The search for a better understanding of management accounting by integrating concepts from psychology, organizational culture and institutional theory

Authors

  • Reinaldo Guerreiro Universidade de São Paulo; Faculdade de Economia, Administração e Contabilidade; Departamento de Contabilidade e Atuária
  • Fábio Frezatti Universidade de São Paulo; Faculdade de Economia, Administração e Contabilidade; Departamento de Contabilidade e Atuária
  • Tânia Casado Universidade de São Paulo; Faculdade de Economia, Administração e Contabilidade; Departamento de Administração

DOI:

https://doi.org/10.1590/S1519-70772006000400002

Keywords:

Management accounting, Institutional theory, Organizational culture, Archetypes

Abstract

In spite of motivating and facilitating factors in the external environment, the implementation of new management accounting techniques and concepts in companies is disappointing. Institutional theory is a sociological approach that can be applied in accounting to study this phenomenon. It focuses on accounting as an institution within the company-that is, as a routine made up of habits that make sense to a certain group of people. The essential tenet of institutional theory is the idea of 'group habits' - whereby the institution is understood to be structured on the basis of routines and habits. The research hypothesis of the present study is that certain concepts from psychology and organizational culture can contribute to the application of the institutional approach to management accounting. In particular, this study examines the causes of the existing gap between management accounting theory and management practice. The study adds new elements to the institutional approach, and integrates it with concepts from psychology and organizational culture, to create a better understanding of management accounting.

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Published

2006-08-01

Issue

Vol. 17 (2006): Número Especial

Section

Ensaio

License

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How to Cite

Guerreiro, R., Frezatti, F., & Casado, T. (2006). The search for a better understanding of management accounting by integrating concepts from psychology, organizational culture and institutional theory . Revista Contabilidade & Finanças, 17(spe), 7-21. https://doi.org/10.1590/S1519-70772006000400002