Institutional Theory applied to Management Accounting: analysis of theoretical and methodological contribution of international publications occurred in the 2006-2015 period

Authors

  • José Luiz Vailatti Universidade Federal de Santa Catarina
  • Fabricia da silva Rosa Universidade Federal de Santa Catarina
  • Ernesto Fernando Rodrigues Vicente Universidade Federal de Santa Catarina

DOI:

https://doi.org/10.16930/2237-7662/rccc.v16n47p97-111

Keywords:

Institutional Theory, Accounting, Management Accounting.

Abstract

The purpose of this research is to analyze the approaches and methodologies used in international research, which used the Institutional Theory to evaluate aspects of changes in the use of management accounting practices in the period 2006-2015. The study is characterized as descriptive with quantitative approach. It uses a structured process of literature review through research in EBSCO databases, EMERALD, SCOPUS, SCIELO WEB OF SCIENCE, where 21 articles were identified in the period 2006-2015 which are aligned to the axes of the survey "Institutional Theory "and" Management Accounting". A bibliometric research was carried out in order to identify the annual distribution of articles into periodicals, nature of the objectives, the number of authors for journals, theoretical approach, problem approach, research techniques, technical information collection. The results revealed that the approach of the New Institutional Sociology dominated the study setting on changes in management accounting. All the three institutional isomorphism processes seem to shape the organizational field of accounting research. A small number of research using the approach of Old Institutional Economics was identified and no research used the approach of the New Institutional Economics. Even though they were few, a growing number of research using the approach of Old Institutional Economics and which evaluate the changes in management accounting from the organization's point of view were found.

Author Biographies

José Luiz Vailatti, Universidade Federal de Santa Catarina

Mestrando em Contabilidade na Universidade Federal de Santa Catarina (UFSC). Professor do Instituto Fayal de Ensino Superior, Empresário Contábil. Endereço: Rua Lico Amaral, 205, Ap. 65 | Dom Bosco | 88307-010 | Itajaí/SC | Brasil.

Fabricia da silva Rosa, Universidade Federal de Santa Catarina

Doutora em Engenharia de Produção pela Universidade Federal de Santa Catarina (2011). Professora adjunta da Universidade Federal de Santa Catarina. Endereço: Universidade Federal de Santa Catarina, Departamento de Ciências Contábeis, Trindade | 88040-900 | Florianópolis/SC | Brasil.

Ernesto Fernando Rodrigues Vicente, Universidade Federal de Santa Catarina

Doutor em Administração pela Universidade de São Paulo em 2004. Professor Associado do Departamento de Ciências Contábeis, do Centro Socioeconômico, da Universidade Federal de Santa Catarina (CCN/CSE/UFSC). Endereço: Universidade Federal de Santa Catarina, Departamento de Ciências Contábeis, Trindade | 88040-900 | Florianópolis/SC | Brasil.

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Published

2017-04-28

How to Cite

Vailatti, J. L., Rosa, F. da silva, & Vicente, E. F. R. (2017). Institutional Theory applied to Management Accounting: analysis of theoretical and methodological contribution of international publications occurred in the 2006-2015 period. Revista Catarinense Da Ciência Contábil, 16(47). https://doi.org/10.16930/2237-7662/rccc.v16n47p97-111

Issue

Vol. 16 No. 47 (2017): January-April

Section

Articles

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