COULD THE EXISTENCE OF MANAGEMENT ACCOUNTING MECHANISMS HINDER INSTEAD OF IMPROVE MANAGEMENT?
Palavras-chave:
Management Accounting, Supply Chain Management, Cost-for-Pricing, Empty Signifier, Family-owned Company, Structuration TheoryResumo
The acceptance and implementation of mechanisms demanded by outsiders, derived from the buyer and supplier relationship in the value chain, could lead to conflicting situations for supply chain management. This may happen when organizations are not prepared for integrating the mechanisms into their own management systems but accept to implement and use them as a bridge for commercial relationships. Despite the problem not being new, this issue is often overlooked (“taken for grantedâ€) and is therefore not addressed. This study investigates the impact of accepting cost-for-pricing mechanisms demanded by the buyer, in this case a multinational company. The field study was performed in a medium-sized, family-owned company, in an emerging market, using a case study based on rhetoric and theoretically supported by the empty signifier concept and structuration theory. The research identifies one very common conflict between different-sized organizations that requires a comprehensive overview of the inter-organizational relationship in order to handle the relationship in the long term. Instead of providing an innovative and adequate management accounting tool, the mechanisms employed hampered the management's perception of financial results. The main contribution is that the empty signifier, when not translated, absorbed, and integrated into the organization's management elements, creates a problem for management. Instead of being an integrated management tool, an artifact implemented regardless of managers' perceptions of need but included in the management model as a mandatory tool becomes a component that "anesthetizes" executives. As a practical implication of the integration, it is shown to be fundamental for a relationship of sustainability for buyers and suppliers, avoiding the "illusion of control."
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