INSTITUTIONALIZATION PROCESS OF CONTROLLERSHIP HABITS AND ROUTINES: A CASE STUDY IN FAMILY BUSINESS

The study aims to investigate the institutionalization process of controllership habits and routines in family business. An exploratory research was conducted through a case study, with a qualitative approach. The survey data were collected from administration reports of the period from 1998 to 2007...

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Principais autores: Beuren, Ilse Maria, Oliveira, Everaldo Leonel de
Formato: Online
Idioma:por
Publicado em: Portal de Periódicos Eletrônicos da UFRN
Endereço do item:https://periodicos.ufrn.br/ambiente/article/view/2145
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spelling oai:periodicos.ufrn.br:article-21452019-10-09T22:35:18Z INSTITUTIONALIZATION PROCESS OF CONTROLLERSHIP HABITS AND ROUTINES: A CASE STUDY IN FAMILY BUSINESS PROCESSO DE INSTITUCIONALIZAÇÃO DE HÁBITOS E ROTINAS DE CONTROLADORIA: UM ESTUDO DE CASO EM EMPRESA FAMILIAR Beuren, Ilse Maria Oliveira, Everaldo Leonel de Teoria institucional. Hábitos. Rotinas. Controladoria. Empresa familiar. The study aims to investigate the institutionalization process of controllership habits and routines in family business. An exploratory research was conducted through a case study, with a qualitative approach. The survey data were collected from administration reports of the period from 1998 to 2007 and in direct interview with the controller of the company. The goal of the documental research was to identify changes in external and internal environments that could demand changes in controllership habits and routines of the company. In the analysis of the interviews were used, as a reference, the four steps of habits and routines institutionalization proposed by Burns and Scapens (2000). The results show that the institutionalization of controllership habits and routines process in a company happened in accordance with the steps proposed by Burns and Scapens (2000), through the codification of rules and regulations, its incorporation and reproduction by the actors, until its complete institutionalization. It is concluded that the institutionalization of controllership habits and routines has been happening in the company based on the mechanisms designed to promote the incorporation and reproduction of rules and organizational routines.  Keywords: Institutional theory. Habits. Routines. Controllership. Family business. O estudo objetiva investigar o processo de institucionalização de hábitos e rotinas de controladoria em empresa familiar. Pesquisa exploratória foi realizada por meio de um estudo de caso, com abordagem qualitativa. Os dados da pesquisa foram levantados nos relatórios de administração do período de 1998 a 2007 e em entrevista direta com o controller da empresa.  Na pesquisa documental buscou-se identificar mudanças dos ambientes externo e interno que pudessem exigir alterações nos hábitos e rotinas de controladoria da empresa. Na análise de conteúdo das entrevistas utilizaram-se como referência as quatro etapas para institucionalização de hábitos e rotinas propostas por Burns e Scapens (2000). Os resultados mostram que o processo de institucionalização de hábitos e rotinas de controladoria ocorreu na empresa de acordo com as etapas propostas por Burns e Scapens (2000), por meio da codificação de normas e regras, sua incorporação e reprodução pelos atores, até ocorrer a sua completa institucionalização. Conclui-se que o processo de institucionalização de hábitos e rotinas de controladoria vem acontecendo na empresa a partir dos mecanismos desenvolvidos para promover a incorporação e reprodução de normas e regras nas rotinas organizacionais.  Portal de Periódicos Eletrônicos da UFRN 2012-10-24 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf application/octet-stream application/msword application/msword application/msword https://periodicos.ufrn.br/ambiente/article/view/2145 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 4 No. 2 (2012): Jul./Dez.; 172-189 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 4 Núm. 2 (2012): Jul./Dez.; 172-189 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 4 n. 2 (2012): Jul./Dez.; 172-189 2176-9036 por https://periodicos.ufrn.br/ambiente/article/view/2145/1579 https://periodicos.ufrn.br/ambiente/article/view/2145/10150 https://periodicos.ufrn.br/ambiente/article/view/2145/10151 https://periodicos.ufrn.br/ambiente/article/view/2145/10152 https://periodicos.ufrn.br/ambiente/article/view/2145/10153 Copyright (c) 2016 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036
institution Periódicos UFRN
collection Portal de Pediódicos Eletrônicos da UFRN
language por
format Online
author Beuren, Ilse Maria
Oliveira, Everaldo Leonel de
spellingShingle Beuren, Ilse Maria
Oliveira, Everaldo Leonel de
INSTITUTIONALIZATION PROCESS OF CONTROLLERSHIP HABITS AND ROUTINES: A CASE STUDY IN FAMILY BUSINESS
author_facet Beuren, Ilse Maria
Oliveira, Everaldo Leonel de
author_sort Beuren, Ilse Maria
title INSTITUTIONALIZATION PROCESS OF CONTROLLERSHIP HABITS AND ROUTINES: A CASE STUDY IN FAMILY BUSINESS
title_short INSTITUTIONALIZATION PROCESS OF CONTROLLERSHIP HABITS AND ROUTINES: A CASE STUDY IN FAMILY BUSINESS
title_full INSTITUTIONALIZATION PROCESS OF CONTROLLERSHIP HABITS AND ROUTINES: A CASE STUDY IN FAMILY BUSINESS
title_fullStr INSTITUTIONALIZATION PROCESS OF CONTROLLERSHIP HABITS AND ROUTINES: A CASE STUDY IN FAMILY BUSINESS
title_full_unstemmed INSTITUTIONALIZATION PROCESS OF CONTROLLERSHIP HABITS AND ROUTINES: A CASE STUDY IN FAMILY BUSINESS
title_sort institutionalization process of controllership habits and routines: a case study in family business
description The study aims to investigate the institutionalization process of controllership habits and routines in family business. An exploratory research was conducted through a case study, with a qualitative approach. The survey data were collected from administration reports of the period from 1998 to 2007 and in direct interview with the controller of the company. The goal of the documental research was to identify changes in external and internal environments that could demand changes in controllership habits and routines of the company. In the analysis of the interviews were used, as a reference, the four steps of habits and routines institutionalization proposed by Burns and Scapens (2000). The results show that the institutionalization of controllership habits and routines process in a company happened in accordance with the steps proposed by Burns and Scapens (2000), through the codification of rules and regulations, its incorporation and reproduction by the actors, until its complete institutionalization. It is concluded that the institutionalization of controllership habits and routines has been happening in the company based on the mechanisms designed to promote the incorporation and reproduction of rules and organizational routines.  Keywords: Institutional theory. Habits. Routines. Controllership. Family business.
publisher Portal de Periódicos Eletrônicos da UFRN
publishDate 2012
url https://periodicos.ufrn.br/ambiente/article/view/2145
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