INSTITUTIONALIZATION PROCESS OF CONTROLLERSHIP HABITS AND ROUTINES: A CASE STUDY IN FAMILY BUSINESS

Authors

  • Ilse Maria Beuren Universidade Regional de Blumenau - FURB
  • Everaldo Leonel de Oliveira Universidade Regional de Blumenau - FURB

Keywords:

Teoria institucional. Hábitos. Rotinas. Controladoria. Empresa familiar.

Abstract

The study aims to investigate the institutionalization process of controllership habits and routines in family business. An exploratory research was conducted through a case study, with a qualitative approach. The survey data were collected from administration reports of the period from 1998 to 2007 and in direct interview with the controller of the company. The goal of the documental research was to identify changes in external and internal environments that could demand changes in controllership habits and routines of the company. In the analysis of the interviews were used, as a reference, the four steps of habits and routines institutionalization proposed by Burns and Scapens (2000). The results show that the institutionalization of controllership habits and routines process in a company happened in accordance with the steps proposed by Burns and Scapens (2000), through the codification of rules and regulations, its incorporation and reproduction by the actors, until its complete institutionalization. It is concluded that the institutionalization of controllership habits and routines has been happening in the company based on the mechanisms designed to promote the incorporation and reproduction of rules and organizational routines.

 
Keywords: Institutional theory. Habits. Routines. Controllership. Family business.

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Author Biographies

Ilse Maria Beuren, Universidade Regional de Blumenau - FURB

Doutora em Controladoria e Contabilidade pela FEA/USPProfessora do Programa de Pós-Graduação em Ciências Contábeis daUniversidade Regional de Blumenau - PPGCC/FURB

Everaldo Leonel de Oliveira, Universidade Regional de Blumenau - FURB

Mestre em Ciências Contábeis pela Universidade Regional de Blumenau - FURB

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Published

24-10-2012

How to Cite

BEUREN, I. M.; OLIVEIRA, E. L. de. INSTITUTIONALIZATION PROCESS OF CONTROLLERSHIP HABITS AND ROUTINES: A CASE STUDY IN FAMILY BUSINESS. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte, [S. l.], v. 4, n. 2, p. 172–189, 2012. Disponível em: https://periodicos.ufrn.br/ambiente/article/view/2145. Acesso em: 21 nov. 2024.

Issue

Vol. 4 No. 2 (2012): Jul./Dez.

Section

ARTICLES

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