Resistance to change in the Management Information System: an analysis of the institutionalization of IT structures and processes in an organization of the Brazilian Judicial Branch

  • Emanuel Junqueira Universidade Federal do Espírito Santo
  • Alamir Costa Louro
  • Célia Bubach
  • Rosimeire Pimentel Gonzaga

Abstract

This study aimed to analyze the resistance factors to change the Management Information System - MIS, in an organization of the Brazilian judiciary, describing how the actions of the actors can inhibit the institutionalization of management control practices. We use the case study method, with the framework of Burns and Scapens (2000) to understand the process in which the rules become habits and routines and are institutionalized. Huy’s framework (2001) were used to explain how the ideal types of planned change to analyzing can explain resistance factors. The cut chosen for analysis was the IT structures and processes recommended by law and supported by the literature in the field. We conducted interviews, document analysis and field notes for the collection and discourse analysis elements - DA for data analysis. The results indicate that the structures and processes IT should form the MIS of organization are not fully institutionalized, although the coercive pressure to change. Thus, we observe a purely ceremonial use of various processes of MIS and concluded that if senior management does not exercise its coordinating role and support the process of change and if there is no proper training of servers, hardly the rules become will habits and patterns, or they will be institutionalized. The study contributes to the field to describe how failures in planning the change and / or the lack of interest of senior management, coupled with the lack of training of staff inhibits the institutionalization of new rules, even when these are established coercively.

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Author Biography

Emanuel Junqueira, Universidade Federal do Espírito Santo
Professor do Departamento de Ciências Contábeis da Universidade Federal do Espírito Santo. Doutorando em Ciências Contábeis pela FEA/USP (2006). Mestre em Ciências Contábeis pela FEA/USP (2002) e graduado em Ciências Contábeis pela Universidade Federal do Espírito Santo (1993). Experiência na área de Controle Gerencial. Currículo Lattes
Published
2017-05-12
How to Cite
Junqueira, E., Louro, A. C., Bubach, C., & Gonzaga, R. P. (2017). Resistance to change in the Management Information System: an analysis of the institutionalization of IT structures and processes in an organization of the Brazilian Judicial Branch. Enfoque: Reflexão Contábil, 36(2), 77-93. https://doi.org/10.4025/enfoque.v36i2.31392
Section
Original Articles