Institutionalization of management accounting rules and routines in a private educational foundation in Santa Catarina: institutional approach of the Brazilian third sector
Purpose: To verify the change of rules and routines of management accounting of a third sector organization in the light of the Old Institutional Economy (OIE). Methodology: To analyze the institutional change in management accounting, documentary, descriptive and qualitative research was carried...
Main Authors: | , , |
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Format: | Article |
Language: | Portuguese |
Published: |
Universidade Federal do Rio Grande do Norte
2021-01-01
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Series: | Revista Ambiente Contábil |
Subjects: | |
Online Access: | https://periodicos.ufrn.br/ambiente/article/view/23648 |