INNOVATION INDUCTORS FACTORS AND MANAGEMENT CONTROL PRACTICES MAINTENANCE: AN EXPLORATORY STUDY
DOI:
https://doi.org/10.4270/ruc.20139Keywords:
Management Control Practices, Innovation, Maintenance.Abstract
There is still no conclusive understanding in the literature on which are the factors that induce innovation and maintaining management control practices, so the main purpose of this study was to identify such factors based on a survey of 80 professionals in controllership and finance. Through the technique Factor Analysis the statistical results show that there is only one block of Innovation Factors characterized by four variables that are correlated: the search for performance improvement in controllership area; the search for performance improvement of the organization; the induction by top management, and finally an environment characterized by valuing innovation. As for the Maintenance Factors, these are divided into two blocks, the first characterized as a Lack of Resources and Knowledge and the second as Satisfaction and Habituality. These results may help controllership professionals in decisions about maintenance or adoption of management control practices. This research also contributes to the literature by studying not only the factors of innovation, but also of maintenance, using a quantitative approach.
Downloads
References
AGUIAR, A.B.; PACE, E.S.U.; FREZATTI, F. Análise do Inter-relacionamento das dimensões da estrutura de sistemas de controle gerencial: um estudo piloto. RAC-Eletrônica, v.3, n. 1, p.1-21, 2009.
AGUIAR, A.B.; GUERREIRO, R. Processos de persistência e mudança de sistemas de contabilidade gerencial: uma análise sob o paradigma institucional. Revista Universo Contábil, v. 4, n. 3, p. 6-24, 2008.
ANGONESE, R.; LAVARDA, C.E.F. Análise dos fatores de resistência envolvidos no processo de mudança no sistema de contabilidade gerencial. Congresso ANPCONT 2013, 7., Fortaleza. Anais... 2013.
BARNEY, J.B. Firm resources and sustained competitive advantage. Journal of Management, v. 27, n. 1,p. 643-650, 1991. doi: 10.1177/014920639101700108
BERRY, A.J. COAD, A.F. COAD, HARRIS, E.P.OTLEY, D.T. OTLEY, STRINGER C. Emerging themes in management control: A review of recent literature. The British Accounting Review, v. 41, p. 2–20, 2009. http://dx.doi.org/10.1016/j.bar.2008.09.001
BEUREN, I.M.; ROEDEL, A. O uso do Custeio Baseado em Atividades – ABC (Activity Based Costing) nas maiores empresas de Santa Catarina. Revista Contabilidade & Finanças, v. 13, n. 30,p. 7-18, 2002. http://dx.doi.org/10.1590/S1519-70772002000300001
BOONSTRA, J. Dynamics of Organizational Change and Learning. Chichester:Wiley, 2004. http://dx.doi.org/10.1002/9780470753408
BURNS, J.; SCAPENS, R.W. Conceptualizing management accounting change: an institutional framework. Management Accounting Research, v. 11, p.3-25, 2000. http://dx.doi.org/10.1006/mare.1999.0119
CHEN, C., & HUANG, J. Strategic human resource practices and innovation performance — The mediating role of knowledge management capacity. Journal of Business Research, v. 62, n. 1, p.104-114, 2009. http://dx.doi.org/10.1016/j.jbusres.2007.11.016
CHENHALL, R. H. Management control systems design within its organizational context: findings from contingency-based research and directions for the future. Accounting, Organizations and Society, v. 28, p.127-168, 2003. http://dx.doi.org/10.1016/S0361-3682(01)00027-7
CUMMINGS, T.G. Organization Development and Change. Thomson South-Western, 2004.
DAMBRIN C., LAMBERT C., SPONEM S. Control and Change - Analysing the Process of Institutionalisation. Management Accounting Research, June, v. 18, n. 2, p 172-208, 2007. http://dx.doi.org/10.1016/j.mar.2007.02.003
DAVILA, Antonio; FOSTER, George; OYON, Daniel. Accounting and Control, Entrepreneurship and Innovation: Venturing into New Research Opportunities. European Accounting Review, v. 18, n. 2, p. 281-311, 2009. http://dx.doi.org/10.1080/09638180902731455
DELONE, W. H.; MCLEAN, E. R. Information systems success revisited. Proceedings of the 35thInternational Conference on System Sciences, Hawaii, United States, 2002.
DILLMAN, D. Constructing the questionnaire. Mail and internet surveys. New York: John Wiley & Sons, 2000.
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 Apr., p.147-160, 1983. http://dx.doi.org/10.2307/2095101
EMSLEY, D. Restructuring the management accounting function: A note on the effect of role involvement on innovativeness. Management Accounting Research, v. 16, n.2, p. 157-177, 2005. http://dx.doi.org/10.1016/j.mar.2005.02.002
ESPEJO, M.M.S.B; COSTA, F.; CRUZ, A.P.C.; ALMEIDA, L.B. Uma análise crítico-reflexiva da compreensão da adoção dos artefatos de contabilidade gerencial sob uma lente alternativa – a contribuição de abordagens organizacionais. RCO – Revista de Contabilidade e Organizações, v. 3. n. 5, p. 25-43, 2009.
FLYCK, Uwe. Introdução à Pesquisa Qualitativa. 3ª ed. Porto Alegre: Bookman, 2009.
FLYNN, F.; CHATMAN, J.A. Strong cultures and innovation: Oxymoron or opportunity? In: C. Cooper, S. Cartwright, and C. Earley (Eds.) The International Handbook of Organizational Culture and Climate. New York: John Wiley & Sons, p. 263-288, 2004.
FREZATTI, F. Management accounting profile of firms located in Brazil: a field study. Revista de Administração Contemporânea, v. 9, n. 2, Edição Especial, p. 147-165, 2005.
GRANT, R. M. Contemporary strategy analysis. Blackwell, 2008.
GUERREIRO, R.; PEREIRA, C.A.; REZENDE, A.J.; AGUIAR, A.B. Fatores determinantes do processo de institucionalização de uma mudança na programação orçamentária: uma pesquisa ação em uma organização brasileira. Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ, v. 10, n. 1, p. 59, 2005.
GUERREIRO, R.: FREZATTI, F.; CASADO, T. Em busca de um melhor entendimento da contabilidade gerencial através da integração de conceitos da psicologia, cultura organizacional e teoria institucional. Revista Contabilidade e Finanças, v. 17(Edição Especial), p.7-21. 2006. http://dx.doi.org/10.1590/S1519-70772006000400002
GRANDLUND, M. Towards explaining stability in and around management accounting systems. Management Accounting Research, v. 12, n. 2, p. 141-166, 2001. http://dx.doi.org/10.1006/mare.2000.0151
HAGE, J. Organizations and innovation: contributions from organizational sociology and administrative science. In: CASPER, S.; WAARDEN, F.V. Innovation and Institutions: A Multidisciplinary Review of the Study of Innovation Systems. Edward Elgar, 2005
HAIR, J.F.; BLACK, W.C.; BABIN, B.J.; ANDERSON, R.E.; TATHAM, R.L. Análise Multivariada de Dados. 6ª ed. Porto Alegre: Bookmam, 2009.
HANSEN, S.C.; OTLEY, D.T.; VAN DER STEDE, W.A. Practice Development in Budgeting: An Overview and Research Perspective. Journal of Management Accounting Research, v.15. n. 1, p. 96-116, 2003. http://dx.doi.org/10.2308/jmar.2003.15.1.95
JÄRVENPÄÄ, M.. Making Business Partners: A Case Study on how Management Accounting Culture was Changed. European Accounting Review, v. 16, n. 1, p. 99- 142, 2007. http://dx.doi.org/10.1080/09638180701265903
JÄRVENPÄÄ, M. The institutional pillars of management accounting function. Journal of Accounting & Organizational Change, v. 5, n. 4, p. 444-471, 2009. http://dx.doi.org/10.1108/18325910910994676
LAM, A.. Knowledge, Learning and Organizational Embeddeness.A critical reflection. p. 429-445. Dynamics of Organizational Change and Learning. BOONSTRA, J.J. (editor). Wiley, 2004
KAPLAN, R. S.; NORTON, D. P. The Balanced Scorecard – Measures that Drive Performance. Harvard Business Review, v. 70, n. 1, p. 71-79, 1992.
KAPLAN, R.S.; ANDERSON, S. Time-Driven Activity-Based Costing, 2003. Disponível em: <http://papers.ssrn.com/sol3/papers.cfm?abstract_id=485443>
KASANEN, E.; LUKKA, K.; SIITONEN, A. The Constructive Approach in Management Accounting Research. Journal of Management Accounting Research, v.5, fall, p.243-264, 1993.
MACHADO-DA-SILVA, C.L., FONSECA, V.S.; CRUBELLATE, J.M. Estrutura, Agência e Interpretação: elementos para uma abordagem recursiva do processo de institucionalização. Revista de Administração Contemporânea, 1ª. Edição Especial, p. 09-39, 2005. http://dx.doi.org/10.1590/S1415-65552005000500002
MARTINS, J.T.; QUINCOZES, E.R.F.; PEREIRA, M.F; FIALHO, F.A.P. A contribuição das redes sociais para o desenvolvimento de projetos de pesquisa, desenvolvimento e inovação (P,D&I): o caso da Embrapa. Simpósio de Excelência em Gestão e Tecnologia, 2009. Anais ..., 2009. Disponível em: . Acesso em 01 de setembro de 2011.
MEYER,J.W.; ROWAN, B. Institutionalized Organizations: Formal Structure as Myth and Ceremony. The American Journal of Sociology, v. 83, n.2, p.340-363, 1977. http://dx.doi.org/10.1086/226550
MOL, M. J.; BIRKINSHAW, J. The sources of management innovation: When firms introduce new management practices. Journal of Business Research, v. 62, n. 12, p.1269-1280, 2009. http://dx.doi.org/10.1016/j.jbusres.2009.01.001
MOTTA, F. C. P.; Vasconcellos, I. F. G. Teoria Geral da Administração. São Paulo: Pioneira Thomson Learning, 2009
OTLEY, D. T. The contingency theory of management accounting: achievements and prognosis. Accounting, Organizations and Society. v. 5, p. 413-428, 1980. http://dx.doi.org/10.1016/0361-3682(80)90040-9
OTLEY, David. Performance management: a framework for management control systems research. Management Accounting Research, v. 10, n. 4, p. 363-382, 1999. http://dx.doi.org/10.1006/mare.1999.0115
OYADOMARI, J.C.T.; CARDOSO, R.L.; SILVA, B. O. T.; PEREZ, G. Sistemas de Controle Gerencial: estudo de caso comparativo em empresas inovadoras no Brasil. Revista Universo Contábil, v.6, n. 4, p.21-34, 2010. http://dx.doi.org/10.4270/ruc.2010429
OYADOMARI, J.C.T.; MENDONÇA NETO, O.R.; CARDOSO, R.L.; FREZATTI, F. Análise dos fatores que favorecem a institucionalização da Value Based Management (VBM) à luz dos argumentos de teóricos da vertente New Institutional Sociology (NIS). Revista Universo Contábil, v. 4, n. 2, p. 06-21, 2008.
PEREZ,G.; SILVA, A. et al. Fatores internos às organizações que contribuem para adoção de um sistema integrado de gestão (ERP): Estudo com base na teoria de difusão de inovação. Encontro da ANPAD (ENANPAD), 35., 2011, Rio de Janeiro. Anais... Barra da Tijuca /RJ, 2011.
RIBEIRO, J.A. SCAPENS, R.W. Institutional Theories and Management Accounting Change: Contributions, Issues and Paths for Development. Qualitative Research in Management and Accounting, v. 3, n. 2, p 94-111, 2006. http://dx.doi.org/10.1108/11766090610670640
ROCHA, W.; GUERREIRO, R. Desenvolvimento de modelo conceitual de sistemas de custos - um enfoque institucional. RCO – Revista de Contabilidade e Organizações, v. 4, n. 8, p. 24-46, 2010.
SCAPENS, R.W. Never mind the gap: towards an institutional perspective on management accounting practice. Management Accounting Research, v. 5, n. 3,4, p.301-321, sep/dec 1994. http://dx.doi.org/10.1006/mare.1994.1019
SCAPENS, R.W. Understanding management practices: a personal journey. The British Accounting Review, v. 38, p.1-30, 2006. http://dx.doi.org/10.1016/j.bar.2005.10.002
SCOTT, R. W. Institutions and Organizations.Sage, 2001.
SEAL, W. Managerial discourse and the link between theory and practice: from ROI to value-based management. Management Accounting Research, v. 21, n. 2, p. 95-109, 2010. HTTP://DX.DOI.ORG/10.1016/J.MAR.2010.02.007
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
SOUTES, D. O. Uma investigação do uso de artefatos da contabilidade gerencial por empresas brasileiras. 2006. Dissertação (Mestrado). Faculdade de Economia, Administração e Contabilidade, Universidade de São Paulo.
SOUZA, M. A.; LISBOA, L. P.; ROCHA, W. Práticas de Contabilidade Gerencial Adotadas por Subsidiárias Brasileiras de Empresas Multinacionais. Revista de Contabilidade e Finanças, v. 14, n. 32, p. 40-57, 2003. http://dx.doi.org/10.1590/S1519-70772003000200003
SULAIMAN, S.; MITCHELL, F. Utilising a Typology of Management Accounting Change: An empirical Analysis. Management Accounting Research, v. 16, n. 4, p. 422-437, 2005. http://dx.doi.org/10.1016/j.mar.2005.03.004
SUNDBO, J. The Strategic Management of Innovation: a sociological and economic theory. Edward Elgar, 2001.
TOLBERT, P.S.; ZUCKER, L.G. A Institucionalização da Teoria Institucional. In: CLEGG, S.R.; HARDY, C.; NORD, W.R. (orgs.) Handbook de Estudos Organizacionais, v. 1, São Paulo: Atlas, 1999.
VAN DER STEDE, W. Management Accounting Research in the wake of crisis: some reflections. European Accounting Review, v. 20, n. 4, p. 605-623, 2011. http://dx.doi.org/10.1080/09638180.2011.627678
Published
How to Cite
Issue
Section
License
The copyright for papers published in this journal belong to the author, with rights of first publication for the journal. As the papers appears in this publicly accessed journal, the papers are for free use, receiving their credit, in educational and non-commercial uses. The journal will allow the use of the papers published for non-commercial purposes, including the right to send the paper to publicly accessed databases.
