Implementation Processo of IFRS: a theoretical essay on the justifications related to resistance to organizational change under Lewin’s theory

The implementation process of the International Financial Reporting Standards (IFRS) in Brazilian companies brought about different organizational changes that in some of them caused the phenomenon of resistance to change, with different levels of intensity. The occurrence of this phenomenon negativ...

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Authors: Boscov, Camila Pereira, Rezende, Gabriel Ribeiro
Format: article
Status:Published version
Publication Date:2016
Country:Brasil
Institution:Academia Brasileira de Ciências Contábeis (Abracicon)
Repository:Revista de Educação e Pesquisa em Contabilidade
Language:Portuguese
English
OAI Identifier:oai:ojs.www.repec.org.br:article/1353
Online Access:https://www.repec.org.br/repec/article/view/1353
Access Level:Open access
Keyword:implementação do IFRS
mudanças organizacionais
etapas de mudança de Lewin (1947)
resistência à mudança.
Implementation of IFRS
Organizational changes
Lewin’s stages of change (1947)
Resistance to change
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oai_identifier_str oai:ojs.www.repec.org.br:article/1353
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dc.title.none.fl_str_mv Implementation Processo of IFRS: a theoretical essay on the justifications related to resistance to organizational change under Lewin’s theory
Processo de Implementação do IFRS: um ensaio teórico sobre as justificativas relacionadas a resistências às mudanças organizacionais sob a teoria de Lewin
title Implementation Processo of IFRS: a theoretical essay on the justifications related to resistance to organizational change under Lewin’s theory
spellingShingle Implementation Processo of IFRS: a theoretical essay on the justifications related to resistance to organizational change under Lewin’s theory
Boscov, Camila Pereira
implementação do IFRS
mudanças organizacionais
etapas de mudança de Lewin (1947)
resistência à mudança.
Implementation of IFRS
Organizational changes
Lewin’s stages of change (1947)
Resistance to change
title_short Implementation Processo of IFRS: a theoretical essay on the justifications related to resistance to organizational change under Lewin’s theory
title_full Implementation Processo of IFRS: a theoretical essay on the justifications related to resistance to organizational change under Lewin’s theory
title_fullStr Implementation Processo of IFRS: a theoretical essay on the justifications related to resistance to organizational change under Lewin’s theory
title_full_unstemmed Implementation Processo of IFRS: a theoretical essay on the justifications related to resistance to organizational change under Lewin’s theory
title_sort Implementation Processo of IFRS: a theoretical essay on the justifications related to resistance to organizational change under Lewin’s theory
dc.creator.none.fl_str_mv Boscov, Camila Pereira
Rezende, Gabriel Ribeiro
author Boscov, Camila Pereira
author_facet Boscov, Camila Pereira
Rezende, Gabriel Ribeiro
author_role author
author2 Rezende, Gabriel Ribeiro
author2_role author
dc.subject.por.fl_str_mv implementação do IFRS
mudanças organizacionais
etapas de mudança de Lewin (1947)
resistência à mudança.
Implementation of IFRS
Organizational changes
Lewin’s stages of change (1947)
Resistance to change
topic implementação do IFRS
mudanças organizacionais
etapas de mudança de Lewin (1947)
resistência à mudança.
Implementation of IFRS
Organizational changes
Lewin’s stages of change (1947)
Resistance to change
description The implementation process of the International Financial Reporting Standards (IFRS) in Brazilian companies brought about different organizational changes that in some of them caused the phenomenon of resistance to change, with different levels of intensity. The occurrence of this phenomenon negatively affected the adaptation to the new standards. The objective in this article is to justify the different forms of resistance Boscov (2013) found in three Brazilian companies that were going through the international financial standard convergence process, from the perspective of the three stages of change proposed by Lewin (1947). Using Lewin’s theory, we expect to survey and better understand potential justifications for the incidence of the phenomenon resistance to change in the financial reporting standards. Therefore, a theoretical essay was developed on the theme resistance to change due to the implementation of the IFRS. After the study, it was concluded that, among the three companies Boscov (2013) monitored, only one company managed to achieve the full implementation of the new standards without resistance. At the other two companies, the phenomenon resistance to change occurs, in which there is no consensus on the use of the figures the IFRS produce in the decision process. As the cause of this phenomenon, the company agents’ initial perception is appointed that the change would not offer great benefits to the company’s decision process. For further studies, analyzing the current status of the resistance phenomenon at these two companies and the expansion of the study sample are recommended.
publishDate 2016
dc.date.none.fl_str_mv 2016-10-11
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://www.repec.org.br/repec/article/view/1353
10.17524/repec.v10i4.1353
url https://www.repec.org.br/repec/article/view/1353
identifier_str_mv 10.17524/repec.v10i4.1353
dc.language.iso.fl_str_mv por
eng
language por
eng
dc.relation.none.fl_str_mv https://www.repec.org.br/repec/article/view/1353/1191
https://www.repec.org.br/repec/article/view/1353/1215
dc.rights.driver.fl_str_mv Copyright (c) 2016 Revista de Educação e Pesquisa em Contabilidade (REPeC)
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2016 Revista de Educação e Pesquisa em Contabilidade (REPeC)
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/pdf
dc.publisher.none.fl_str_mv Academia Brasileira de Ciências Contábeis (ABRACICON)
publisher.none.fl_str_mv Academia Brasileira de Ciências Contábeis (ABRACICON)
dc.source.none.fl_str_mv Journal of Education and Research in Accounting (REPeC); Vol. 10 No. 4 (2016): Outubro-Dezembro
Revista de Educação e Pesquisa em Contabilidade (REPeC); v. 10 n. 4 (2016): Outubro-Dezembro
1981-8610
1981-8610
10.17524/repec.v10i4
reponame:Revista de Educação e Pesquisa em Contabilidade
instname:Academia Brasileira de Ciências Contábeis (Abracicon)
instacron:ABRACICON
instname_str Academia Brasileira de Ciências Contábeis (Abracicon)
instacron_str ABRACICON
institution ABRACICON
reponame_str Revista de Educação e Pesquisa em Contabilidade
collection Revista de Educação e Pesquisa em Contabilidade
repository.name.fl_str_mv Revista de Educação e Pesquisa em Contabilidade - Academia Brasileira de Ciências Contábeis (Abracicon)
repository.mail.fl_str_mv repeccfc@gmail.com
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spelling Implementation Processo of IFRS: a theoretical essay on the justifications related to resistance to organizational change under Lewin’s theoryProcesso de Implementação do IFRS: um ensaio teórico sobre as justificativas relacionadas a resistências às mudanças organizacionais sob a teoria de Lewinimplementação do IFRSmudanças organizacionaisetapas de mudança de Lewin (1947)resistência à mudança.Implementation of IFRSOrganizational changesLewin’s stages of change (1947)Resistance to changeThe implementation process of the International Financial Reporting Standards (IFRS) in Brazilian companies brought about different organizational changes that in some of them caused the phenomenon of resistance to change, with different levels of intensity. The occurrence of this phenomenon negatively affected the adaptation to the new standards. The objective in this article is to justify the different forms of resistance Boscov (2013) found in three Brazilian companies that were going through the international financial standard convergence process, from the perspective of the three stages of change proposed by Lewin (1947). Using Lewin’s theory, we expect to survey and better understand potential justifications for the incidence of the phenomenon resistance to change in the financial reporting standards. Therefore, a theoretical essay was developed on the theme resistance to change due to the implementation of the IFRS. After the study, it was concluded that, among the three companies Boscov (2013) monitored, only one company managed to achieve the full implementation of the new standards without resistance. At the other two companies, the phenomenon resistance to change occurs, in which there is no consensus on the use of the figures the IFRS produce in the decision process. As the cause of this phenomenon, the company agents’ initial perception is appointed that the change would not offer great benefits to the company’s decision process. For further studies, analyzing the current status of the resistance phenomenon at these two companies and the expansion of the study sample are recommended.O processo de implementação do International Financial Reporting Standards (IFRS) nas empresas brasileiras ocasionou diversas mudanças organizacionais, gerando em algumas delas, em diferentes intensidades, o fenômeno de resistência à mudança. A ocorrência desse fenômeno fez com que a adequação às novas normas fosse prejudicada. Este artigo tem como objetivo justificar as diferentes formas de resistência encontradas por Boscov (2013) em três empresas brasileiras, que estavam passando pelo processo de convergência internacional das normas contábeis, sob o olhar das três etapas de mudança propostas por Lewin (1947). Espera-se que, utilizando a teoria de Lewin, potenciais justificativas para a incidência do fenômeno de resistência à mudança das normas contábeis sejam levantadas e melhor compreendidas. Para isso, foi realizado um ensaio teórico acerca do tema resistência à mudança em razão da implementação do IFRS. Após o estudo, foi concluído que, das três empresas acompanhadas por Boscov (2013), somente uma companhia conseguiu atingir a implementação plena das novas normas com a ausência de resistência. Nas outras duas empresas, há o fenômeno de resistência à mudança, nas quais os números gerados pelo IFRS não são usados de forma consensual no processo de tomada de decisão. Aponta-se como causa desse fenômeno a percepção inicial, por parte dos agentes nas empresas, de que a mudança não traria grandes benefícios ao processo de tomada de decisão da companhia. Para estudos posteriores, recomenda-se uma análise de como está o fenômeno de resistência nessas duas companhias atualmente e ampliação da amostra de estudo.Academia Brasileira de Ciências Contábeis (ABRACICON)2016-10-11info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfhttps://www.repec.org.br/repec/article/view/135310.17524/repec.v10i4.1353Journal of Education and Research in Accounting (REPeC); Vol. 10 No. 4 (2016): Outubro-DezembroRevista de Educação e Pesquisa em Contabilidade (REPeC); v. 10 n. 4 (2016): Outubro-Dezembro1981-86101981-861010.17524/repec.v10i4reponame:Revista de Educação e Pesquisa em Contabilidadeinstname:Academia Brasileira de Ciências Contábeis (Abracicon)instacron:ABRACICONporenghttps://www.repec.org.br/repec/article/view/1353/1191https://www.repec.org.br/repec/article/view/1353/1215Copyright (c) 2016 Revista de Educação e Pesquisa em Contabilidade (REPeC)info:eu-repo/semantics/openAccessBoscov, Camila PereiraRezende, Gabriel Ribeiro2017-03-14T00:48:37Zoai:ojs.www.repec.org.br:article/1353Revistahttp://www.repec.org.br/repec/ONGhttp://www.repec.org.br/repec/oairepeccfc@gmail.com1981-86101981-8610opendoar:2017-03-14T00:48:37Revista de Educação e Pesquisa em Contabilidade - Academia Brasileira de Ciências Contábeis (Abracicon)false
score 15.301629

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