10.1007/s10551-005-3095-7
Gibson, D. A. (2002). On-property hotel financial controllers: A discourse analysis approach to characterizing behavioral roles. International Journal of Hospitality Management, 21(1), 5–23. https://doi.org/10.1016/s0278-4319(01)00018-4
Goretzki, L., & Strauss, E. (2017). The role of the management accountant: Local variations and global influences. Routledge, Taylor & Francis Group.
Granlund, M., & Lukka, K. (1998). It's a small world of management accounting practices. Journal of Management Accounting Research, 10, 153.
Granlund, M., & Malmi, T. (2002). Moderate impact of ERPS on management accounting: A lag or permanent outcome? Management Accounting Research, 13(3), 299–321. https://doi.org/10.1006/mare.2002.0189
Granlund, M., & Taipaleenmäki, J. (2005). Management control and controllership in new economy firms—a life cycle perspective. Management Accounting Research, 16(1), 21–57. https://doi.org/10.1016/j.mar.2004.09.003
Gujarati, D. N., & Porter, D. C. (2011). Econometria básica. 5ª. ed. Porto Alegre: AMGH Editora LTDA.
Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2014). A primer on partial least squares structural equation modeling (PLS-SEM). Thousand Oaks: Sage Publications
Hiller, K., Mahlendorf, M. D., & Weber, J. (2014). Management accountants’ occupational prestige within the company: A social identity theory perspective. European Accounting Review, 23(4), 671–691. https://doi.org/10.1080/09638180.2013.849204
Hopper, T. M. (1980). Role conflicts of management accountants and their position within organization structures. Accounting, Organizations and Society, 5(4), 401–411. https://doi.org/10.1016/0361-3682(80)90039-2
Horton, K. E., & Wanderley, C. de A. (2018). Identity conflict and the paradox of embedded agency in the management accounting profession: Adding a new piece to the theoretical jigsaw. Management Accounting Research, 38, 39–50. https://doi.org/10.1016/j.mar.2016.06.002
Järvenpää, M. (2007). Making business partners: A case study on how management accounting culture was changed. European Accounting Review, 16(1), 99–142. https://doi.org/10.1080/09638180701265903
Katz, D., & Kahn, R. L. (1970). Psicologia social das organizações (2ª. ed.). São Paulo: Atlas.
Karlsson, B., Hersinger, A., & Kurkkio, M. (2019). Hybrid accountants in the age of the business partner: Exploring institutional drivers in a mining company. Journal of Management Control, 30(2), 185-211. https://doi.org/10.1007/s00187-019-00280-1
Keating, P. J., & Jablonsky, S. F. (1991). Get your financial organization close to the business. Financial Executive, 7(3), 44-51.
Korhonen, Andreia. (2009). Business angels in Brazil: Starting up a venture to unite Brazilian entrepreneurs and foreign investors. [Doctoral dissertation, University of Applied Sciences].
Lambert, C., & Sponem, S. (2012). Roles, authority and involvement of the management accounting function: A multiple case-study perspective. European Accounting Review, 21(3), 565-589. https://doi.org/10.1080/09638180.2011.629415
Lengnick-Hall, C. A. (1992). Innovation and competitive advantage: What we know and what we need to learn. Journal of Management, 18(2), 399–429. https://doi.org/10.1177/014920639201800209
Mael, F., & Ashforth, B. E. (1992). Alumni and their alma mater: A partial test of the reformulated model of organizational identification. Journal of Organizational Behavior, 13(2), 103–123. https://doi.org/10.1002/job.4030130202
Maroco, J., & Garcia-Marques, T. (2013). Qual a fiabilidade do alfa de Cronbach? Questões antigas e soluções modernas? Laboratório de Psicologia, 4(1). https://doi.org/10.14417/lp.763
Mathias, B. D., & Williams, D. W. (2018). Giving up the hats? Entrepreneurs’ role transitions and venture growth. Journal of Business Venturing, 33(3), 261–277. https://doi.org/10.1016/j.jbusvent.2017.12.007
Milan, G. S., & Trez, G. (2005). Pesquisa de satisfação: Um modelo para planos de saúde. RAE Eletrônica, 4(2). https://doi.org/10.1590/s1676-56482005000200002
Morales, J., & Lambert, C. (2013). Dirty work and the construction of identity. An ethnographic study of management accounting practices. Accounting, Organizations and Society, 38(3), 228–244. https://doi.org/10.1016/j.aos.2013.04.001
Palomino, M. N., & Frezatti, F. (2016). Role conflict, role ambiguity and job satisfaction: Perceptions of the Brazilian controllers. Revista de Administração, 51(2), 165–181. https://doi.org/10.5700/rausp1232
Parker, S. K., Griffin, M. A., Sprigg, C. A., & Wall, T. D. (2002). Effect of temporary contracts on perceived work characteristics and job strain: A longitudinal study. Personnel Psychology, 55(3), 689-719. https://doi.org/10.1111/j.1744-6570.2002.tb00126.x
Paulsson, G. (2012). The role of management accountants in new public management. Financial Accountability & Management, 28(4), 378–394. https://doi.org/10.1111/j.1468-0408.2012.00552.x
Rahman, S., & Ahmed, J. U. (2012). An evaluation of the changing role of management accountants in recent years. Indus Journal of Management & Social Science (IJMSS), 6(1), 18–30.
Robalo, R., & Ribeiro, J. (2015). Analysing the construction of management accountants business partner role. Contabilidade & Gestão, 14, 9-40
Sathe, V. (1984). The controller’s role in management. Organizational Dynamics 11 (3): 31-48. https://doi.org/10.1016/0090-2616(83)90004-9
Siegel, G. (2000). The image of corporate accountants. Strategic Finance, 82(2), 71-71.
Siegel, G., & Sorensen, J. E., (1999). Counting more, counting less. Transformations in the management accounting profession, The 1999 Practice Analysis of Management Accounting IMA.
Sikka, P. (2009). Commentary on Roy Suddaby, Yves Gendron and Helen Lam “the organizational context of professionalism in accounting.” Accounting, Organizations and Society, 34(3–4), 428–432. https://doi.org/10.1016/j.aos.2008.10.001
Simon, H. A. (1954). Centralization vs. decentralization in organizing the controller's department.: A research study and report. Controllership Foundation, Inc.. [New York]: [Controllership Foundation]
Souza, G. H. C., Wanderley, C. de A., & Horton, K. (2020). Perfis dos controllers: autonomia e envolvimento dos profissionais de controladoria. Advances in Scientific and Applied Accounting, 1(1), 003–022. https://doi.org/10.14392/asaa.2020130301
Suddaby, R., Gendron, Y., & Lam, H. (2009). The organizational context of professionalism in accounting. Accounting, Organizations and Society, 34(3–4), 409–427. https://doi.org/10.1016/j.aos.2009.01.007
Tarrant, T. A. (2008). Role conflict, role ambiguity and job satisfaction of the nurse executive. [Doctoral dissertation, University of Nevada, Division of Health Sciences], Las Vegas.
Vaivio, J., & Kokko, T. (2006). Counting big: Re-examining the concept of the bean counter controller. Liiketaloudellinen Aikakauskirja, 55(1), 49-74.
Windeck, D., Weber, J., & Strauss, E. (2015). Enrolling managers to accept the business partner: The role of boundary objects. Journal of Management & Governance, 19(3), 617-653. https://doi.org/10.1007/s10997-013-9277-2
Zoni, L., & Merchant, K. A. (2007). Controller involvement in management: An empirical study in large Italian corporations. Journal of Accounting & Organizational Change, 3(1), 29–43. https://doi.org/10.1108/18325910710732849
Bougen, P. D. (1994). Joking apart: The serious side to the accountant stereotype. Accounting, Organizations and Society, 19(3), 319–335. https://doi.org/10.1016/0361-3682(94)90039-6
Burns, J., & Baldvinsdottir, G. (2007). The changing role of management accountants. In: T. Hopper, D. Northcott, & R. Scapens, (Eds.). Issues in management accounting. Edinburgh: Prentice Hall.
Burns, J., & Baldvinsdottir, G. (2005). An institutional perspective of accountants’ new roles – the interplay of contradictions and praxis. European Accounting Review, 14(4), 725–757. https://doi.org/10.1080/09638180500194171
Burns, J., & Scapens, R. W. (2000). Conceptualizing management accounting change: An institutional framework. Management Accounting Research, 11(1), 3–25. https://doi.org/10.1006/mare.1999.0119
Byrne, S. (2010). Antecedents, characteristics, and consequences associated with the roles of management accountants, and assisting managers in their roles [Doctoral dissertation, Dublin City University].
Byrne, S., & Pierce, B. (2007). Towards a more comprehensive understanding of the roles of management accountants. European Accounting Review, 16(3), 469–498. https://doi.org/10.1080/09638180701507114
Caglio, A. (2003). Enterprise resource planning systems and accountants: Towards hybridization? European Accounting Review, 12(1), 123–153. https://doi.org/10.1080/0963818031000087853
Da Hora, H. R. M., Rego Monteiro, G. T., & Arica, J. (2010). Confiabilidade em questionários para qualidade: Um estudo com o coeficiente Alfa de Cronbach. Produto & Produção, 11(2). https://doi.org/10.22456/1983-8026.9321
De Almeida Afonso, C. O., Cavalcante, R. V. M., & Cavalcante, D. V. M. (2016). Public management in brazil: Reflections on the contemporary organizational model. In J. Leitão & H. Alves (Orgs.), Entrepreneurial and Innovative Practices in Public Institutions (p. 189–202). Springer International Publishing. https://doi.org/10.1007/978-3-319-32091-5_10
Emsley, D. (2005). Restructuring the management accounting function: A note on the effect of role involvement on innovativeness. Management Accounting Research, 16(2), 157–177. https://doi.org/10.1016/j.mar.2005.02.002
Enslin, Z. (2019). Behavioural aspects that influence business decision-making by management accounting professionals [Doctoral dissertation, University of Pretoria].
Erhart, R., Mahlendorf, M. D., Reimer, M., & Schäffer, U. (2017). Theorizing and testing bidirectional effects: The relationship between strategy formation and involvement of controllers. Accounting, Organizations and Society, 61, 36–52. https://doi.org/10.1016/j.aos.2017.07.004
Ezzamel, M., Lilley, S., & Willmott, H. (1997). Accounting for management and managing accounting: Reflections on recent changes in the UK. Journal of Management Studies, 34(3), 439–463. https://doi.org/10.1111/1467-6486.00058
Fisher, R.T. 1995. Role stress, the type a behaviour pattern, and external auditor job satisfaction and performance [Doctoral dissertation, Lincoln University].
Friedman, A. L., & Lyne, S. R. (1997). Activity-based techniques and the death of the beancounter. European Accounting Review, 6(1), 19–44. https://doi.org/10.1080/096381897336854
Friedman, A. L., & Lyne, S. R. (2001). The beancounter stereotype: Towards a general model of stereotype generation. Critical Perspectives on Accounting, 12(4), 423–451. https://doi.org/10.1006/cpac.2000.0451
Gendron, Y., Suddaby, R., & Lam, H. (2006). An examination of the ethical commitment of professional accountants to auditor independence. Journal of Business Ethics, 64(2), 169–193. https://doi.org/10.1007/s10551-005-3095-7
Gibson, D. A. (2002). On-property hotel financial controllers: A discourse analysis approach to characterizing behavioral roles. International Journal of Hospitality Management, 21(1), 5–23. https://doi.org/10.1016/s0278-4319(01)00018-4
Goretzki, L., & Strauss, E. (2017). The role of the management accountant: Local variations and global influences. Routledge, Taylor & Francis Group.
Granlund, M., & Lukka, K. (1998). It's a small world of management accounting practices. Journal of Management Accounting Research, 10, 153.
Granlund, M., & Malmi, T. (2002). Moderate impact of ERPS on management accounting: A lag or permanent outcome? Management Accounting Research, 13(3), 299–321. https://doi.org/10.1006/mare.2002.0189
Granlund, M., & Taipaleenmäki, J. (2005). Management control and controllership in new economy firms—a life cycle perspective. Management Accounting Research, 16(1), 21–57. https://doi.org/10.1016/j.mar.2004.09.003
Gujarati, D. N., & Porter, D. C. (2011). Econometria básica. 5ª. ed. Porto Alegre: AMGH Editora LTDA.
Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2014). A primer on partial least squares structural equation modeling (PLS-SEM). Thousand Oaks: Sage Publications
Hiller, K., Mahlendorf, M. D., & Weber, J. (2014). Management accountants’ occupational prestige within the company: A social identity theory perspective. European Accounting Review, 23(4), 671–691. https://doi.org/10.1080/09638180.2013.849204
Hopper, T. M. (1980). Role conflicts of management accountants and their position within organization structures. Accounting, Organizations and Society, 5(4), 401–411. https://doi.org/10.1016/0361-3682(80)90039-2
Horton, K. E., & Wanderley, C. de A. (2018). Identity conflict and the paradox of embedded agency in the management accounting profession: Adding a new piece to the theoretical jigsaw. Management Accounting Research, 38, 39–50. https://doi.org/10.1016/j.mar.2016.06.002
Järvenpää, M. (2007). Making business partners: A case study on how management accounting culture was changed. European Accounting Review, 16(1), 99–142. https://doi.org/10.1080/09638180701265903
Katz, D., & Kahn, R. L. (1970). Psicologia social das organizações (2ª. ed.). São Paulo: Atlas.
Karlsson, B., Hersinger, A., & Kurkkio, M. (2019). Hybrid accountants in the age of the business partner: Exploring institutional drivers in a mining company. Journal of Management Control, 30(2), 185-211. https://doi.org/10.1007/s00187-019-00280-1
Keating, P. J., & Jablonsky, S. F. (1991). Get your financial organization close to the business. Financial Executive, 7(3), 44-51.
Korhonen, Andreia. (2009). Business angels in Brazil: Starting up a venture to unite Brazilian entrepreneurs and foreign investors. [Doctoral dissertation, University of Applied Sciences].
Lambert, C., & Sponem, S. (2012). Roles, authority and involvement of the management accounting function: A multiple case-study perspective. European Accounting Review, 21(3), 565-589. https://doi.org/10.1080/09638180.2011.629415
Lengnick-Hall, C. A. (1992). Innovation and competitive advantage: What we know and what we need to learn. Journal of Management, 18(2), 399–429. https://doi.org/10.1177/014920639201800209
Mael, F., & Ashforth, B. E. (1992). Alumni and their alma mater: A partial test of the reformulated model of organizational identification. Journal of Organizational Behavior, 13(2), 103–123. https://doi.org/10.1002/job.4030130202
Maroco, J., & Garcia-Marques, T. (2013). Qual a fiabilidade do alfa de Cronbach? Questões antigas e soluções modernas? Laboratório de Psicologia, 4(1). https://doi.org/10.14417/lp.763
Mathias, B. D., & Williams, D. W. (2018). Giving up the hats? Entrepreneurs’ role transitions and venture growth. Journal of Business Venturing, 33(3), 261–277. https://doi.org/10.1016/j.jbusvent.2017.12.007
Milan, G. S., & Trez, G. (2005). Pesquisa de satisfação: Um modelo para planos de saúde. RAE Eletrônica, 4(2). https://doi.org/10.1590/s1676-56482005000200002
Morales, J., & Lambert, C. (2013). Dirty work and the construction of identity. An ethnographic study of management accounting practices. Accounting, Organizations and Society, 38(3), 228–244. https://doi.org/10.1016/j.aos.2013.04.001
Palomino, M. N., & Frezatti, F. (2016). Role conflict, role ambiguity and job satisfaction: Perceptions of the Brazilian controllers. Revista de Administração, 51(2), 165–181. https://doi.org/10.5700/rausp1232
Parker, S. K., Griffin, M. A., Sprigg, C. A., & Wall, T. D. (2002). Effect of temporary contracts on perceived work characteristics and job strain: A longitudinal study. Personnel Psychology, 55(3), 689-719. https://doi.org/10.1111/j.1744-6570.2002.tb00126.x
Paulsson, G. (2012). The role of management accountants in new public management. Financial Accountability & Management, 28(4), 378–394. https://doi.org/10.1111/j.1468-0408.2012.00552.x
Rahman, S., & Ahmed, J. U. (2012). An evaluation of the changing role of management accountants in recent years. Indus Journal of Management & Social Science (IJMSS), 6(1), 18–30.
Robalo, R., & Ribeiro, J. (2015). Analysing the construction of management accountants business partner role. Contabilidade & Gestão, 14, 9-40
Sathe, V. (1984). The controller’s role in management. Organizational Dynamics 11 (3): 31-48. https://doi.org/10.1016/0090-2616(83)90004-9
Siegel, G. (2000). The image of corporate accountants. Strategic Finance, 82(2), 71-71.
Siegel, G., & Sorensen, J. E., (1999). Counting more, counting less. Transformations in the management accounting profession, The 1999 Practice Analysis of Management Accounting IMA.
Sikka, P. (2009). Commentary on Roy Suddaby, Yves Gendron and Helen Lam “the organizational context of professionalism in accounting.” Accounting, Organizations and Society, 34(3–4), 428–432. https://doi.org/10.1016/j.aos.2008.10.001
Simon, H. A. (1954). Centralization vs. decentralization in organizing the controller's department.: A research study and report. Controllership Foundation, Inc.. [New York]: [Controllership Foundation]
Souza, G. H. C., Wanderley, C. de A., & Horton, K. (2020). Perfis dos controllers: autonomia e envolvimento dos profissionais de controladoria. Advances in Scientific and Applied Accounting, 1(1), 003–022. https://doi.org/10.14392/asaa.2020130301
Suddaby, R., Gendron, Y., & Lam, H. (2009). The organizational context of professionalism in accounting. Accounting, Organizations and Society, 34(3–4), 409–427. https://doi.org/10.1016/j.aos.2009.01.007
Tarrant, T. A. (2008). Role conflict, role ambiguity and job satisfaction of the nurse executive. [Doctoral dissertation, University of Nevada, Division of Health Sciences], Las Vegas.
Vaivio, J., & Kokko, T. (2006). Counting big: Re-examining the concept of the bean counter controller. Liiketaloudellinen Aikakauskirja, 55(1), 49-74.
Windeck, D., Weber, J., & Strauss, E. (2015). Enrolling managers to accept the business partner: The role of boundary objects. Journal of Management & Governance, 19(3), 617-653. https://doi.org/10.1007/s10997-013-9277-2
Zoni, L., & Merchant, K. A. (2007). Controller involvement in management: An empirical study in large Italian corporations. Journal of Accounting & Organizational Change, 3(1), 29–43. https://doi.org/10.1108/18325910710732849
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2022-07-15
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