Repensar Organizações e Sociedade a partir de Paradoxos

Cunha, Miguel Piña e

doi:10.1590/1984-92302022v29n0008pt

Cited by 1 publication

(1 citation statement)

References 63 publications

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“…Although, in the popular perspective, improvisation has a pejorative character -usually associated with lack of planning or disorder - Santos and Davel (2015) realize that this cultural trait can generate quite satisfactory solution to survive in complex and turbulent contexts. In addition, it becomes a way to improve performance, as it has a direct influence on issues of learning (Flach, 2012), creativity (Cunha, 2005), structure and modeling (Hatch, 2002).…”

Section: Creativity and Improvisationmentioning

confidence: 99%

Analysis of Brazilian Cultural Features Influences on Management Accounting by Controllers' Perspective

Soeiro¹,

Araújo²,

Prazeres³

2023

SCG

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This paper investigates the controllers' standpoint about Brazilian Cultural Traits (BRCT). We conducted a qualitative investigation by interviewing 20 controllers to gather data from the field. All interviews were tape-recorded and fully transcribed. To obtain better insights, we conducted a CAQDA with NVivo 12. We found a general perception about BRCT being related to the formalism or a deviation of a predetermined conduct, and it is also considered as unwanted. However, improvisation is perceived as a harmful behavior, and the flexibility has two approaches, one related to capability of been able to adapt to changes, also called as adaptability, and a second to make rules flexible. Some other finds of our research are aligned to previous evidence, like positive and negative aspects were observed due to the BRCT. Also, we found that regardless company attributes, at least one or a couple of BRCT aspects can be observed, depending on behavioral restraints promoted by organizations. This way, the influence of Brazilian culture is influential according to the incentives and disincentives in each organization. Also, can be inferred that this circumstance is a consequence of a mishmash of organizational culture and management model, and philosophical believes of individuals at social and organizational levels. Therefore, our research contributes to encourage a discussion about Brazilian cultural influences over both controller occupation and management control systems.

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Section: Creativity and Improvisationmentioning

confidence: 99%