Adoção e implementação de centro de serviços compartilhados sob a óptica da teoria institucional: o caso de um grupo de serviços de tecnologia da informação
Rodrigues, Sergio Ricardo
Barroso, Marcelo Francini Girão
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The present study investigated the stage of institutionalization and legitimacy in the adoption and implementation of a Shared Services Center (SSC) in a technology services business group, from the perspective of the institutional theory. The theoretical basis regarding the implementation was based on Tolbert and Zucker (1999) and Burns and Scapens (2000). The adoption study was based on the legitimation mechanisms observed by Scott (1987). The data was based on interviews conducted with eight executives responsible for decision-making of four companies of the group. The analyze of data was based on Bardin (2007) with the support of NVivo software. The analyze of results demonstrated that the implementation of SSC currently belongs to the stage of institutionalization of objectification, based on Tolbert and Zucker (1999), and the codification stage, based on Burns and Scapens (2000). The complete institutionalization did not happen due to a high degree of resistance to the new structure that certain groups demonstrated to higher administration, leading to the decentralization of the processes of accounts payable, accounts receivable and bank collection. Two mechanisms were identified for the adoption process: authorization and acquisition, which confirm the search of company for the legitimation. The main theoretical and empirical contributions of this research related to the understanding of the gaps between the processes of adoption and implementation, through of the identification of resistance key factors and possible reasons to direct actions to the full institutionalization of the SSC, and additionally, of the identification of elements for decision-making, with the purpose of achievement of strategic objectives.
Centro de serviços compartilhados (CSC) , teoria institucional , fatores indutores e inibidores , institucionalizaçăo
Rodrigues, Sergio Ricardo. Adoção e implementação de centro de serviços compartilhados sob a óptica da teoria institucional: o caso de um grupo de serviços de tecnologia da informação. 2016. [98 f.]. Dissertação ( Controladoria Empresarial) - Universidade Presbiteriana Mackenzie, [São Paulo] .