BUDGET ANALYSIS ON THEORETICAL APPROACH TO INSTITUTIONAL PERSPECTIVE

Autores/as

  • Gislaine Aparecida da Silva Santana
  • Poueri do Carmo Mário
  • Marcelo Yuto Nogueira Sediyama

DOI:

https://doi.org/10.5380/rcc.v1i3.20659

Palabras clave:

Institutional Theory. Budget. Management.

Resumen

The complexity of the markets made managers to adopt strategies that add value to organizations and their owners for long time. For this, managers need tools to help in achieving the goals set. However, this process didn´t occurs in a systematic and organized way is difficult to find an organization that can survive without establishing a minimum set of strategies and monitor their implementation, to assess and correct the deviations of paths and its consequences over of time. However, managers adopt some tools without knowing the true viability practice. This paper intends to provide a review of theoretical bases of institutional theory in order to discuss the criticisms and limitations set by the budget, since this tool is widely disseminated in practice management organizations. As a contribution, the study provides an analyze on the budget as a tool for monitoring and controlling of organizational activities, contributing to the scientific elucidation of the institutionalization of tools able to influence management practice.

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Cómo citar

Santana, G. A. da S., Mário, P. do C., & Sediyama, M. Y. N. (2009). BUDGET ANALYSIS ON THEORETICAL APPROACH TO INSTITUTIONAL PERSPECTIVE. RC&C. Revista De Contabilidade E Controladoria, 1(3). https://doi.org/10.5380/rcc.v1i3.20659

Número

Vol. 1 Núm. 3 (2009): Volume 1| Número 3| Set./Dez.| 2009

Sección

Artigos

Licencia

Derechos de autor 1969 Revista Contabilidade e Controladoria - RC&C

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