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| Format: | Artículo científico |
| Langue: | en |
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Universidade de São Paulo
2017
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| Accès en ligne: | https://www.redalyc.org/articulo.oa?id=257149916005 |
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| author | Márcia Maria dos Santos Bortolocci Espejo |
| author_facet | Márcia Maria dos Santos Bortolocci Espejo |
| contents | Why has not it worked? An empirical application of the extended Burns and Scapens’ framework within the implementation of a controlling department Márcia Maria dos Santos Bortolocci Espejo Neusa Sawczuk von Eggert Administración y Contabilidad study case Controllership implementation institutional theory The aim of this study is to understand the implementation of a controlling department within Bogt and Scapens’ framework (2014) as an empirical observation mechanism towards investigating rationalities that prevented its implementation. This study was conducted in a quite successful 63-year old company in the South of Brazil. We hope these results promote practical insight to those interested in supporting changes within this field of organizational environment. There had been two main reasons leading to such work: a lack of equivalent study in the scholarly literature as well as empirical application of Burns and Scapens’ framework (2000) reorganized by Bogt and Scapens (2014). Bogt and Scapens (2014), inspired by different logics (Bogt & Scapens, 2012) and in order to revaluate their original framework (2000), suggest the introduction o f a fairly important term: rationality. This new element shows the deliberate action from the organizational player – his/ her way of thinking. However, even with the introduction of rationales within the model by Bogt and Scapens (2014), rules and routines remain as important elements so that actions take shape. Used methodology consists of an interpretational case study with document analysis, direct observation, and application of semi-structured interviews. Through the interviews and discussions with individuals involved in the study, it can be observed that some rationality resulted in conflicts. Different rationales and the culture of the individual and the organization are relevant aspects observed in the speeches analyzed; all may be factors, which led to the gap within the process of implementation of controlling department in the organization. In addition, time factors suggested in the extended Bogt and Scapens’ (2014) framework is of utmost importance for changes must occur gradually. 2017 artículo científico 1519-7077 https://www.redalyc.org/articulo.oa?id=257149916005 en http://www.redalyc.org/revista.oa?id=2571 Revista Contabilidade & Finanças - USP application/pdf Universidade de São Paulo Revista Contabilidade & Finanças - USP (Brasil) Num.73 Vol.28 |
| format | Artículo científico |
| id | redalyc_257149916005 |
| language | en |
| publishDate | 2017 |
| publisher | Universidade de São Paulo |
| spellingShingle | Why has not it worked? An empirical application of the extended Burns and Scapens’ framework within the implementation of a controlling department Márcia Maria dos Santos Bortolocci Espejo Administración y Contabilidad study case Controllership implementation institutional theory Why has not it worked? An empirical application of the extended Burns and Scapens’ framework within the implementation of a controlling department Márcia Maria dos Santos Bortolocci Espejo Neusa Sawczuk von Eggert Administración y Contabilidad study case Controllership implementation institutional theory The aim of this study is to understand the implementation of a controlling department within Bogt and Scapens’ framework (2014) as an empirical observation mechanism towards investigating rationalities that prevented its implementation. This study was conducted in a quite successful 63-year old company in the South of Brazil. We hope these results promote practical insight to those interested in supporting changes within this field of organizational environment. There had been two main reasons leading to such work: a lack of equivalent study in the scholarly literature as well as empirical application of Burns and Scapens’ framework (2000) reorganized by Bogt and Scapens (2014). Bogt and Scapens (2014), inspired by different logics (Bogt & Scapens, 2012) and in order to revaluate their original framework (2000), suggest the introduction o f a fairly important term: rationality. This new element shows the deliberate action from the organizational player – his/ her way of thinking. However, even with the introduction of rationales within the model by Bogt and Scapens (2014), rules and routines remain as important elements so that actions take shape. Used methodology consists of an interpretational case study with document analysis, direct observation, and application of semi-structured interviews. Through the interviews and discussions with individuals involved in the study, it can be observed that some rationality resulted in conflicts. Different rationales and the culture of the individual and the organization are relevant aspects observed in the speeches analyzed; all may be factors, which led to the gap within the process of implementation of controlling department in the organization. In addition, time factors suggested in the extended Bogt and Scapens’ (2014) framework is of utmost importance for changes must occur gradually. 2017 artículo científico 1519-7077 https://www.redalyc.org/articulo.oa?id=257149916005 en http://www.redalyc.org/revista.oa?id=2571 Revista Contabilidade & Finanças - USP application/pdf Universidade de São Paulo Revista Contabilidade & Finanças - USP (Brasil) Num.73 Vol.28 |
| title | Why has not it worked? An empirical application of the extended Burns and Scapens’ framework within the implementation of a controlling department |
| topic | Administración y Contabilidad study case Controllership implementation institutional theory |
| url | https://www.redalyc.org/articulo.oa?id=257149916005 |