A contabilidade gerencial: uma perspectiva de ciclo de vida de seu desenvolvimento nas organizações

Necyk, George Anthony; Frezatti, Fábio

doi:10.1590/S1984-92302010000400008

Resumos

Este trabalho teve como objetivo ampliar o entendimento de como a Contabilidade Gerencial se desenvolve ao longo do tempo em uma organização, tomando como base o modelo de estágios de ciclo de vida de Miller e Friesen (1984), para organizações em geral, e o trabalho de Greenwood e Hinings (1993, 1996), que trata da dinâmica de transição entre estágios organizacionais, ambos baseados na Teoria da Configuração. A estratégia de pesquisa utilizada foi a de um estudo de caso único, que se justificou pela complexidade do tema e pela abordagem longitudinal retrospectiva. A empresa objeto deste estudo foi uma indústria de transformação com mais de 40 anos de idade. Em um horizonte de análise de 15 anos, foi possível constatar como a evolução dos estágios de ciclo de vida afeta o desenvolvimento da Contabilidade Gerencial: dentro do mesmo estágio, aprofundando as características das soluções existentes; e na transição entre estágios distintos, alterando as soluções, introduzindo novas características. O trabalho é concluído com sugestões para estudos futuros, na expectativa de que se continue ampliando o entendimento do tema do desenvolvimento da Contabilidade Gerencial.

Contabilidade gerencial; Ciclo de vida; Teoria da configuração

The objective of this work is to expand the understanding of how Management Accounting develops over time in an organization, taking as a foundation the Miller and Friesen (1984) life-cycle stage model for organizations in general, and the work of Greenwood and Hinings (1993, 1996) which deals with the transition dynamics between organizational stages, both based on Configuration Theory. The research strategy was a single case study, justified by the complexity of the theme and by the longitudinal retrospective approach to the study. The subject of this work was a more than 40 year-old manufacturing company. In a 15 year analysis time frame, it was possible to find how life-cycle stage evolution impacts Management Accounting development: within the same stages, deepening the characteristics of existing solutions, and in transition between distinct stages, altering solutions and introducing new characteristics. This work concludes with suggestions for future studies in the hope that knowledge about Management Accounting development continues to expand.

Management accounting; Life-cycle; Configuration theory

ARTIGOS

A contabilidade gerencial: uma perspectiva de ciclo de vida de seu desenvolvimento nas organizações

Management Accounting: a life-cycle perspective of its development in organizations

George Anthony Necyk^I; Fábio Frezatti^II

^IMestre em Ciências Contábeis pela Faculdade de Economia e Administração da Universidade de São Paulo FEA/USP. Consultor de empresas. Endereço: R. Francisco José da Silva 67/161. São Paulo/ SP. CEP: 05726-100. E-mail: gnecyk@uol.com.br

^IILivre docente e Professor titular da FEA/USP. E-mail: frezatti@usp.br

RESUMO

Este trabalho teve como objetivo ampliar o entendimento de como a Contabilidade Gerencial se desenvolve ao longo do tempo em uma organização, tomando como base o modelo de estágios de ciclo de vida de Miller e Friesen (1984), para organizações em geral, e o trabalho de Greenwood e Hinings (1993, 1996), que trata da dinâmica de transição entre estágios organizacionais, ambos baseados na Teoria da Configuração. A estratégia de pesquisa utilizada foi a de um estudo de caso único, que se justificou pela complexidade do tema e pela abordagem longitudinal retrospectiva. A empresa objeto deste estudo foi uma indústria de transformação com mais de 40 anos de idade. Em um horizonte de análise de 15 anos, foi possível constatar como a evolução dos estágios de ciclo de vida afeta o desenvolvimento da Contabilidade Gerencial: dentro do mesmo estágio, aprofundando as características das soluções existentes; e na transição entre estágios distintos, alterando as soluções, introduzindo novas características. O trabalho é concluído com sugestões para estudos futuros, na expectativa de que se continue ampliando o entendimento do tema do desenvolvimento da Contabilidade Gerencial.

Palavras-chave: Contabilidade gerencial. Ciclo de vida. Teoria da configuração.

ABSTRACT

The objective of this work is to expand the understanding of how Management Accounting develops over time in an organization, taking as a foundation the Miller and Friesen (1984) life-cycle stage model for organizations in general, and the work of Greenwood and Hinings (1993, 1996) which deals with the transition dynamics between organizational stages, both based on Configuration Theory. The research strategy was a single case study, justified by the complexity of the theme and by the longitudinal retrospective approach to the study. The subject of this work was a more than 40 year-old manufacturing company. In a 15 year analysis time frame, it was possible to find how life-cycle stage evolution impacts Management Accounting development: within the same stages, deepening the characteristics of existing solutions, and in transition between distinct stages, altering solutions and introducing new characteristics. This work concludes with suggestions for future studies in the hope that knowledge about Management Accounting development continues to expand.

Keywords: Management accounting. Life-cycle. Configuration theory.

Texto completo disponivel apenas em PDF.

Full text avaliable only in PDF

Artigo recebido em 22/02/2009. Artigo aprovado, na sua versão final, em 17/06/2010.

ANTHONY, R. N.; GOVINDARAJAN, V. Management control systems. 10^th ed. Boston: McGraw-Hill Irwin, 2000.
AUZAIR, S. M.; LANGFIELD-SMITH, K. The effect of service process type, business strategy and life cycle stage on bureaucratic MCS in service organizations. Management Accounting Research, [S.l.], v. 16, p. 399-421, 2005.
DAVILA, T. An exploratory study on the emergence of management control systems: formalizing human resources in small growing firms. Accounting, Organizations and Society, [S.l.], v. 30, p. 223-248, 2005.
DIMAGGIO, P. J.; POWELL, W. W. The new institutionalism in organization analysis. Chicago: University of Chicago Press, 1991.
DONALDSON, L. American anti-management theories of organization: a critique of paradigm proliferation. Cambridge: Cambridge University Press, 1995.
GERDIN, J.; GREVE, J. Forms of contingency fit in management accounting research a critical view. Accounting, Organizations and Society, v. 29, p. 303-326, 2004.
GLICK, W. H. et al. Studying changes in organizational design and effectiveness: retrospective event histories and periodic assessments. In: HUBER, G. P.; VAN DE VEN, A. (Orgs.). Longitudinal field research methods: studying processes of organizational change. Thousand Oaks, CA: Sage Publications, 1995. p. 126-154.
GRANLUND, M.; TAIPALEENMAKI, J. Management control and controllership in new economy firms- a life cycle perspective. Accounting, Organizations and Society, [S.l.], v. 16, p. 21-57, 2005.
GREENWOOD, R.; HININGS, C. R. Understanding strategic change: the contribution of archetypes. Academy of Management Journal, [S.l.], v. 36, n. 5, p.1052 -1081, 1993.
______; ______. Understanding radical organizational change: bringing together the old and the new institutionalism. The Academy of Management Review, [S.l.], v. 21, n. 4, p.1022 -1054, 1996.
HUBER, G. P.; VAN DE VEN, A. (Orgs.). Longitudinal field research methods: studying processes of organizational change. Thousand Oaks, CA: Sage Publications, 1995.
KOTECKI, M. L. Building a future: creating and leveraging organization resilience within the context of history, change, and continuity. 2001. Tese (Doutorado) Benedictine University, Lisle, 2001.
LEONARD-BARTON, D. A dual methodology for case studies: synergistic use of longitudinal single site with replicated multiple sites. In: HUBER, G. P.; VAN DE VEN, A. (Orgs.). Longitudinal field research methods: studying processes of organizational change. Thousand Oaks, CA: Sage Publications, 1995. p. 38-64.
LEVIE, J.; HAY, M. Progress or just proliferation? A historical review of stages models of early corporate growth. Working Paper, 1999.
MEYER, A. D.; TSUI, A. S.; HININGS, C. R. Configurational approaches to organizational analisys. Academy of Management Journal, v. 36, n. 6, p. 11751195, dec., 1993.
MILES, M. B.; HUBERMAN, A. M. Qualitative data analysis. 2^nd ed. Thousand Oaks, CA: Sage Publications, 1994.
MILLER, D. Configurations of strategy and structure: towards a synthesis. Strategic Management Journal, [S.l.], v. 7, n. 3, p. 233-249, may/june, 1986.
______. The genesis of configurations. Academy of Management, [S.l.], v. 12, n. 4, p. 686-701, oct., 1987.
______. Configurations revisited. Strategic Management Journal, [S.l.], v. 17, n. 1, p. 505-512, jul., 1996.
MILLER, D.; FRIESEN P. H. Archetypes of organizational transition. Administrative Science Quarterly, [S.l.], v. 25, p. 268-299, june, 1980a.
______; ______. Momentum and revolution in organizational adaptation. Academy of Management Journal, [S.l.], v. 23, p. 591-614, dec., 1980b.
______; ______. A longitudinal study of the corporate life cycle. Management Science, [S.l.], v. 30, n. 10, p. 1161-1183, 1984.
MOORES, K.; YUEN, S. Management accounting systems and organizational configuration: a life-cycle perspective. Accounting, Organizations and Society, [S.l.], v. 26, p. 351-389, 2001.
PETTIGREW, A. M. Longitudinal field research on change: theory and practice. In: HUBER, G. P.; VAN DE VEN, A. (Orgs.). Longitudinal field research methods: studying processes of organizational change. Thousand Oaks, CA: Sage Publications, 1995. p. 91-125.
SEIDMAN, I. E. Interviewing as qualitative research: a guide for researchers in education and the social sciences. New York: Teachers College, Columbia University, 1991.
SELZNICK, P. Leadership in administration. New York: Harper and Row, 1957.
SMITH, H. W. Strategies of social research. Englewood Cliffs, NJ: Prentice-Hall, 1975.
VAN DE VEN, A. H.; POOLE, M. S. Methods for studying innovation development in the Minnesota innovation research program. In: HUBER, G. P.; VAN DE VEN, A. (Orgs.). Longitudinal field research methods: studying processes of organizational change. Thousand Oaks, CA: Sage Publications, 1995. p. 155-185.
YIN, R. K. Estudo de caso: planejamento e métodos. 3^a ed. Porto Alegre: Bookman, 2005.

Datas de Publicação

Publicação nesta coleção
04 Set 2014
Data do Fascículo
Dez 2010

Histórico

Recebido
22 Fev 2009
Aceito
17 Jun 2010

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

[1] ANTHONY, R. N.; GOVINDARAJAN, V. Management control systems. 10^th ed. Boston: McGraw-Hill Irwin, 2000.

[2] AUZAIR, S. M.; LANGFIELD-SMITH, K. The effect of service process type, business strategy and life cycle stage on bureaucratic MCS in service organizations. Management Accounting Research, [S.l.], v. 16, p. 399-421, 2005.

[3] DAVILA, T. An exploratory study on the emergence of management control systems: formalizing human resources in small growing firms. Accounting, Organizations and Society, [S.l.], v. 30, p. 223-248, 2005.

[4] DIMAGGIO, P. J.; POWELL, W. W. The new institutionalism in organization analysis. Chicago: University of Chicago Press, 1991.

[5] DONALDSON, L. American anti-management theories of organization: a critique of paradigm proliferation. Cambridge: Cambridge University Press, 1995.

[6] GERDIN, J.; GREVE, J. Forms of contingency fit in management accounting research a critical view. Accounting, Organizations and Society, v. 29, p. 303-326, 2004.

[7] GLICK, W. H. et al. Studying changes in organizational design and effectiveness: retrospective event histories and periodic assessments. In: HUBER, G. P.; VAN DE VEN, A. (Orgs.). Longitudinal field research methods: studying processes of organizational change. Thousand Oaks, CA: Sage Publications, 1995. p. 126-154.

[8] GRANLUND, M.; TAIPALEENMAKI, J. Management control and controllership in new economy firms- a life cycle perspective. Accounting, Organizations and Society, [S.l.], v. 16, p. 21-57, 2005.

[9] GREENWOOD, R.; HININGS, C. R. Understanding strategic change: the contribution of archetypes. Academy of Management Journal, [S.l.], v. 36, n. 5, p.1052 -1081, 1993.

[10] ______; ______. Understanding radical organizational change: bringing together the old and the new institutionalism. The Academy of Management Review, [S.l.], v. 21, n. 4, p.1022 -1054, 1996.

[11] HUBER, G. P.; VAN DE VEN, A. (Orgs.). Longitudinal field research methods: studying processes of organizational change. Thousand Oaks, CA: Sage Publications, 1995.

[12] KOTECKI, M. L. Building a future: creating and leveraging organization resilience within the context of history, change, and continuity. 2001. Tese (Doutorado) Benedictine University, Lisle, 2001.

[13] LEONARD-BARTON, D. A dual methodology for case studies: synergistic use of longitudinal single site with replicated multiple sites. In: HUBER, G. P.; VAN DE VEN, A. (Orgs.). Longitudinal field research methods: studying processes of organizational change. Thousand Oaks, CA: Sage Publications, 1995. p. 38-64.

[14] LEVIE, J.; HAY, M. Progress or just proliferation? A historical review of stages models of early corporate growth. Working Paper, 1999.

[15] MEYER, A. D.; TSUI, A. S.; HININGS, C. R. Configurational approaches to organizational analisys. Academy of Management Journal, v. 36, n. 6, p. 11751195, dec., 1993.

[16] MILES, M. B.; HUBERMAN, A. M. Qualitative data analysis. 2^nd ed. Thousand Oaks, CA: Sage Publications, 1994.

[17] MILLER, D. Configurations of strategy and structure: towards a synthesis. Strategic Management Journal, [S.l.], v. 7, n. 3, p. 233-249, may/june, 1986.

[18] ______. The genesis of configurations. Academy of Management, [S.l.], v. 12, n. 4, p. 686-701, oct., 1987.

[19] ______. Configurations revisited. Strategic Management Journal, [S.l.], v. 17, n. 1, p. 505-512, jul., 1996.

[20] MILLER, D.; FRIESEN P. H. Archetypes of organizational transition. Administrative Science Quarterly, [S.l.], v. 25, p. 268-299, june, 1980a.

[21] ______; ______. Momentum and revolution in organizational adaptation. Academy of Management Journal, [S.l.], v. 23, p. 591-614, dec., 1980b.

[22] ______; ______. A longitudinal study of the corporate life cycle. Management Science, [S.l.], v. 30, n. 10, p. 1161-1183, 1984.

[23] MOORES, K.; YUEN, S. Management accounting systems and organizational configuration: a life-cycle perspective. Accounting, Organizations and Society, [S.l.], v. 26, p. 351-389, 2001.

[24] PETTIGREW, A. M. Longitudinal field research on change: theory and practice. In: HUBER, G. P.; VAN DE VEN, A. (Orgs.). Longitudinal field research methods: studying processes of organizational change. Thousand Oaks, CA: Sage Publications, 1995. p. 91-125.

[25] SEIDMAN, I. E. Interviewing as qualitative research: a guide for researchers in education and the social sciences. New York: Teachers College, Columbia University, 1991.

[26] SELZNICK, P. Leadership in administration. New York: Harper and Row, 1957.

[27] SMITH, H. W. Strategies of social research. Englewood Cliffs, NJ: Prentice-Hall, 1975.

[28] VAN DE VEN, A. H.; POOLE, M. S. Methods for studying innovation development in the Minnesota innovation research program. In: HUBER, G. P.; VAN DE VEN, A. (Orgs.). Longitudinal field research methods: studying processes of organizational change. Thousand Oaks, CA: Sage Publications, 1995. p. 155-185.

[29] YIN, R. K. Estudo de caso: planejamento e métodos. 3^a ed. Porto Alegre: Bookman, 2005.

Brasil

Brasil

A contabilidade gerencial: uma perspectiva de ciclo de vida de seu desenvolvimento nas organizações

Management accounting: a life-cycle perspective of its development in organizations

Resumos

Datas de Publicação

Histórico