UN MODELO DE ANÁLISIS DEL DISCURSO APLICADO AL PROCESO DE INSTITUCIONALIZACIÓN DEL CAMBIO EN LA CONTABILIDAD DE GESTIÓN
Palabras clave:
Teoría Institucional. Discurso del modelo de institucionalización. Contabilidad de Gestión.Resumen
Este artículo tiene como objetivo analizar el modelo discursivo de la institucionalización, revisando sus relaciones con el proceso de cambio en el ámbito de la Contabilidad de Gestión, a través de las relaciones de la etapa de codificación e institucionalización. Teniendo en cuenta la Contabilidad de Gestión como un regalo de la función administrativa en las organizaciones, la existencia de un proceso de cambio en esta área pueden promover quiebre institucional, teniendo en cuenta su posible impacto en las estructuras de poder y la influencia de la organización. La metodología de investigación utilizada fue un énfasis exploratorio, descriptivo y con el proceso dialéctico. La existencia de los discursos implícitos o explícitos en los informes de gestión o declaraciones de carácter económico-financiero puede afectar la manera en que las realidades son construidos por las personas, y la existencia de distintos discursos de una organización pueden afectar la institucionalización de nuevas rutinas, ya que que de acuerdo con la propuesta, ya que los discursos tienen consistencia interna y se estructuran bien, habrá una tendencia a la auto-regulación de los mecanismos que refuerzan las normas de forma coherente. Sobre la base de este análisis, se puede considerar que existe influencia, dependiendo de la forma en que los conceptos que se incrustan en los discursos de los procesos de cambio en Contabilidad Gerencial se transformará en textos, que se utiliza en la formación de normas, rutinas y hábitos, siempre que su institucionalización (o no).
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