The scenario of international accounting convergence leads Brazilian organizations to a new reality of informational challenge, the disclosure of management information, for example, the segmental information. The aim of this work is to verify how the management information are disclosure in the note published for segmental information in the companies listed in the IBrX-50. Findings demonstrate (i) the disclosure is different among sectors, (ii) there is a low level of management information disclosure. These variables may be an indicative of an attempt to hide the inefficiency of managers, or deletion of information as informational barrier for new competitors.

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ResumoO presente artigo buscou verificar se os mecanismos disciplinadores, presentes na estrutura conceitual da Gestão de Custos Interorganizacionais (GCI), estão relacionados aos mecanismos de governança previstos pela Economia dos Custos de Transação (ECT), enquanto instrumentos para salvaguardar relações contratuais. O trabalho foi desenvolvido por meio de um ensaio teórico, com base em pesquisa bibliográfica, tendo como contribuição principal para a literatura, a identificação da existência de relacionamentos entre mecanismos já consolidados da ECT, a qual busca verificar a forma como ocorrem as transações, e os mecanismos recentes da GCI, que busca, por meio do gerenciamento de custos, a otimização do retorno total da cadeia de valor além dos limites da própria empresa. Como conclusão do trabalho constatou-se que, mesmo sendo recente a literatura acerca da GCI, os mecanismos disciplinadores utilizados por este artefato da Gestão Estratégica de Custos vão ao encontro dos mecanismos de governança utilizados pela ECT, ao apresentarem relação e sinergia em diversos dos mecanismos analisados.

This study aimed at investigating, under the perspective of New Institutional Sociology, what factors led to the weakening and abandonment of Activity Based Costing in two companies. The study was based on a qualitative research method through case studies and evaluated the stages of ABC’ adoption, institutionalization stages and variables of deinstitutionalization. As a result, Beta reached the third stage and Gamma reached the second ABC adoption stage. The normative isomorphism encouraged by the recommendation of consulting firms presented a lot of importance in both companies, while the remaining isomorphism, mimetic, coercive and competitive, had smaller relevance. Neither company reached the stage of full institutionalization, reaching only the pre-institutional one. Evaluating the factors of abandonment and deinstitutionalization of ABC, the assumption with highest expression was social pressure, for not bringing informational innovation, not being a requirement of the head quarter, besides the lack of fiscal incentives. In the categorization of the critical points, ten factors were mapped to the abandonment of ABC: six factors of which are not covered by and four that reinforced the current literature. The conclusion highlights the number of findings that allowed the development of a basic structure for academics and practitioners to analyse it before incurring investments and allocation of employees who will not bring the expected financial results due to the discontinuity of the system adopted by the company.