A EXISTÊNCIA DE MECANISMOS CONTABILIDADE GERENCIAL PODERIA DIFICULTAR AO INVÉS DE MELHORAR A GESTÃO?
Mots-clés :
Contabilidade Gerencial, Management accounting, Gestão da Cadeia de Abastecimento, supply chain management, Custo para Precificação, cost-for-pricing, Significante Vazio, empty signifier, Empresa Familiar, family-owned company, Teoria da Estruturação, structuration theory.Résumé
A aceitação e implementação de mecanismos exigidos por terceiros, no que diz respeito à relação comprador e fornecedor na cadeia de valor, pode levar a situações conflituosas para a gestão da cadeia de abastecimento. Isso pode acontecer quando as organizações não estão preparadas para integrar os mecanismos em seus próprios sistemas de gestão, mas aceitam implementá-los e utilizá-los como ponte para as relações comerciais. Apesar de o problema não ser novo, a lacuna é uma questão muitas vezes tida como certa (“taken for granted”) e, dessa forma, não é enfrentada. Este estudo investiga o impacto da aceitação de mecanismos de custos por precificação exigidos pelo comprador, uma empresa multinacional. O estudo de campo foi realizado em uma empresa familiar de médio porte, em um mercado emergente, a partir de um estudo de caso pautado na retórica e fundamentado teoricamente no conceito de significante vazio e na teoria da estruturação. A pesquisa identifica um conflito muito comum entre organizações de diferentes portes que requer uma visão abrangente do relacionamento interorganizacional para lidar com o relacionamento a longo prazo. Em vez de fornecer uma ferramenta de contabilidade gerencial inovadora e adequada, os mecanismos empregados dificultaram a percepção da gestão dos resultados financeiros. A principal contribuição é que o significante vazio, quando não traduzido, absorvido e integrado aos elementos da gestão da organização, cria um problema para a gestão. Em vez de ser uma ferramenta de gestão integrada, um artefato implementado independentemente das percepções de necessidade dos gerentes, mas incluído no modelo de gestão como uma ferramenta obrigatória, torna-se um componente que "anestesia" os executivos. Como implicação prática da integração fica evidenciada como fundamental para uma relação de sustentabilidade para compradores e fornecedores, evitando a "ilusão do controle".
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