AS LÓGICAS INSTITUCIONAIS INCORPORADAS AO BALANCED SCORECARD (BSC): UM MODELO PARA ESTUDAR A ADAPTAÇÃO DO BSC

Autores

  • Cláudio de Araújo Wanderley Universidade Federal de Pernambuco
  • Gustavo Henrique Costa Souza Universidade Federal de Pernambuco

DOI:

https://doi.org/10.4270/ruc.2018322

Palavras-chave:

Difusão de Contabilidade Gerencial, Mudança, Adaptação, Balanced Scorecard, Lógica Institucional.

Resumo

Este artigo examina a adaptação das práticas gerenciais, em nível intraorganizacional, com foco no Balanced Scorecard. O objetivo desse estudo é propor um modelo conceitual para o estudo da adaptação do BSC em nível intraorganizacional com base na literatura da lógica institucional e no modelo proposto por Ansari et al. (2010) – de que os padrões específicos de adaptação de práticas dependerão do ajuste entre a prática em difusão e a organização adotante. Neste artigo, sugere-se que a adaptação de práticas de contabilidade gerencial numa organização pode ser determinada pelo ajuste entre a lógica institucional dominante incorporada na empresa e a lógica institucional embutida na prática em difusão. Com base nesta proposição, foi desenvolvido um modelo conceitual para estudar a adaptação do BSC em nível intraorganizacional. Como resultado, oferece-se este modelo conceitual como uma forma analítica de usar o conceito de lógica institucional para explicar o processo de adaptação do BSC em uma organização.

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Biografia do Autor

Gustavo Henrique Costa Souza, Universidade Federal de Pernambuco

Graduado em Ciências Contábeis pela UFPE

Especialista em Auditoria Fiscal e Perícia Contábil pela UFPE

Mestre em Ciências Contábeis pela UFPE

Doutorando em Ciências Contábeis pela UFPE

Professor da Faculdade de Ciências Humanas de Pernambuco

Tutor à Distância da Universidade Federal Rural de Pernambuco em Parceria com a Universidade Aberta do Brasil

Analista de Investimentos (certificado e atuante) no setor bancário há mais de 10 anos.

Perito Contábil (cadastrado e atuante) com registro no CPNC (nº 5488)

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Publicado

2019-03-30

Como Citar

Wanderley, C. de A., & Souza, G. H. C. (2019). AS LÓGICAS INSTITUCIONAIS INCORPORADAS AO BALANCED SCORECARD (BSC): UM MODELO PARA ESTUDAR A ADAPTAÇÃO DO BSC. Revista Universo Contábil, 14(3), 112–134. https://doi.org/10.4270/ruc.2018322

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Seção Nacional