Analysis of Brazilian Cultural Features Influences on Management Accounting by Controllers' Perspective
DOI:
https://doi.org/10.21446/scg_ufrj.v0i0.45799Resumo
This paper investigates the controllers’ standpoint about Brazilian “jeitinho”. We conducted a qualitative investigation by interviewing 20 controllers to gather data from the field. All interviews were tape-recorded and fully transcribed. In order to get better insights, we conducted a CAQDA with NVivo 12. We found a general perception about Brazilian “jeitinho” being related to the formalism or a deviation of a predetermined conduct, and it is also considered as unwanted. However, improvisation is perceived as a harmful behavior, and the flexibility has two approaches, one related to capability of been able to adapt to changes, also called as adaptability, and a second to make rules flexible. Some other finds of our research are aligned to previous evidence, like positive and negative aspects were observed due to the Brazilian “jeitinho”. Also, we found that regardless company attributes, at least one or a couple of Brazilian “jeitinho” aspects can be observed, depending on behavioral restraints promoted by organizations. This way, the influence of Brazilian culture is influential according to the incentives and disincentives in each organization. Also, can be inferred that this circumstance is a consequence of a mishmash of organizational culture and management model, and philosophical believes of individuals at social and organizational levels. Therefore, our research contributes to encourage a discussion about Brazilian cultural influences over both controller occupation and management control systems.
Referências
Adler, N. J., Doktor, R., & Redding, S. G. (1986). From the Atlantic to the Pacific century: Cross-cultural management reviewed. Journal of management, 12(2), 295-318.
Adler, P. S., & Chen, C. X. (2011). Combining creativity and control: Understanding individual motivation in large-scale collaborative creativity. Accounting, Organizations and Society, 36(2), 63-85.
Ahrens, T. (2008). Overcoming the subjective–objective divide in interpretive management accounting research. Accounting, Organizations and Society, 33(2-3), 292-297.
Ahrens, T., & Chapman, C. S. (2004). Accounting for flexibility and efficiency: A field study of management control systems in a restaurant chain. Contemporary accounting research, 21(2), 271-301.
Alhassan‐Alolo, N. (2007). Gender and corruption: Testing the new consensus. Public Administration and Development: The International Journal of Management Research and Practice, 27(3), 227-237.
Amado, G., & Vinagre Brasil, H. (1991). Organizational behaviors and cultural context: The Brazilian “Jeitinho”. International Studies of Management & Organization, 21(3), 38-61.
Anderson, N., Potočnik, K., & Zhou, J. (2014). Innovation and creativity in organizations: A state-of-the-science review, prospective commentary, and guiding framework. Journal of management, 40(5), 1297-1333.
Anthony, R. N., & Govindarajan, V. (2008). Sistemas de controle gerencial: AMGH Editora.
Araújo, J. G. N. d., Soeiro, T. d. M., Matos, F. J. S. d., & Bautista, D. C. G. (2020). Jeitinho Brasileiro, Corrupção e Contabilidade. Revista Evidenciação Contábil & Finanças, 8(2).
Balbinot, Z., Minghini, L., & Borim-de-Souza, R. (2012). Indigenous Brazilian management practices. Journal of technology management & innovation, 7(4), 132-147.
Barbosa, L. (1992). jeitinho brasileiro. (3 ed.). Rio de Janeiro: Campus.
Barros, B. T. d., & Prates, M. A. S. (1996). O estilo brasileiro de administrar: Editora Atlas.
Bernardo, P., Shimada, N. E., & Ichikawa, E. Y. (2015). O formalismo e o" jeitinho" a partir da visão de estratégias e táticas de Michel de Certeau: apontamentos iniciais. Revista Gestão & Conexões, 4(1), 45-67.
Bodley, J. H. (2011). An Anthropological Perspective from Cultural Anthropology: Tribes, States and the GlobalSystem (Vol. 5th). Plymouth: Alta Mira Press.
Boyd, R., & Richerson, P. J. (1991). Culture and cooperation. In R. Hinde & J. Groebel (Eds.), Cooperation and Prosocial Behavior (pp. 27–48). Cambridge: Cambridge University Press.
Bracero, W. (1998). Intimidades: Confianza, gender, and hierarchy in the construction of Latino–Latina therapeutic relationships. Cultural Diversity and Mental Health, 4(4), 264.
Brown, M. E., Treviño, L. K., & Harrison, D. A. (2005). Ethical leadership: A social learning perspective for construct development and testing. Organizational behavior and human decision processes, 97(2), 117-134.
Choe, J. M. (2004). The consideration of cultural differences in the design of information systems. Information & Management, 41(5), 669-684.
Chu, R. A. (2020). Modelo contemporâneo da gestão à brasileira: Cengage Learning.
Chu, R. A., & Wood Jr, T. (2008). Cultura organizacional brasileira pós-globalização: global ou local? Revista de Administração Pública, 42(5), 969-991.
Ciborra, C. U. (1999). Notes on improvisation and time in organizations. Accounting, management and information technologies, 9(2), 77-94.
Connor, P. E., & Becker, B. W. (1994). Personal values and management: What do we know and why don't we know more? Journal of Management Inquiry, 3(1), 67-73.
Crossan, M. M., White, R. E., Lane, H. W., & Klus, L. (1996). The improvising organization: Where planning meets opportunity. Organizational dynamics, 24(4), 20-36.
Cunha, M. P. e. (2005). A arte dos improvisadores: a busca da estandardização na música e nas organizações. Organizações & Sociedade, 12(32).
Davila, A., Foster, G., & Oyon, D. (2009). Accounting and control, entrepreneurship and innovation: Venturing into new research opportunities. European Accounting Review, 18(2), 281-311.
Dennis, L. E., & Stroh, L. K. (1997). A little jeitinho in Brazil: A case study on international management. Journal of Management Education, 21(2), 255-261.
Dose, J. J. (1997). Work values: An integrative framework and illustrative application to organizational socialization. Journal of occupational and organizational psychology, 70(3), 219-240.
Egito, R. S., & Monteiro, W. F. (2018). O Jeitinho Brasileiro: Analisando suas características como ferramenta de conveniência e seus prejuízos sociais. Revista Estudos e Pesquisas em Administração, 2(2), 128-146.
Etemadi, H., Dilami, Z. D., Bazaz, M. S., & Parameswaran, R. (2009). Culture, management accounting and managerial performance: focus Iran. Advances in accounting, 25(2), 216-225.
Flach, L. (2012). O jeitinho brasileiro: analisando suas características e influências nas práticas organizacionais. Gestão & Planejamento-G&P, 13(3).
Flammer, C., & Bansal, P. (2017). Does a long‐term orientation create value? Evidence from a regression discontinuity. Strategic Management Journal, 38(9), 1827-1847.
Ford, C. M., & Gioia, D. A. (2000). Factors influencing creativity in the domain of managerial decision making. Journal of management, 26(4), 705-732.
Frank, B., Lambsdorff, J. G., & Boehm, F. (2011). Gender and corruption: Lessons from laboratory corruption experiments. The European Journal of Development Research, 23(1), 59-71.
Freitas, A. B. (1997). Traços brasileiros para uma análise organizacional. In F. C. P. Motta & M. P. Caldas (Eds.), Cultura organizacional e cultura brasileira (pp. 38-54). São Paulo: Atlas.
Gino, F., & Ariely, D. (2012). The dark side of creativity: original thinkers can be more dishonest. Journal of Personality and Social Psychology, 102(3), 445.
Guerreiro-Ramos, A. (1983). Administração e contexto brasileiro: esboço de uma teoria. Rio de Janeiro: Fundação Getulio Vargas.
Gurd, B., & Helliar, C. (2017). Looking for leaders:‘Balancing’innovation, risk and management control systems. The British Accounting Review, 49(1), 91-102.
Handy, C. (1987). Deuses da administração: transformando organizações Deuses da administração: transformando organizações (pp. 245-245).
Harrison, G. L. (1993). Reliance on accounting performance measures in superior evaluative style - the influence of national culture and personality. Accounting, Organizations and Society, 18(4), 319-339.
Hatch, M. J. (2002). Explorando os espaços vazios: jazz e estrutura organizacional. Revista de Administração de Empresas, 42(3), 1-17.
Hofstede, G. (2001). Culture's consequences: Comparing values, behaviors, institutions and organizations across nations: Sage publications.
Hofstede, G., Hofstede, G. J., & Minkov, M. (2010). Cultures and organizations: Software of the mind. Revised and expanded. New York: McGraw-Hill.
Horton, K. E., & Wanderley, C. d. A. (2018). Identity conflict and the paradox of embedded agency in the management accounting profession: Adding a new piece to the theoretical jigsaw. Management Accounting Research, 38, 39-50.
Jeppesen, K. K. (2019). The role of auditing in the fight against corruption. The British Accounting Review, 51(5), 100798.
Johnson, H., & Kaplan, R. (1987). Relevance lost: The rise and fall of management accounting. Boston: Harvard Business School Press.
Jones, T. M. (1991). Ethical decision making by individuals in organizations: An issue-contingent model. Academy of Management Review, 16(2), 366-395.
Kamoche, K., Cunha, M. P. E., & Cunha, J. V. d. (2003). Towards a theory of organizational improvisation: Looking beyond the jazz metaphor. Journal of Management Studies, 40(8), 2023-2051.
Kish-Gephart, J. J., Harrison, D. A., & Treviño, L. K. (2010). Bad apples, bad cases, and bad barrels: meta-analytic evidence about sources of unethical decisions at work. Journal of applied psychology, 95(1), 1.
Laverty, K. J. (1996). Economic “short-termism”: The debate, the unresolved issues, and the implications for management practice and research. Academy of Management Review, 21(3), 825-860.
Laverty, K. J. (2004). Managerial myopia or systemic short‐termism? Management Decision.
Levine, R. V., West, L. J., & Reis, H. T. (1980). Perceptions of time and punctuality in the United States and Brazil. Journal of Personality and Social Psychology, 38(4), 541.
Lewin, A. Y. (1998). Introduction—Jazz improvisation as a metaphor for organization theory. Organization Science, 9(5), 539-539.
Libby, T., & Waterhouse, J. H. (1996). Predicting change in management accounting systems. Journal of management accounting research, 8.
Luthans, F., & Doh, J. P. (2018). Organizational Culture and Diversity. In F. Luthans & J. P. Doh (Eds.), International Management: Culture, Strategy and Behavior (Vol. 10th). New York: McGraw Hill.
March, J. G., Simon, H. A., & Guetzkow, H. (1958). Organizations. New York: Wiley.
Merchant, K. A., & Manzoni, J.-F. (1989). The achievability of budget targets in profit centers: A field study Readings in Accounting for Management Control (pp. 496-520): Springer.
Merchant, K. A., & Van der Stede, W. A. (2007). Management control systems: performance measurement, evaluation and incentives: Pearson Education.
Miles, M. B., Huberman, A. M., & Saldaña, J. (2014). Qualitative data analysis: A methods sourcebook (3 ed.). Thousand Oaks, CA: Sage.
Motta, F. C. P. (1997). Cultura e organizações no Brasil. Cultura organizacional e cultura brasileira (pp. 25-37.). São Paulo: Atlas.
Motta, F. C. P., & Alcadipani, R. (1999). Jeitinho brasileiro, controle social e competição. Revista de Administração de Empresas, 39(1), 6-12.
Ocasio, W. (2011). Attention to attention. Organization Science, 22(5), 1286-1296.
Oliveira, P. T., & Machado da Silva, C. L. (2001). Características culturais nacionais em organizações industriais do setor alimentício paranaense. Organizações & Sociedade, 8(22), 1-20.
Pedroso, J. P. P., Massukado-Nakatani, M. S., & Mussi, F. B. (2009). A relação entre o jeitinho brasileiro e o perfil empreendedor: possíveis interfaces no contexto da atividade empreendedora no Brasil. Revista de Administração Mackenzie, 10(4).
Resende, M. M. (2015). Jeitinho brasileiro tem jeito?O efeito do jeitinho brasileiro e da identidade moral no comportamento ético nas organizações. (Master), Universidade de Brasília.
Rodrigues, S. B. (1996). Management in Brazil. In M. Warner (Ed.), International Encyclopedia of Business and Management. London: Routledge.
Santos, L. A. N. d., & Davel, E. (2015). Improvisação como competência cultural: uma autoetnografia da atividade gerencial no setor público. Revista Gestão & Conexões, 4(1), 91-115.
Saunders, M., Lewis, P., & Thornhill, A. (2012). Research methods for business students. London: Prentice Hall.
Schein, E. H. (1996). Culture: The missing concept in organization studies. Administrative science quarterly, 229-240.
Schwartz, S. H. (1999). A theory of cultural values and some implications for work. Applied psychology, 48(1), 23-47.
Scribner, S. (1984). Studying working intelligence. In B. Rogoff & J. Lave (Eds.), Everyday cognition: Its development in social context (pp. 9-40). Cambridge: Harvard University Press.
Shimonishi, J. d. S., & Silva, C. L. M. d. (2003). A influência de traços culturais nas atividades gerenciais de organizações altamente estruturadas. Revista Administração em Diálogo-RAD, 5(1).
Shneiderman, B. (2007). Creativity support tools: Accelerating discovery and innovation. Communications of the ACM, 50(12), 20-32.
Sitepu, E. M. P., Appuhami, R., & Su, S. (2020). How does interactive use of budgets affect creativity? Pacific Accounting Review.
Strauss, C., & Quinn, N. (2006). A Cognitive Theory of Cultural Meaning: Wiley Online Library.
Swamy, A., Knack, S., Lee, Y., & Azfar, O. (2001). Gender and corruption. Journal of development economics, 64(1), 25-55.
Taggar, S. (2002). Individual creativity and group ability to utilize individual creative resources: A multilevel model. Academy of management Journal, 45(2), 315-330.
Tanure, B. (2004). Gestão à Brasileira (3 ed.). São Paulo: Atlas.
Tanure, B., & Duarte, R. G. (2005). Leveraging competitiveness upon national cultural traits: the management of people in Brazilian companies. The International Journal of Human Resource Management, 16(12), 2201-2217.
Treviño, L. K., Den Nieuwenboer, N. A., & Kish-Gephart, J. J. (2014). (Un) ethical behavior in organizations. Annual review of psychology, 65, 635-660.
Triandis, H. C. (1996). The psychological measurement of cultural syndromes. American psychologist, 51(4), 407.
Uhl-Bien, M. (2011). Relational leadership and gender: From hierarchy to relationality Leadership, gender, and organization (pp. 65-74): Springer.
Van der Stede, W. A. (2000). The relationship between two consequences of budgetary controls: budgetary slack creation and managerial short-term orientation. Accounting, Organizations and Society, 25(6), 609-622.
Van Uden, A., Knoben, J., & Vermeulen, P. (2014). Human capital and innovation in developing countries: A firm level study. Institute for management research, Nijmegen institute for management research. Radboud University. The Netherlands.
Vieira, C. A., Costa, F. L. d., & Barbosa, L. O. (1982). O "jeitinho" brasileiro como recurso de poder. Revista de Administração Pública, 16(2), 5-31.
Wachelke, J., & Prado, A. M. (2017). A Ideologia do jeitinho brasileiro. Psicologia e Saber Social, 6(2), 146-162.
Weber, M. (1978). Economy and society: An outline of interpretive sociology. California: University of California Press.
Wiesel, F., Modell, S., & Moll, J. (2011). Customer orientation and management control in the public sector: a garbage can analysis. European Accounting Review, 20(3), 551-581.
Williams, J. J., & Seaman, A. E. (2001). Predicting change in management accounting systems: national culture and industry effects. Accounting, Organizations and Society, 26(4-5), 443-460.
Woodman, R. W., Sawyer, J. E., & Griffin, R. W. (1993). Toward a theory of organizational creativity. Academy of Management Review, 18(2), 293-321.
Yigitbasioglu, O. (2016). Firms’ information system characteristics and management accounting adaptability. International Journal of Accounting and Information Management.
Downloads
Arquivos adicionais
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.
