Abstract

BEUREN, Ilse  and  MACOHON, Edson. Institutionalization of habits and routines in management accounting based on the contingency theory: a study in Brazilian furniture industries of São Bento do Sul. Rev. Portuguesa e Brasileira de Gestão [online]. 2011, vol.10, n.1-2, pp.78-91. ISSN 1645-4464.

The study examines the institutionalization of habits and organizational routines of management accounting, based on the contingency theory, in the furniture industry. A descriptive survey study was conducted, having a quantitative and qualitative approach. The study population consisted of 73 medium-sized industries associated with the Union of Building Industries and Furniture of São Bento do Sul / SC - Brazil and a non-probabilistic sample of 15 companies was selected . The d ata collection was based on primary sources, raised through a questionnaire and structured interview. To analyze data was used quantitative approach to the closed questions of the questionnaire, mainly frequency and central measures, and qualitative approach to the open questions of the interview, through content analysis. The results show the perceptions of management accountants related to the changes in management accounting. In their explanations is noticed that the institutionalization of new habits and routines in management accounting is not keeping up with the market changes. The influence of government bureaucracy and contingency structure factors inhibit the development of managerial accounting of these companies. However, it was observed that these professionals assimilate the changes that are occurring in the environment and are concerned about the continuing professional training. It is concluded that the institutionalization of habits and organizational routines of management accounting, based on the contingency theory, has been happening so timidly in the furniture industries assessed.

Keywords : Institutionalization; Habits and Routines; Managerial Accounting; Furniture Industries.

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