Uma proposta de utilização do modelo discursivo de institucionalização aplicado à contabilidade gerencial
Resumo
O presente artigo tem por objetivo efetuar uma análise dos estudos realizados sobre as relações existentes entre a área de Contabilidade Gerencial e o discurso organizacional, com uma proposta de utilização do modelo discursivo de institucionalização. A metodologia de pesquisa utilizada teve natureza exploratória, com caráter descritivo e ênfase no processo dialético. A existência de discursos implícitos ou explícitos em relatórios contábeis gerenciais ou financeiros pode afetar o modo pelo qual as realidades são construídas pelos indivíduos, sendo que a existência de diferentes discursos em uma organização pode afetar a institucionalização de novas rotinas. Considerando-se esta relação entre o discurso e o processo de institucionalização, o presente artigo teve como objetivo central analisar a evolução das pesquisas sobre o tema, com o objetivo de propor novas formas de abordagem nas pesquisas na área de contabilidade. Com base nessa análise, pode-se considerar em havendo influência do discurso no processo de mudança, dependendo da forma pela qual os conceitos que estão inseridos nos discursos de processos de mudança em contabilidade gerencial serão transformados em textos, utilizados na formação de regras, rotinas e hábitos, proporcionando a sua institucionalização (ou não), pode haver oportunidades de pesquisa para se avaliar como e porque esse processo ocorre, permitindo uma melhor compreensão do impacto do discurso na instituição de práticas contábeis. Especialmente em momentos nos quais discursos políticos antagônicos influenciam o ambiente organizacional, o discurso organizacional possui indícios de ampla influência na forma pela qual se formam as instituições, tendo como foco de análise a Contabilidade Gerencial.
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ISSN: 2177-8426