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- Title
CONTRADIÇÕES INSTITUCIONAIS E A MUDANÇA NA CONTABILIDADE:UM ESTUDO EM UMA EMPRESA ALIMENTÍCIA.
- Authors
dos Santos, Juliane Carla; de Moura Soeiro, Tiago; Nascimento de Araújo, João Gabriel; dos Prazeres, Rodrigo Vicente; Gonçalves de Araujo, Juliana
- Abstract
The general objective of this study was to identify which sources of institutional contradictions were accumulated so that the company analyzed in this study adopted the accounting change, specifying the verification of how the new accounting was implemented. Methodological conduction followed a descriptive and qualitative approach in which the data were collected interviewing directors, the managers and collaborators of the company analyzed. Using the Seo and Creed (2002) model, three accumulated institutional contradictions were identified: technical inefficiency, non-adaptability and institutional incompatibility between the institutional actors. Thus, it was possible to infer that these institutional contradictions stimulated the change in accounting in the company case study.
- Publication
Veredas FAVIP: Revista Eletrônica de Ciências e Cultura, 2017, Vol 10, Issue 2, p23
- ISSN
1679-1746
- Publication type
Article