DISCOURSE MODEL OF INSTITUTIONALIZATION APPLIED TO THE PROCESS OF CHANGE IN MANAGEMENT ACCOUNTING

Abstract

This article aims to analyze the discursive model of institutionalization, checking their relationships with the process of change in the area of Managerial Accounting, through the relationships the encoding stage and institutionalization. Considering the Management Accounting as an administrative function present in organizations, the existence of a process of change in this area may promote institutional breakdown, given its possible impact on power structures and organizational influence. The existence of implicit or explicit discourses in management reports or statements of economic-financial nature can affect the way in which realities are constructed by individuals, and the existence of different discourses in an organization can affect the institutionalization of new routines, since that according to the proposal, as the speeches have internal consistency and are well structured, there will be a tendency to self-regulating mechanisms that reinforce the standards consistently. Based on this analysis, we can consider that there is influence, depending on the way the concepts that are embedded in the discourses of change processes in Managerial Accounting will be transformed into texts, used in the formation of rules, routines and habits, providing your institutionalization (or not).