CONTRADIÇÃO INSTITUCIONAL E O BALANCED SCORECARD: UM CASO DE MUDANÇA SEM SUCESSO
Keywords:
Mudança em Contabilidade Gerencial, Perspectiva Dialética, Contradição Institucional, Balanced Scorecard.Abstract
Este artigo examina um caso de insucesso de mudança na contabilidade gerencial em uma companhia privatizada de energia elétrica. O Balanced Scorecard (BSC) foi implementado por motivos técnicos e depois por legitimação, em 2005, quando os sistemas de contabilidade gerencial introduzidos após a privatização já haviam sido institucionalizados. O processo de mudança é possível devido a acumulação de contradições institucionais, como a não adaptabilidade e lacunas de eficiência, que permite à práxis humana introduzir a mudança (SEO; CREED, 2002). Entretanto, no nosso caso a implementação do BSC não foi motivada por contradições institucionais e não teve sucesso porque essa mudança não permitiu a acumulação de contradições institucionais. Portanto, o BSC não pode substituir os sistemas de avaliação de desempenho anteriores que foram introduzidos após a privatização. Esse artigo propôs um novo modelo teórico que foca na importância de estudar contradições institucionais e práxis humana no processo de mudança.
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