Development of conceptual model system cost: an institutional approach
DOI:
https://doi.org/10.11606/rco.v4i8.34757Keywords:
institutional theory, cost system, management accounting, BrazilAbstract
The present study demonstrates that the institutionalisation model of Burns and Scapens (2000), especially the 'encoding' process of rules and routines, can be applied to analyse the successful implementation of a comprehensive new management accounting system in a large Brazilian financial institution. As that model is relatively recent, few studies have utilised this theoretical framework in empirical research. Some (Soin et al., 2002; Spraakman, 2006; Guerreiro et al., 2006) have adopted what might be called an 'institutional perspective' in studying various aspects of management accounting, but the present study would appear to be the first to have specifically focused on the initial modelling phase of a change process in the banking sector from the perspective of institutional theory. It was applied the case study method to assess the formative stages of the implementation process. Data were collected by means of interviews and documentary analysis on the following issues: (i) the antecedents of the change process; (ii) the organisational and operational characteristics of the bank; and (iii) the modelling process used to conceive the system. The main conclusions are that: (a) the institutional dimension was regarded by the case firm as being as important as the technical-rational dimension in the conception phase of the new costing model; (b) the encoding process should specify rules and routines that are coherent with the institutional beliefs and practices of staff members and (c) the likelihood of success will be significantly enhanced if firms model their new systems in terms of the adapted institutional model of Burns and Scapens (2000). Finally, the study provides new insights into costing systems implementation in general, with a closer focus on the institutional dimension than on the rational-normative dimension.Downloads
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