Evaluating management accounting change according to the institutional theory approach

Reinaldo Guerreiro, Carlos Alberto Pereira and Fábio Frezatti

Journal of Accounting & Organizational Change, 2006, vol. 2, issue 3, 196-228

Abstract: Purpose - The objective of this case study is to evaluate the change process, under the old institutional economics (OIE) approach, that had occurred within the management‐accounting system of Brazilian bank. The present study examines the efficacy of the change process in management accounting, from the perspective of system users, seven years after its beginning. Design/methodology/approach - The research is based on a case study. The study presents a literature review of institutional theory and a case study of Banco do Brasil – a large Brazilian bank that has implemented profound changes in its management‐accounting system. Findings - The results indicate that new concepts have been effectively institutionalised and converted into new values, habits, and routines inside the organisation. The study provides new insights into management‐accounting change. Research limitations/implications - A single case study does not allow the results to be generalised to other organisations. Originality/value - The study offers a conceptual structure and operational guidelines to evaluate institutionalisation of management‐accounting change processes. The main contribution of this study is to offer new operational insights on management‐ accounting institutionalisation using the conceptual framework proposed by Burns and Scapens.

Keywords: Management accounting; Organizational theory; Change management; Banks; Brazil (search for similar items in EconPapers)
Date: 2006
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:jaocpp:18325910610690063

DOI: 10.1108/18325910610690063

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