Isomorphism and Institutional Control in a Modular Plant of the Automotive Industry

Neto, Mário Sacomano; Truzzi, Oswaldo; Kirschbaum, Charles

doi:10.7819/rbgn.v15i49.1585

Cited by 5 publications

(4 citation statements)

References 29 publications

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“…Dada a questão central da pesquisa são formuladas questões operacionais, conforme demonstra o Quadro 1, o qual elenca ainda a dimensão teórica, categoria isomórfica e instrumento, proposições e questões norteadoras. (Dimaggio & Powell, 2005), (Costa, Guarrido Filho & 2012), (Beuren & Dallabona, 2013), (Russo;2015).…”

Section: Metodologiaunclassified

“…Ao compreender o ambiente institucional que age sobre o campo organizacional pode-se identificar as forças sociais e os motivos pelo qual a atuação contábil gerencial é limitada. Alguns estudos abordaram isomorfismos nas práticas de contabilidade gerencial (SACOMANO;TRUZZIE;KIRSCHBAUM, 2012;DALLABONA, 2013;MOURA et al, 2014;DIAS et al, 2014;CALLADO;PINHO, 2015). Diferenciando-se desses, esta pesquisa não tem a evidenciação de isomorfismo como objetivo final, mas o utiliza como meio para justificar a falta de processos contábeis gerenciais em MPEs.…”

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Isomorfismo Institucional Na Contabilidade: Uma Pesquisa Em Um Escritório Contábil

Muhlen

Vesco

Meyr

et al. 2019

RGO

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Este estudo investiga o isomorfismo institucional atrelado à profissão contábil. Objetiva compreender as pressões sociais sofridas por contadores terceirizados, seja por parte dos clientes, governo ou classe profissional, que levam a quadros isomórficos, os quais resultam na não prestação de serviços voltados a informações gerenciais. O estudo se justifica por compreender bloqueios sociais gerados pelos isomorfismos, que auxiliam na mudança de paradigmas sociais, diminuindo o gap entre o quadro isomórfico e a produção acadêmica, para que o contador exerça seu papel gerencial, o que contribui para alinhar as ferramentas e pesquisas científicas com a prática profissional. A vertente teórica necessária abrange a nova teoria institucional e seus fundamentos. Este trabalho classifica-se como um estudo de caso interpretativista e qualitativo, com o uso da análise de conteúdo para tratamento dos dados. Concluiu-se que o governo exerce pressão social pelo excesso de obrigações acessórias e os clientes não procuram o contador, nem estão dispostos a pagar por serviços gerenciais. Isso leva a classe contábil terceirizada a julgar que os micro e pequenos empresários não usam, nem estão interessados em ferramentas de gestão. Tais pressões ocasionam três isomorfismos: coercitivos de base legal, coercitivo de base cognitivo cultural e mimético.

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Section: Metodologiaunclassified

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Isomorfismo Institucional Na Contabilidade: Uma Pesquisa Em Um Escritório Contábil

Muhlen

Vesco

Meyr

et al. 2019

RGO

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“…The set of rules and norms acts decisively in the formation of the institutional environment of each network, and consequently influence the degrees of centralization of the operations (high or low), and the involvement of the actors (few or many). These operations may occur with varying degrees of intensity (frequency) (Owen-Smith & Powell, 2008;Sacomano et al, 2013).…”

Section: Data Collectionmentioning

confidence: 99%

Metamorphoses in Jaú’s women’s footwear product cluster: from dense to loose-knit network

2019

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This study analyzed the changes in the structure of the political network of the footwear Local Productive Cluster (LPC) of Jaú, São Paulo in the period from 1996 to 2016. Network theory was used as theoretical basis because it has gained space in organizational studies in the last decades, besides providing explanations for various phenomena, especially to the study of productive arrangements. The sample involved 90 actors divided into three periods: 1996-2001, 2002-2010 and 2011-2016. For construction of the networks, the software Ucinet and Gephi were used. In addition to a contextual analysis, the ARS metrics (centrality, density, geodesic distance and subgroups) made it possible to identify the interactions among the actors. The results identified structural changes in the network. The number of actors that increased from 29 in the first period to 70 actors in the second period (+141%) and reduced to 39 in the following period (-44%). As for density, it was identified a dense network in the period 1996/2001 and later a diffuse network and pulverized access of information and resources in the periods 2002/2010 and 2011/2016. The central actors were Sindicalçados, Sebrae and directors of the employers' union. The participation of Sebrae and other entities influenced the creation of bonds and provided economic gains to the companies of Jaú, especially in the period 2002/2009, since the entities and the partnerships signed, not only sought the articulation of the entrepreneurs, they often became the protagonists of the changes. However, the decrease in Sebrae's shares as of 2010, has potentiated the reduction of economic indicators such as the number of companies and jobs, when compared to other shoe producing regions in Brazil.

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“…Considering the obsessive nature of this mimetic isomorphism (DiMaggio & Powell, 1983), this organizational homogenization process has been driving organizations' moves, seemingly without making them more efficient (Sacomano Neto et al, 2013). Indeed, for large companies under the SHV ideology (and the financialization and capital market pressures) some of the changes undertaken are less oriented by technical efficiency demands, and more by the legitimacy demand of being perceived as value creators, thus impelling the mythic restructurings.…”

Section: Patrícia Saltorato / Glauco Benattimentioning

confidence: 99%

The organizational restructuring performative act under shareholder value management ideology

Saltorato¹,

Benatti²

2017

RBGN

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Purpose -This paper's objective is to present the dynamics involving an organizational restructuring process conducted in a Brazilian subsidiary of a centenary American industrial corporation which claimed to be seeking, by means of this process, to increase the value of the company's shares, but, which results reveal the distance between the promises and outcomes of this process, unveiling the symbolic-performative nature of such a process.Methodology -The chosen research method was the case study. The data collection involved the participant observation of a company manager (2010)(2011)(2012)(2013)(2014)(2015); the conduction of non-structured interviews to the company's managers, directors and CFO (2013)(2014)(2015); documental research to the company's internal and public sources (2010)(2011)(2012)(2013)(2014)(2015); and bibliographical research to scientific papers, business press, market analysts and specialized media (2010)(2011)(2012)(2013)(2014)(2015).Results -The narratives of success found in the company's reports portray the restructuring myth as a continuous strategy, through which the company reinforces its efforts in delivering good results to shareholders. And, despite the outcomes of the case study not supporting these narratives, its performative nature legitimize the company's commitment to the SHV management ideology towards stakeholders of the capital market, even in face of the adoption of antishareholders' postures, such as anti-takeovers measures, the merging of the CEO and Chairman positions, its CEO perks, etc.Contributions -Paradoxically, although the researched company operates under the cold logic of finances, and under pressure to create shareholder value, it revealed to be subject to the dynamics in which the search for symbolic legitimacy plays a decisive role in maintaining its position within the hierarchy of the socially constructed field of the Management in face of other stakeholders present in the field, reinvigorating the precepts of Bourdieu's Field Theory and the NeoInstitutional Theory.

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Isomorphism and Institutional Control in a Modular Plant of the Automotive Industry

Cited by 5 publications

References 29 publications

Isomorfismo Institucional Na Contabilidade: Uma Pesquisa Em Um Escritório Contábil

Isomorfismo Institucional Na Contabilidade: Uma Pesquisa Em Um Escritório Contábil

Metamorphoses in Jaú’s women’s footwear product cluster: from dense to loose-knit network

The organizational restructuring performative act under shareholder value management ideology

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