LA PRIVATIZACIÓN Y CAMBIOS EN LA CONTABILIDAD DE GESTIÓN: LOS “DRIVERS” DE LOS CAMBIOS EN LA DISTRIBUCIÓN ELÉCTRICA BRASILEÑA
DOI:
https://doi.org/10.4270/ruc.2014394-113Palabras clave:
Gestión de Contabilidad, Cambio, Drivers, PrivatizaciónResumen
El objetivo de este trabajo es explicar los principales impulsores de los procesos de cambio en la contabilidad de la gestión de una empresa de distribución eléctrica brasileña privatizada (Electra), discutiendo los factores intra e inter prácticas organizativas que afectaron caso de estudio de contabilidad de gestión de la empresa. Este trabajo se basa en un estudio de caso interpretativo como método de investigación para analizar los cambios en la contabilidad de gestión que han sucedido en la empresa estudiada durante un periodo de 8 años, es decir, entre 2000 (el año de la privatización) por 2007 Motores del cambio después de que el proceso de privatización son de diferentes fuentes dentro y fuera de la organización. Sin embargo, en este estudio de caso, las presiones del ambiente interno de la empresa tuvieron un papel menor en el proceso de cambio de la contabilidad de gestión, ya que este proceso Electra fue causada por la presión masiva de factores externos a la organización. Los impulsores del cambio que se han identificado en Electra fueron los siguientes : ( a) la nueva regulación ; ( B ) Presión de gestión presentado por el nuevo propietario privado , es decir, el cambio en el control de Electra ; ( C ) la presión de las asociaciones del sector de la electricidad y otras empresas distribuidoras brasileñas ; y ( d ) la opinión pública.
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