Impacto da Adoção das Normas Internacionais de Contabilidade na Área da Controladoria
This study aims to investigate, under the lens of the Structuration Theory, the impact the adoption of international accounting standards has on the Controllership area of BM&F Bovespa New Market companies. A survey was done in 118 companies listed on the BM&F Bovespa New Market, with a fi...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Associação Nacional de Pós-Graduação e Pesquisa em Administração (ANPAD)
2015-05-01
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| Series: | RAC: Revista de Administração Contemporânea |
| Subjects: | |
| Online Access: | http://www.anpad.org.br/periodicos/arq_pdf/a_1574.pdf |
| _version_ | 1797711544207802368 |
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| author | Ilse Maria Beuren Dalci Mendes Almeida |
| author_facet | Ilse Maria Beuren Dalci Mendes Almeida |
| author_sort | Ilse Maria Beuren |
| collection | DOAJ |
| description | This study aims to investigate, under the lens of the Structuration Theory, the impact the adoption of international
accounting standards has on the Controllership area of BM&F Bovespa New Market companies. A survey was
done in 118 companies listed on the BM&F Bovespa New Market, with a final sample of respondents from 36
companies. A questionnaire based on Macintosh and Scapens (1990, 1991), Barrachina (2001), Giddens (2003),
Junquilho (2003), and Busco (2009) was sent to controllers and/or people in Controllership who participated in
the international accounting standards adoption process. Factor analysis and canonical correlation were applied to
the data. The results show that the convergence process impacted Controllership structure and that action is
reflected in the structure. New social rules and resources influenced the managers’ actions in the structure through
discussion and the power of influence, legitimizing new norms and values. Action impacted the structure, showing
the duality of structure in interaction, as advocated by Giddens (1979, 1996, 2003). The conclusion is that the
process of adopting international accounting standards impacted the organizational area of Controllership and
caused the production and reproduction of their social order. |
| first_indexed | 2024-03-12T07:08:31Z |
| format | Article |
| id | doaj.art-d190077367964345948fba84c56561bd |
| institution | Directory Open Access Journal |
| issn | 1415-6555 1982-7849 |
| language | English |
| last_indexed | 2024-03-12T07:08:31Z |
| publishDate | 2015-05-01 |
| publisher | Associação Nacional de Pós-Graduação e Pesquisa em Administração (ANPAD) |
| record_format | Article |
| series | RAC: Revista de Administração Contemporânea |
| spelling | doaj.art-d190077367964345948fba84c56561bd2023-09-02T23:18:26ZengAssociação Nacional de Pós-Graduação e Pesquisa em Administração (ANPAD)RAC: Revista de Administração Contemporânea1415-65551982-78492015-05-01193311335http://dx.doi.org/10.1590/1982-7849rac20151704 Impacto da Adoção das Normas Internacionais de Contabilidade na Área da ControladoriaIlse Maria Beuren0Dalci Mendes Almeida1Universidade Federal de Santa Catarina – UFSCUniversidade Regional de Blumenau – FURBThis study aims to investigate, under the lens of the Structuration Theory, the impact the adoption of international accounting standards has on the Controllership area of BM&F Bovespa New Market companies. A survey was done in 118 companies listed on the BM&F Bovespa New Market, with a final sample of respondents from 36 companies. A questionnaire based on Macintosh and Scapens (1990, 1991), Barrachina (2001), Giddens (2003), Junquilho (2003), and Busco (2009) was sent to controllers and/or people in Controllership who participated in the international accounting standards adoption process. Factor analysis and canonical correlation were applied to the data. The results show that the convergence process impacted Controllership structure and that action is reflected in the structure. New social rules and resources influenced the managers’ actions in the structure through discussion and the power of influence, legitimizing new norms and values. Action impacted the structure, showing the duality of structure in interaction, as advocated by Giddens (1979, 1996, 2003). The conclusion is that the process of adopting international accounting standards impacted the organizational area of Controllership and caused the production and reproduction of their social order.http://www.anpad.org.br/periodicos/arq_pdf/a_1574.pdfstructuration theory; international accounting standards; controllership. |
| spellingShingle | Ilse Maria Beuren Dalci Mendes Almeida Impacto da Adoção das Normas Internacionais de Contabilidade na Área da Controladoria RAC: Revista de Administração Contemporânea structuration theory; international accounting standards; controllership. |
| title | Impacto da Adoção das Normas Internacionais de Contabilidade na Área da Controladoria |
| title_full | Impacto da Adoção das Normas Internacionais de Contabilidade na Área da Controladoria |
| title_fullStr | Impacto da Adoção das Normas Internacionais de Contabilidade na Área da Controladoria |
| title_full_unstemmed | Impacto da Adoção das Normas Internacionais de Contabilidade na Área da Controladoria |
| title_short | Impacto da Adoção das Normas Internacionais de Contabilidade na Área da Controladoria |
| title_sort | impacto da adocao das normas internacionais de contabilidade na area da controladoria |
| topic | structuration theory; international accounting standards; controllership. |
| url | http://www.anpad.org.br/periodicos/arq_pdf/a_1574.pdf |
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