Contabilidade como prática
DOI:
https://doi.org/10.21446/scg_ufrj.v14i4.31347Resumo
Neste paper procuramos debater alguns dos problemas que afetam a pesquisa positivista em contabilidade, e como a adoção da teoria organizacional baseada em métodos qualitativos pode frutiferamente contribuir para o avanço da pesquisa nesta área. Para este fim nos baseamos em pesquisas que conduzimos em hospitais públicos Portugueses para discutir como a incorporação de questões de poder, empreendedorismo institucional, hibridização, lógicas institucionais e trabalho institucional em trabalhos de contabilidade incentivam explicações mais profundas da prática contábil.
Referências
Anthony, R.N. and Govindarajan, V. (2007), Management Control Systems, 12th edition, McGraw Hill, New York, NY.
Arnaboldi, M., Lapsley, I., 2004. Modern costing innovations and legitimation: a healthcare study. Abacus. 40 (1), 1-20.
Arnaboldi, M., Lapsley, I., 2005. Activity based costing in healthcare: a UK case study. Research in Healthcare Financial Management. 10 (1), 61-75.
Battilana, J. (2006). Agency and institutions: the enabling role of individuals’ social position. Organization, 13(5), 653-676.
Battilana, J. & Lee, M. 2014. Advancing research on hybrid organizing – Insights from the Study of Social Enterprises. The Academy of Management Annals, 8(1), 397-441.
Battilana, J., Leca, B., & Boxenbaum, E. (2009). How actors change institutions: towards a theory of institutional entrepreneurship. The Academy of Management Annals, 3(1), 65-107.
Bhaskar, R. (2014). The possibility of naturalism: A philosophical critique of the contemporary human sciences. Routledge.
Bromwich, M., & Scapens, R. S. (2016). Management accounting research: 25 years on. Management Accounting Research, 31, 1-9.
Busco, C., Giovannoni, E. & Riccaboni, A. (2017) Sustaining multiple logics within hybrid organizations: Accounting, mediation and the search for innovation, Accounting, Auditing & Accountability Journal, 30(1), 191-216.
Chapman, C.S., Kern, A., 2010. Costing in the National Health Service: From Reporting to Managing. Chartered Institute of Management Accountants, London.
Clegg, S.R. (1989), Frameworks of Power, Sage, London.
Clegg, S.R. (2010), “The state, power, and agency: Missing in action in institutional theory?”, Journal of Management Inquiry, Vol. 19 No. 1, pp. 4-13.
Clegg, S.R. (2013 reprint), Power, Rule and Domination: A Critical and Empirical Understanding of Power in Sociological Theory and Organizational Life, Routledge Library Editions: Organization: Theory and Behaviour Volume 6, London.
Clegg, S.R., Courpasson, D. and Phillips, N. (2006), Power and Organizations, Sage, London.
DiMaggio, P. J. & Powell, W. W. (1983). The iron cage revisited: institutional isomorphism and collective rationality in organizational fields. American Sociological Review, 48(2), 147-160.
Friedland, R. & Alford, R. R. (1991). Bringing society back in: symbols, practices, and institutional contradictions. In W. W. Powell & P. J. DiMaggio (Eds), The New Institutionalism in Organizational Analysis, (pp. 232-263). Chicago: The University of Chicago Press.
Gioia, D.A., Corley, K.G., Hamilton, A.L., 2012. Seeking qualitative rigor in inductive research: Notes on the Gioia methodology. Organizational Research Methods. 16 (1), 15-31.
Greenwood, R. & Suddaby, R. (2006). Institutional entrepreneurship in mature fields: the big five accounting firms. Academy of Management Journal, 49(1), 27-48.
Grossi, G., Kallio, K.M., Sargiacomo, M. & Skoog, M. (2019, in press) Accounting, performance management systems and accountability changes in knowledge-intensive public organizations: A literature review and research agenda, Accounting, Auditing & Accountability Journal.
Hampel, C.E., Lawrence, T.B., Tracey, P., 2017. Institutional work: taking stock and making it matter, in: Greenwood, R., Oliver, C., Lawrence, T.B., Meyer, R.E. (Eds.), The Sage Handbook of Organizational Institutionalism, 2nd Edition. Sage, London, pp. 558-590.
Hopper, T. & Powell, A. (1985) Making sense of research into organizational and social aspects of management accounting: a review of its underlying assumptions, Journal of Management Studies, 22(5), 429-465.
Hopwood, A. G. (1999). Situating the practice of management accounting in its cultural context: introduction. Accounting, Organizations and Society, 24(5/6), 377-378.
Johnson, H.T., Kaplan, R.S., 1987. Relevance Lost: The Rise and Fall of Management Accounting. Harvard Business School Press, Boston.
Kaplan, R.S., Porter, M., 2011. How to solve the cost crisis in health care. Harvard Business Review. September 2011, 1-18.
Kaplan, R.S., Witkowski, M.L., 2014. Better accounting transforms health care delivery. Accounting Horizons. 28 (2), 365-383.
Kastber, G. & Lagström, C. (2019) Process of hybridization and de-hybridization: organizing and the task at hand, Accounting, Auditing & Accountability Journal, 32(3), 710-726.
King, M., Lapsley, I., Mitchell, F., Moyes, J., 1994a. Activity-Based Costing in Hospitals: A Case Study Investigation. Chartered Institute of Management Accountants, London.
King, M., Lapsley, I., Mitchell, F., Moyes, J., 1994b. Costing needs and practices in a changing environment: the potential for ABC in the NHS. Financial Accountability & Management. 10 (2), 143-160.
Lawrence, T.B., Suddaby, R., 2006. Institutions and institutional work, in: Clegg, S.R., Hardy, C., Lawrence, T.B., Nord, W.R. (Eds.), Handbook of Organization Studies, 2nd Edition. Sage, London, pp. 215-254.
Leca, B. & Naccache, P. (2006). A critical realist approach to institutional entrepreneurship. Organization, 13(5), 627-651.
Lee, B. & Humphrey, C. (2018) Case studies in accounting research, in Hoque, Z., Parker, L., Covaleski, M.A. & Haynes, K. (Eds) The Routledge Companion to Qualitative Accounting Research Methods, Routledge: Oxon/NY, pp. 163-183.
Lukka, K. (2010). The roles and effects of paradigms in accounting research. Management Accounting Research, 21(1), 110-115.
Maguire, S., Hardy, C., & Lawrence, T. B. (2004). Institutional entrepreneurship in emerging fields: HIV/AIDS treatment advocacy in Canada. Academy of Management Journal, 47(5), 657-679.
Major, M, Conceição, A, & Clegg, S. (2018) When institutional entrepreneurship failed: The case of a responsibility centre in a Portuguese hospital, Accounting, Auditing & Accountability Journal, 31(4), 1199-1229.
Major, M. e Clegg, S. (2019) “Managerialism Through Activity-Based Costing: The Case of Portuguese NHS Hospitals”, paper presented at Asia-Pacific Interdisciplinary Perspectives on Accounting (APIRA) conference, Auckland, New Zealand, 1-3 July 2019.
Major, M., Moll, J. and Hoque, Z. (2018) “The Qualitative Research Tradition”, em Hoque, Z. (Ed.) Methodological Issues in Accounting Research: Theories and Methods, 2nd edition, London: Spiramus, pp. 498-527.
Major, M.J. (2017) Editorial: Positivism and ‘alternative’ accounting research, Revista de Contabilidade e Finanças – USP, 28(74), 173-178, Maio/Agosto.
Merchant, K.A. and Van der Stede, W.A. (2012), Management Control Systems: Performance Measurement, Evaluation and Incentives, 3rd edition, Pearson, Harlow, England.
Meyer, J. W. & Rowan, B. (1977). Institutionalised organisations: formal structures as myth and ceremony. American Journal of Sociology, 83(2), 340-363.
Miles, M. B., Huberman, A. M., Saldaña (2014). Qualitative Data Analysis: A Methods Sourcebook, 3rd edition. Thousands Oaks, CA: Sage Publications.
Miller, P. (1994) Accounting as Social and Institutional Practice: An Introduction’, in A.G. Hopwood & P. Miller (Eds), Accounting as a Social and Institutional Practice, Cambridge University Press.
O’Mahoney, J. & Vincent, S. (2014) Critical realism as an empirical project: A beginner’s guide, in Edwards, P.K., O’Mahoney, J. & Vincent, S. (Eds) Studying Organizations Using Critical Realism: A Practical Guide, Oxford University Press: Oxford, pp. 1-20.
Parker, L. D. (2012). Qualitative management accounting research: assessing deliverables and relevance. Critical Perspectives on Accounting, 23(1), 54-70.
Ryan, B., Scapens, R. W., & Theobald, M. (2002). Research method and methodology in finance and accounting (2nd edition). London: Thomson.
Scapens, R. W. (1994). Never mind the gap: towards an institutional perspective on management accounting practice. Management Accounting Research, 5(3/4), 301-321.
Scapens, R. W. (2004). Doing case study research. In C. Humphrey & B. Lee (Eds) The Real Life Guide to Accounting Research: A Behind-the-Scenes View of Using Qualitative Research Methods (pp. 257-279). Oxford: Elsevier.
Scapens, R. W. (2006). Understanding management accounting practices: a personal journey. The British Accounting Review, 38(1), 1-30.
Seo, M. G. & Creed, W. E. D. (2002). Institutional contradictions, praxis, and institutional change: a dialectical perspective. Academy of Management Review, 27(2), 222-247.
Simons, R. (2000), Performance Measurement and Control Systems for Implementing Strategy: Text and Cases, Pearson, Upper Saddle River.
Thornton, P.H., Ocasio, W. and Lounsbury, M. (2012), The Institutional Logics Perspective: A New Approach to Culture, Structure, and Process, Oxford University Press, Oxford.
Yin, R.K. (2014), Case study research: Design and Methods, 5th edition, Sage Thousand Oaks, CA.
Downloads
Publicado
Edição
Seção
Licença
DIREITOS DE AUTOR: O autor retém, sem restrições dos direitos sobre sua obra.
DIREITOS DE REUTILIZAÇÃO: O Periódico SCG adota a Licença Creative Commons, CC BY-NC atribuição não comercial conforme a Política de Acesso Aberto ao conhecimento adotado pelo Portal de Periódicos da UFRJ. Com essa licença é permitido acessar, baixar (download), copiar, imprimir, compartilhar, reutilizar e distribuir os artigos, desde que para uso não comercial e com a citação da fonte, conferindo os devidos créditos de autoria e menção à SCG. Nesses casos, nenhuma permissão é necessária por parte dos autores ou dos editores.
DIREITOS DE DEPÓSITO DOS AUTORES/AUTOARQUIVAMENTO: Os autores são estimulados a realizarem o depósito em repositórios institucionais da versão publicada com o link do seu artigo na SCG.
