ISOMORPHISM OF EVIDENCE IN MANAGEMENT ACCOUNTING PRACTICES: A STUDY AMONG COMPANIES IN THE MINERAL WATER INDUSTRY OF PARAIBA
Through the lens of New Institutional Sociology, the management accounting practices can be institutionalized in organizations that seek legitimacy, which in turn lead them to be more similar amongst themselves, being this "homogenization" captured by isomorphism. The objective of this pap...
| Autores: | , |
|---|---|
| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2018 |
| País: | Brasil |
| Institución: | Universidade Federal do Rio Grande do Norte (UFRN) |
| Repositorio: | Revista Ambiente Contábil |
| Idioma: | portugués |
| OAI Identifier: | oai:periodicos.ufrn.br:article/13161 |
| Acceso en línea: | https://periodicos.ufrn.br/ambiente/article/view/13161 |
| Access Level: | acceso abierto |
| Palabra clave: | Management Accounting. Practices of management accounting. Isomorphism. Contraloría. Prácticas de contabilidad gerencial. Isomorfismo. Controladoria. Práticas de contabilidade gerencial. Isomorfismo. |
| Sumario: | Through the lens of New Institutional Sociology, the management accounting practices can be institutionalized in organizations that seek legitimacy, which in turn lead them to be more similar amongst themselves, being this "homogenization" captured by isomorphism. The objective of this paper was to investigate the management accounting practices among companies dedicated to the production of bottled mineral water in State of Paraíba, Brazil, looking for evidences of isomorphism. For the operationalization of this research, an exploratory and descriptive study of a qualitative nature, was carried out through semi-structured interviews with its managers within four of these companies, all of them registered in the Federation of Paraíba State Industries - FIEP-PB. The results point to the presence of isomorphic behavior regarding the cost of procedures, as well as the procedures for the performance evaluation within these companies. |
|---|