A Isomorphic pressures in the accounting judgment process
Keywords:
Accounting Judgment; Isomorphic Pressures; Student; Accounting Professional.
Abstract
In this paper, we analyzed the presence of isomorphic pressures in judgments, accounting choices, of students and professionals in the field, after IFRS adoption. Isomorphism was considered under the coercive, mimetic and normative perspectives. For that, a Survey was carried out, with the participants divided into: students; inexperienced accountants and experienced accountants. These were subdivided into subgroups: control; coercive; mimetic and normative. The sample consisted of 346, 98 students, 129 inexperienced professionals and 119 experienced professionals. The judgments, choices analyzed were based on property, plant and equipment depreciation practices. The tested hypotheses were of similar choices of research participants, under isomorphic pressures and not (control group), in accounting practice on financial accounting or tax depreciation, H0, or of different choices, H1. Analyzes were performed using the chi-square test, with SPSS. The results demonstrate that when compared to the control group (without isomorphic influence), both inexperienced and experienced accounting professionals are susceptible to isomorphic coercive and normative pressures, while students do not have these influences. The normative conditions, experience, training in the area (professional already graduated) and comparisons with what is “best” for legitimation seem to interfere in the accounting options of practices applied to fixed assets.
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References
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HARRISON, Jeffrey S.; VAN DER LAAN SMITH, Joyce. Responsible accounting for stakeholders. Journal of Management Studies, v. 52, n. 7, p. 935-960, 2015. https://doi.org/10.1111/joms.12141
HOQUE, Zahirul; ADAMS, Carol. The rise and use of balanced scorecard measures in Australian government departments. Financial Accountability & Management, v. 27, n. 3, p. 308-334, 2011. https://doi.org/10.1111/j.1468-0408.2011.00527.x
JONES, Rowan; CARUANA, Josette. Public sector accounting and auditing in the United Kingdom. In: Public Sector Accounting and Auditing in Europe. Palgrave Macmillan, London, 2015. p. 219-234.
JUDGE, William; LI, Shaomin; PINSKER, Robert. National adoption of international accounting standards: An institutional perspective. Corporate Governance: An International Review, v. 18, n. 3, p. 161-174, 2010. https://doi.org/10.1111/j.1467-8683.2010.00798.x
KUTIANSKI, Sandi. Processo de mudança de contabilidade aplicada ao setor público sob a ótica dos órgãos executores e fiscalizadores do Estado do Paraná. 2015. Dissertação de Mestrado. Programa de pós-graduação em Contabilidade.
MARTINS, Orleans Silva; DE LIMA, Diana Vaz; DA SILVA, José Dionísio Gomes. Frame Dependence no comportamento do profissional contábil face à adoção dos novos padrões contábeis internacionais. Enfoque: Reflexão Contábil, v. 34, n. 2, p. 51-69, 2015. https://doi.org/10.4025/enfoque.v34i2.22325
NETO, Alfredo S.; RODRIGUES, Adriano; DE ALMEIDA, José E. Feres. Concentração de votos e acordo de acionistas: influências sobre o conservadorismo. Revista Contabilidade & Finanças-USP, v. 21, n. 54, p. 6-22, 2010. https://www.redalyc.org/articulo.oa?id=257119481002
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PARBOTEEAH, K. Praveen et al. National culture and ethical climates: A comparison of US and Japanese accounting firms. MIR: Management International Review, p. 459-481, 2005. https://www.jstor.org/stable/40836064
PARK, Yun W.; SHIN, Hyun-Han. Board composition and earnings management in Canada. Journal of corporate Finance, v. 10, n. 3, p. 431-457, 2004. https://doi.org/10.1016/S0929-1199(03)00025-7
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SCOTT, W. Richard. Institutions and organizations: Ideas, interests, and identities. Sage publications, 2013.
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TOURON, Philippe. The adoption of US GAAP by French firms before the creation of the International Accounting Standard Committee: an institutional explanation. Critical Perspectives on Accounting, v. 16, n. 6, p. 851-873, 2005. https://doi.org/10.1016/j.cpa.2003.08.011
TSAMENYI, Mathew; CULLEN, John; GONZÁLEZ, José María González. Changes in accounting and financial information system in a Spanish electricity company: A new institutional theory analysis. Management Accounting Research, v. 17, n. 4, p. 409-432, 2006. https://doi.org/10.1016/j.mar.2006.02.002
TUTTLE, Brad; DILLARD, Jesse. Beyond competition: Institutional isomorphism in US accounting research. Accounting Horizons, v. 21, n. 4, p. 387-409, 2007. https://doi.org/10.2308/acch.2007.21.4.387
OULASVIRTA, Lasse. The reluctance of a developed country to choose International Public Sector Accounting Standards of the IFAC. A critical case study. Critical Perspectives on Accounting, v. 25, n. 3, p. 272-285, 2014. https://doi.org/10.1016/j.cpa.2012.12.001
YAPA, Prem WS; KRAAL, Diane; JOSHI, Mahesh. The adoption of ‘International Accounting Standard (IAS) 12 Income Taxes’: Convergence or divergence with local accounting standards in selected ASEAN countries? Australasian Accounting, Business and Finance Journal, v. 9, n. 1, p. 3-24, 2015. https://papers.ssrn.com/abstract_id=2490331
YOSRA Mnif Sellami & YOSRA Gafsi. Institutional and Economic Factors Affecting the Adoption of International Public Sector Accounting Standards, International Journal of Public Administration, 42:2, 119-131, 2019. DOI: 10.1080/01900692.2017.1405444.
ZARZESKI, Marilyn Taylor. Spontaneous harmonization effects of culture and market forces on accounting disclosure practices. Accounting horizons, v. 10, n. 1, p. 18, 1996.
ZUCKER, Lynne G. Institutional theories of organization. Annual review of sociology, v. 13, n. 1, p. 443-464, 1987. https://doi.org/10.1146/annurev.so.13.080187.002303
BAUCUS, Melissa S.; MITTENESS, Cheryl. Institutional Theory & Isomorphism Among Illegal Entrepreneurs. In: Academy of Management Proceedings. Briarcliff Manor, NY 10510: Academy of Management, 2015. https://doi.org/10.5465/ambpp.2015.13861abstract
CARMO, Carlos H Silva do; RIBEIRO, Alex Mussoi; CARVALHO, Luiz Nelson Guedes de. Convergência de fato ou de direito? A influência do sistema jurídico na aceitação das normas internacionais para pequenas e médias empresas. Revista Contabilidade & Finanças, v. 22, n. 57, p. 242-262, 2011. http://dx.doi.org/10.1590/S1519-70772011000300002
CONSELHO FEDERAL DE CONTABILIDADE – CFC. NBC-TG27(R3). Disponível em: https://www2.cfc.org.br/sisweb/sre/detalhes_sre.aspx?Codigo=2015/NBCTG27(R3). Acesso em 28 de junho de 2020.
COMITÊ DE PRONUNCIAMENTOS CONTÁBEIS – CPC. CPC 00 (R2) - Estrutura Conceitual para Relatório Financeiro. Disponível em: http://static.cpc.aatb.com.br/ Documentos/455_CPC00%20Pronunciamento.pdf. Acesso em 02 de março de 2020.
COMITÊ DE PRONUNCIAMENTOS CONTÁBEIS – CPC. CPC 27 –
Ativo Imobilizado. Disponível em: http://static.cpc.aatb.com.br/ Documentos/316_CPC_27_rev%2104. Pronunciamento.pdf. Acesso em 02 de março de 2020.
COMUNELO, André Luis et al. Programas de pós-graduação Stricto Sensu em contabilidade: sua contribuição na formação de professores e pesquisadores. Enfoque: Reflexão Contábil, v. 31, n. 1, p. 7-26, 2012. https://doi.org/10.4025/enfoque.v31i1.13375
CORDENAÇÃO DE APERFEIÇOAMENTE DE PESSOAL DE NIVEL SUPERIOR (CAPES). Programas de Pós Graduação. Disponível em: https://sucupira.capes.gov.br/sucupira/public/consultas/coleta/programa/quantitativos/
Quantitativo/Regiao.jsf. Acesso em 20 de agosto de 2020.
DA SILVA, Denise Mendes; MARTINS, Vinícius Aversari; LEMES, Sirlei. Escolhas Contábeis: reflexões para a pesquisa. Revista Contemporânea de Contabilidade, v. 13, n. 29, p. 129-156, 2016. https://doi.org/10.5007/2175-8069.2016v13n29p129
DIAS, Claudevi Pereira et al. Evidenciação De Informações Socioambientais, Teoria Da Legitimidade E Isomorfismo: Um Estudo Com Mineradoras Brasileiras. GϵCont, v. 1, n. 1, Floriano-PI, Jan-Jun. 2014.
DIMAGGIO, Paul Joseph; POWELL, Walter W. The iron cage revisited: Institutional isomorphism and collective rationality in organizational field. American Sociological Review. Washington, v. 48, n. 2, p. 147-160, 1983. https://doi.org/10.2307/2095101
DJANEGARA, M. S. et al. The effect of institutionalization isomorphic pressures and the role of knowledge management on investment decisions of the accounting information systems. Polish Journal of Management Studies, v. 18, 2018. DOI: 10.17512/pjms.2018.18.2.04
DOADRIO, Leopoldo; ALVARADO, María; CARRERA, Nieves. Reforma de la normativa contable española: análisis de su entramado institucional. Revista de Contabilidad, v. 18, n. 2, p. 200-216, 2015. https://doi.org/10.1016/j.rcsar.2015.02.002
DOUKAKIS, Leonidas C. The effect of mandatory IFRS adoption on real and accrual-based earnings management activities. Journal of Accounting and Public Policy, v. 33, n. 6, p. 551-572, 2014. https://doi.org/10.1016/j.jaccpubpol.2014.08.006
DUFOUR, Dominique; TELLER, Pierre; LUU, Philippe. A neo-institutionalist model of the diffusion of IFRS accounting standards. Computational Economics, v. 44, n. 1, p. 27-44, 2014. https://doi.org/10.1007/s10614-013-9384-9
FAVERO, L. P. L. et al. Análise de dados: modelagem multivariada para tomada de decisões. Rio de Janeiro: Elsevier, 2009.
FIELD, Andy. Descobrindo a estatística usando o SPSS-2. Bookman Editora, 2011.
GOMES, Isabel da Silva Macedo. Práticas de contabilidade e controlo de gestão no setor automóvel. 2014. Tese de Doutorado. Instituto Politécnico do Porto. Instituto Superior de Contabilidade e Administração do Porto.
GOMES, patrícia S.; CARVALHO, João Baptista da Costa. O Processo De Harmonização Internacional Da Contabilidade. Congresso dos TOC. Disponível em: http://www.otoc.pt/news/trabalhoscongv/pdf/28.pdf. Acesso em 19/11/2018.
GREENWOOD, Royston; HININGS, Christopher R. Understanding radical organizational change: Bringing together the old and the new institutionalism. Academy of management review, v. 21, n. 4, p. 1022-1054, 1996. https://doi.org/10.5465/amr.1996.9704071862
HABERKAMP, Ângela Maria. Julgamento e tomada de decisão dos contadores no processo de controle do ativo imobilizado. Tese de doutorado – Universidade do Vale do Rio dos Sinos, PPG em Ciências Contábeis, São Leopoldo, 2018.
HARRISON, Jeffrey S.; VAN DER LAAN SMITH, Joyce. Responsible accounting for stakeholders. Journal of Management Studies, v. 52, n. 7, p. 935-960, 2015. https://doi.org/10.1111/joms.12141
HOQUE, Zahirul; ADAMS, Carol. The rise and use of balanced scorecard measures in Australian government departments. Financial Accountability & Management, v. 27, n. 3, p. 308-334, 2011. https://doi.org/10.1111/j.1468-0408.2011.00527.x
JONES, Rowan; CARUANA, Josette. Public sector accounting and auditing in the United Kingdom. In: Public Sector Accounting and Auditing in Europe. Palgrave Macmillan, London, 2015. p. 219-234.
JUDGE, William; LI, Shaomin; PINSKER, Robert. National adoption of international accounting standards: An institutional perspective. Corporate Governance: An International Review, v. 18, n. 3, p. 161-174, 2010. https://doi.org/10.1111/j.1467-8683.2010.00798.x
KUTIANSKI, Sandi. Processo de mudança de contabilidade aplicada ao setor público sob a ótica dos órgãos executores e fiscalizadores do Estado do Paraná. 2015. Dissertação de Mestrado. Programa de pós-graduação em Contabilidade.
MARTINS, Orleans Silva; DE LIMA, Diana Vaz; DA SILVA, José Dionísio Gomes. Frame Dependence no comportamento do profissional contábil face à adoção dos novos padrões contábeis internacionais. Enfoque: Reflexão Contábil, v. 34, n. 2, p. 51-69, 2015. https://doi.org/10.4025/enfoque.v34i2.22325
NETO, Alfredo S.; RODRIGUES, Adriano; DE ALMEIDA, José E. Feres. Concentração de votos e acordo de acionistas: influências sobre o conservadorismo. Revista Contabilidade & Finanças-USP, v. 21, n. 54, p. 6-22, 2010. https://www.redalyc.org/articulo.oa?id=257119481002
NORTH, Douglass C. Institutions, Institutional Change and Economic Performance. Cambridge: Cambridge University.1990.
PARBOTEEAH, K. Praveen et al. National culture and ethical climates: A comparison of US and Japanese accounting firms. MIR: Management International Review, p. 459-481, 2005. https://www.jstor.org/stable/40836064
PARK, Yun W.; SHIN, Hyun-Han. Board composition and earnings management in Canada. Journal of corporate Finance, v. 10, n. 3, p. 431-457, 2004. https://doi.org/10.1016/S0929-1199(03)00025-7
RODRIGUES, Lúcia Lima; CRAIG, Russell. Assessing international accounting harmonization using Hegelian dialectic, isomorphism and Foucault. Critical Perspectives on Accounting, v. 18, n. 6, p. 739-757, 2007. https://doi.org/10.1016/j.cpa.2006.02.007
SCAPENS, Robert W. Never mind the gap: towards an institutional perspective on management accounting practice. Management accounting research, v. 5, n. 3-4, p. 301-321, 1994. https://doi.org/10.1006/mare.1994.1019
SCOTT, W. Richard. Institutions and organizations: Ideas, interests, and identities. Sage publications, 2013.
SHARMA, Sunil et al. Strategic Responses to Deregulation: An Institutional Theory Perspective. Indian Institute of Management Ahmedabad, Research and Publication Department, 2015. http://hdl.handle.net/11718/16596
SILVA, Angelino Fernandes; DA SILVA MACEDO, Marcelo Alvaro; DA COSTA MARQUES, José Augusto Veiga. Análise da Relevância da Informação Contábil no Setor Brasileiro de Energia Elétrica no período de 2005 a 2009: um estudo comparativo entre as informações de lucro e de caixa. Contabilidade Vista & Revista, v. 24, n. 2, p. 63-90, 2013. https://www.redalyc.org/articulo.oa?id=197031270004
TOURON, Philippe. The adoption of US GAAP by French firms before the creation of the International Accounting Standard Committee: an institutional explanation. Critical Perspectives on Accounting, v. 16, n. 6, p. 851-873, 2005. https://doi.org/10.1016/j.cpa.2003.08.011
TSAMENYI, Mathew; CULLEN, John; GONZÁLEZ, José María González. Changes in accounting and financial information system in a Spanish electricity company: A new institutional theory analysis. Management Accounting Research, v. 17, n. 4, p. 409-432, 2006. https://doi.org/10.1016/j.mar.2006.02.002
TUTTLE, Brad; DILLARD, Jesse. Beyond competition: Institutional isomorphism in US accounting research. Accounting Horizons, v. 21, n. 4, p. 387-409, 2007. https://doi.org/10.2308/acch.2007.21.4.387
OULASVIRTA, Lasse. The reluctance of a developed country to choose International Public Sector Accounting Standards of the IFAC. A critical case study. Critical Perspectives on Accounting, v. 25, n. 3, p. 272-285, 2014. https://doi.org/10.1016/j.cpa.2012.12.001
YAPA, Prem WS; KRAAL, Diane; JOSHI, Mahesh. The adoption of ‘International Accounting Standard (IAS) 12 Income Taxes’: Convergence or divergence with local accounting standards in selected ASEAN countries? Australasian Accounting, Business and Finance Journal, v. 9, n. 1, p. 3-24, 2015. https://papers.ssrn.com/abstract_id=2490331
YOSRA Mnif Sellami & YOSRA Gafsi. Institutional and Economic Factors Affecting the Adoption of International Public Sector Accounting Standards, International Journal of Public Administration, 42:2, 119-131, 2019. DOI: 10.1080/01900692.2017.1405444.
ZARZESKI, Marilyn Taylor. Spontaneous harmonization effects of culture and market forces on accounting disclosure practices. Accounting horizons, v. 10, n. 1, p. 18, 1996.
ZUCKER, Lynne G. Institutional theories of organization. Annual review of sociology, v. 13, n. 1, p. 443-464, 1987. https://doi.org/10.1146/annurev.so.13.080187.002303
Published
2023-02-10
How to Cite
Silva, J. A. da, Cescon, J. A., Martins, V. A., Araújo, T. V. de, & Brunozi Júnior, A. C. (2023). A Isomorphic pressures in the accounting judgment process. Enfoque: Reflexão Contábil, 42(1), 133-153. https://doi.org/10.4025/enfoque.v42i1.57729
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