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...

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Bibliographic Details
Main Authors: Renícia Maria Innocenti, Rogério João Lunkes, Valdirene Gasparetto
Format: Article
Language:Portuguese
Published: Universidade Federal do Rio Grande do Norte 2021-01-01
Series:Revista Ambiente Contábil
Subjects:
Online Access:https://periodicos.ufrn.br/ambiente/article/view/23648