FACTORS FOR THE IMPLEMENTATION OF CHANGE IN MANAGEMENT ACCOUNTING SYSTEMS

  • Rodrigo Angonese Universidade de Passo Fundo
  • Carlos Eduardo Facin Lavarda Universidade Federal de Santa Catarina
DOI: https://doi.org/10.4025/enfoque.v36i1.30479

Abstract

This study aimed to analyze the motivating factors of the change process of the management accounting system, from the perspective of institutional theory. The research was classified as descriptive, qualitative, operationalized by explanatory case study. Data were collected through semi-structured interviews and analyzed using content analysis. The results show that in the analyzed case, the change in management accounting systems was motivated by a particular set of factors (improvisation and environmental social pressure), representative of internal and external pressures for organizations, each with its intensity.

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Author Biographies

Rodrigo Angonese, Universidade de Passo Fundo
Professor Doutor, Professor na Universidade de Passo Fundo - UPF.
Carlos Eduardo Facin Lavarda, Universidade Federal de Santa Catarina
Professor Doutor, Professor do Departamento de Ciências Contábeis da UFSC.
Published
2017-01-20
How to Cite
Angonese, R., & Lavarda, C. E. F. (2017). FACTORS FOR THE IMPLEMENTATION OF CHANGE IN MANAGEMENT ACCOUNTING SYSTEMS. Enfoque: Reflexão Contábil, 36(1), 139-154. https://doi.org/10.4025/enfoque.v36i1.30479
Issue
Vol 36 No 1 (2017)
Section
Original Articles

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