An analysis of the deinstitutionalization of inflation-adjusted accounting practices in Brazilian companies

Abstract

This article aims to analyze the deinstitutionalization of the inflation-adjustment accounting practices used by large Brazilian companies. The theoretical assumptions used were based on institutional theory, which provides a sociological interpretation of human behavior that recognizes the phenomenon of limited rationality and the political character of social action. Analyses were based on the empirical approach that was proposed by Oliver (1992). The research strategy consisted of questionnaires and interviews conducted in a population

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“…http://www. ijmp.jor.br v. 12, n. 5, July-August 2021ISSN: 2236-269X DOI: 10.14807/ijmp.v12i5.1445Guerreiro & Dalmácio, 2012, therefore, the three main factors for the characterization of the sedimentation phase are the positive impacts -results associated with the structure; group resistance -people who are affected by the structure; and advocacy of interest groups -people in favor of structural change (Russo, Parisi, Megliorini & Almeida, 2012).…”

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