Analysis of the Factors Affecting Resistance to Changes in Management Accounting Systems

Abstract

Despite changes in the environment and management accounting practices, studies indicate that management accounting systems do not change or change at a much slower rate than expected. The stability of the management accounting systems used by companies may relate to resistance to changing these systems. This study analyzes the factors that contribute to resistance to implementing an integrated management system from the perspective of institutional theory, grounded in the old institutional economics. Methodologically, this study provides a qualitative assessment of the problem and a descriptive analysis of the resistance factors through a case-study approach. The data were collected using semi-structured interviews and analyzed through content analysis. Two companies were selected for this study due to their differing characteristics. The following seven factors were analyzed for resistance to implementing integrated management systems: institutional power, ontological insecurity, trust, inertia, lack of knowledge, acceptance of routines and decoupling. However, there was no evidence to characterize hierarchical power. The research findings indicate that changing management accounting systems, through the implementation of an integrated management system, faces internal resistance in these organizations. Each factor varies in intensity but is permanently present in these companies, such as ontological insecurity, trust, inertia, lack of knowledge, acceptance of routines and decoupling. These factors are awakened when the change process begins and, if they gather enough force, can stop the change.

Percepções das Barreiras de Difusão da Pesquisa Gerencial por Pesquisadores e Profissionais

“…For 89% of the respondents, the academic research in management accounting needs to propose new techniques that meet the new needs and opportunities the managers face. Despite changes in the environment, MA systems resist these changes or change very slowly (Angonese & Lavarda, 2014).…”

Institutional Theory: A Bibliometric Analysis in Accounting Research

“…Por fim, foram buscadas nos artigos as sugestões de futuras pesquisas visando à teoria Institucional ligada à Contabilidade Gerencial. Com uma quantidade considerável de estudos nas mudanças das práticas de Contabilidade Gerencial, algumas questões ainda precisam ser mais exploradas como estudos que relacionem os diferentes conceitos de rotina (Van der Steen, 2011), e avaliar a resistência que está presente no processo de implementação ou mudança dos artefatos (Angonese & Lavarda, 2014).…”

“…Os processos de mudança atraíram considerável atenção das pesquisas organizacionais, explorando as questões de resistência e as conseqüências dessas mudanças (Angonese & Lavarda, 2014;Lukka, 2007). Essas alterações são ocasionadas por diversos fatores e afetam também as práticas contábeis realizadas pelos organizações, tanto no processo de geração de informações de gestão para a tomada de decisões em busca de mais eficiência (Halbouni & Hassan, 2012) quanto na realização dos demonstrativos financeiros apresentados a investidores e governos, que são influienciados por normas e pressões externas (Irvine, 2008;Phang & Mahzan, 2017).…”

Fatores De Resistência No Processo De Implementação De Um Modelo De Avaliação De Desempenho Em Um Órgão Público

“…The objective of the present study was to examine the resistance factors in the implementation of a performance evaluation model in a public agency. To achieve this objective were used the process of institutionalization developed by Tolbert and Zucker (1999) and the assumptions of resistance factors to change in the management control systems highlighted by Angonese and Lavarda (2014) as theoretical basis. The study was developed in a Coordination responsible for the internal control system of a public agency on the south of Brazil.…”

“…Alguns desses fatores podem ser percebidos através de razões lógicas e racionais, que são visíveis aos envolvidos na organização (FREZATTI;AGUIAR;REZENDE, 2007). Outros, porém, não são tão claros e sua identificação faz-se mais complexa, dificultando o processo (ANGONESE;LAVARDA, 2014;FREZATTI et al, 2007). Assim, é importante entender o grau de utilidade que o sistema terá na organização e como ele será recebido pelos envolvidos (FREZATI;AGUIAR;REZENDE, 2007).…”