Institutionalization of habits and routines in the implementation of the public digital bookkeeping system in an accounting services provider

Abstract

The study aims to verify the institutionalization process of habits and routines with the implementation of the Public Digital Bookkeeping System (SPED) in a company that provides accounting services, based on the in depth analysis of this phenomenon. Research with a qualitative approach was carried out, based on the institutionalization model of habits and routines proposed by Burns and Scapens (2000). The research is part of the discussion about the process of institutionalization of habits and routines and the implications of the Public Digital Bookkeeping System in small companies, under the lens of different users of an accounting service provider and its clients, as well as distinct SPED areas and modules. The evidence suggests that, due to the complexity of the changes and the need for involvement between the accounting services provider and its clients, more resources were spent in the process of institutionalization. No consensus was observed in the company investigated regarding the stages of codification, incorporation, reproduction and institutionalization of SPED, but evidence of resistance was found, either due to the lack of knowledge of the process, or by simple adherence to the routines. The study contributes to the literature by confirming through empirical evidence that just as the characterization of the coding stage is evident, evidence of compliance with the institutionalization requirements is also observed, proposed by Burns and Scapens (2000). It also highlights the importance of planning SPED implementation to ensure a complete and concise overview of the entire process and its implications.