DISCOURSE MODEL OF INSTITUTIONALIZATION APPLIED TO THE PROCESS OF CHANGE IN MANAGEMENT ACCOUNTING
Keywords:
Institutional Theory. Discourse Model of Institutionalization. Managerial Accounting.Abstract
This article aims to analyze the discursive model of institutionalization, checking their relationships with the process of change in the area of Managerial Accounting, through the relationships the encoding stage and institutionalization. Considering the Management Accounting as an administrative function present in organizations, the existence of a process of change in this area may promote institutional breakdown, given its possible impact on power structures and organizational influence. The existence of implicit or explicit discourses in management reports or statements of economic-financial nature can affect the way in which realities are constructed by individuals, and the existence of different discourses in an organization can affect the institutionalization of new routines, since that according to the proposal, as the speeches have internal consistency and are well structured, there will be a tendency to self-regulating mechanisms that reinforce the standards consistently. Based on this analysis, we can consider that there is influence, depending on the way the concepts that are embedded in the discourses of change processes in Managerial Accounting will be transformed into texts, used in the formation of rules, routines and habits, providing your institutionalization (or not).
Downloads
References
ALVESSON, Mats; KARREMAN, Dan. Varieties of discourse: on the study of organizations through discourse analysis. In: Human Relations. London: Thousand Oaks CA, New Delhi, 2000.
BARLEY, S. R.; TOLBERT, P. S. Institutionalization and structuration: studying the links between action and institution. Organization Studies, n. 18, a.1, p. 93-117, 1997. doi: 10.1177/017084069701800106
BERGER, P.; LUCKMAN, T. The social construction of reality. New York: Doubleday, 1967.
BOLAND JR., Richard J. Accounting and the interpretative act. Accounting, Organization and Society, v. 18, n 2, 1993.
BURNS, J. The dynamics of accounting change: inter-play between new practices, routines, institutions, power and politics. Accounting, Auditing & Accountability Journal, n. 13, a. 5, 2000. DOI: 10.1108/09513570010353710
¬______; SCAPENS, R. W. Conceptualizing management accounting change: an institutional framework. Management Accounting Research, v. 11, 2000. http://dx.doi.org/10.1006/mare.1999.0119
BUSCO, Cristiano. ‘Reconciling the irreconcilable’: towards a holistic theoretical understanding of the interplay between systems of accountability and organisational culture. Disponível em: <http://les.man.ac.uk/IPA/ysc/busco.pdf>. Acesso em: 16/03/2007.
BUSCO, Cristiano; QUATTRONE, Paolo; RICCABONI, Angelo. Management accounting issues in interpreting its nature and change. Management Accounting Research, v. 18, 2007. http://dx.doi.org/10.1016/j.mar.2007.04.003
CERVO, Amado L., BERVIAN, Pedro A., DA SILVA, Roberto. Metodologia Científica. 6ª ed. São Paulo: Pearson Prentice Hall, 2007,
COLVILE, Ian. Reconstructing “behaviour accountingâ€. Accounting, Organization and Society, v. 6, n. 2, 1981.
COUPLAND, Christine. Corporate social and environmental responsibility in web-based reports: Currency in the banking sector,? Critical Perspectives on Accounting, n.17, 2006.
COVALESKI, Mark A.; DIRSMITH, Mark W.; SAMUEL, Sajay. Managerial accounting research: the contributions of organizational and sociological theories. Journal of Management Accounting Research, v. 8, p. 1-36, 1996.
DAMBRIN, Claire; LAMBERT, Caroline; SPONEM, Samuel. Control and change—Analysing the process of institutionalisation. Management Accounting Research, v. 18, n. 2, p. 172-208, 2007.doi:10.1016/j.mar.2007.02.003
DIMAGGIO, Paul J.; POWELL, Walter W. The iron cage revisited: institucional isomorphism and collective rationality in organizacional fields. American Sociological Review, v. 48, 1983.
EZZAMEL, Mahmoud et al. Discourse and institutional change:‘giving accounts’ and accountability. Management Accounting Research, v. 18, n. 2, p. 150-171, 2007. http://dx.doi.org/10.1016/j.mar.2007.03.001
FAIRCLOUGH, N. Discourse and social change. Cambridge: Polity Press, 1992.
FOUCALT, Michael. A ordem do discurso. 10. ed. São Paulo: Loyola, 1996.
GIDDENS, Anthony. Novas regras do método sociológico: uma crítica positiva das sociologias compreensivas. Rio de Janeiro: Zarah Editores, 1978.
HARDY, Cynthia; PALMER, Ian; PHILLIPS, Nelson. Discourse as a strategic resource. Human relations, v. 53, n. 9, p. 1227-1248, 2000.
HOPPER, T.; ARMSTRONG, P. "Cost accounting, controlling labour and the rise of conglomerates". Accounting Organizations and Society, v. 16, n. 5/6, 1991.
LAMMERS, J. C.; BARBOUR, J. B. An institutional theory of organizational communication. Communication Theory, v.16, 2006. Doi: 10.1111/j.1468-2885.2006.00274.x
LANGENOHL, Andreas. How to change other people’s institutions: discursive entrepreneurship and the boundary object of competition/competitiveness in the German banking sector. Economy and Society, v. 37, n. 1, 2008. Doi:10.1080/03085140701760882
LEFÈVRE, Fernando. LEFÈVRE, Ana M. C. O discurso do sujeiro coletivo: um novo enfoque em pesquisa qualitativa (desdobramentos). Ed. Rev. e Ampl., Caxias do Sul, RS: EDUCS, 2003.
LEHMAN, Cheryl R. The botton line. Critical Perspectives on Accounting, n. 17, 2006.
LLEWELLYN, Sue; MILNE, Markus J. Accounting as codified discourse. Accounting, Auditing & Accontability Journal, v. 20, n. 6, 2007. Doi:10.1108/09513570710830254
MACDONALD, Laura D., RICHARDSON, Alan J. Alternative Perspectives on the Development of American Management Accounting: Relevance Lost induces a renaissance. Journal of Accounting Literature. Vol. 21. p. 120-156
MAJOR, Maria; HOPPER, Trevor. Extending new institutional theory: regulation and activity-based costing in portuguese telecommunications. European Accounting Association Congress. Praga, 2004.
MARCUSCH, Luiz Antônio. Da fala para a escrita: atividades de textualização. São Paulo: Cortez, 2001.
McCROSKEY, James C. An introduction to rhetorical communication: the theory and practice of public speaking. New Jersey: Prentice-Hall, 1968.
MILLER, Peter. Accounting as social and institutional practice: an introduction. Accounting as social and institucional practice. New York: Cambridge University Press, 1994.
MUMBY, Dennis K. Comunication and power in organizations: discourse, ideology and domination. New Jersey: Ablex Pub Co., 1988.
OLIVER, C. Sustainable competitive advantage: combining institutional and resource-based views. Strategic Management Journal, v. 18, n. 9, 1997.
ORLANDI, Eni P. Análise de discurso: princípios e procedimentos. Campinas: Pontes, 1999.
PANOZZO, F.; ZAN, L. The endogenous construction of accounting discourses in a trade union. Journal of Management and Governance, v. 3, 1999.
PARKER, I. Discourse dynamics: critical analysis for social and individual psychology. London: Routledge, 1992.
PERREN, Lew; GRANT, Paul. The evolution of management accounting routines in small businesses: a social construction perspective. Management Accounting Research, v. 11, 2000.
PHILLIPS, Nelson; HARDY, Cynthia. Discourse analysis: investigating process of social construction. London: Sage Pub, 2002.
PHILLIPS, Nelson; LAWRENCE, Thomas B.; HARDY, Cynthia. Interâ€organizational collaboration and the dynamics of institutional fields. Journal of Management Studies, v. 37, n. 1, 2000.
PHILLIPS, Nelson; LAWRENCE, Thomas B.; HARDY, Cynthia. Discourse and institutions. Academy of Management Review, v. 29, n. 4, p. 635-652, 2004.
REIS, Luciano Gomes dos. A influência do discurso no processo de mudança da contabilidade gerencial: Um estudo de caso sob o enfoque da teoria institucional. Tese de doutorado, Faculdade de Economia, Administração e Contabilidade, Universidade de São Paulo, São Paulo, SP, Brasil, 2008.
RIBEIRO, João A.; SCAPENS, Robert W. Institutional theories in management accounting change: contribuitions, issues and paths for development. Qualitative Research in Accounting & Management, v. 3, n. 3, 2006. Doi:10.1108/11766090610670640
SCAPENS, R. W. Never mind the gap: towards an institutional perspective of management accounting practices. Management Accounting Research, v. 5, n. 3/4, 1994. http://dx.doi.org/10.1006/mare.1994.1019
______; ROBERTS, J. Accounting and control: a case study of resistance to accounting change. Management Accounting Research, n. 4, v. 1, 1993. http://dx.doi.org/10.1006/mare.1993.1001
SITI-NABIHA, A. K.; SCAPENS, Robert W. Stability and change: an institutionalist study of management accounting change. Accounting, Auditing & Accountability Journal, n.18, 2005. Doi: 10.1108/09513570510584656
SOIN, Kim; SEAL, Willie; CULLEN, John. ABC and organizational change: an institutional perspective. Management Accounting Research, v. 13, n. 2, p. 249-271, 2002. http://dx.doi.org/10.1006/mare.2002.0186
SPENCE, Crawford. Social and environmental reporting and hegemonic discourse. In Accounting, Auditing & Accontability Journal, v. 20, n. 6, 2007. Doi:10.1108/09513570710830272
THOMSON, Grahame. Early double-entry bookkeeping and the rhetoric of accounting calculation. Accounting as social and institucional practice. New York: Cambridge University Press, 1994.
VAN DIJK, T. Principles of critical discourse analysis. Discourse & Society, n.4, 1993.
VIEIRA, Rui; HOSKIN, Keith. Management accounting practices and discourses change: the role and use of management accounting systems. 2005. FEUNL Working Paper n. 481. Disponível em: <http://ssrn.com/abstract=902361>. Acesso em: 12/01/2006.
YAZDIFAR, Hassan. Towards a multi-institutional view. Discussion Paper. University of Sheffield, Management School. 2003 Disponível em: <http://www.shef.ac.uk/ management/research/2003-13.pdf>. Acesso em: 16/03/2007.
WEICK, Karl E. Psicologia social da organização. São Paulo: Edgard Blucher, 1973.
______; The social psychology of organizing. 2ª ed. Reading, MA: Addison-Wesley. 1979.
WHELAN-BERRY, Karen S.; GORDON, Judith R.; HININGS, CR Bob. Strengthening Organizational Change Processes Recommendations and Implications from a Multilevel Analysis. The Journal of Applied Behavioral Science, v. 39, n. 2, p. 186-207, 2003.
WOODILLA, J. Workplace conversations: the text of organizing. In: GRANT, D. et al. (Eds.) Discourse and organization. London: Sage, 1998.
ZUCKER, Lynne G. Institutional theories of organization. Annual Review of Sociology, v. 13, 1987
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.
