Um estudo sobre os estágios de adoção do CPC PME sob a óptica da teoria institucional
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Tipo
Dissertação
Data de publicação
2012-08-13
Periódico
Citações (Scopus)
Autores
Favarin, Matheus Carlo
Orientador
Antunes, Maria Thereza Pompa
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Oyadomari, José Carlos Tiomatsu
Guerreiro, Reinaldo
Guerreiro, Reinaldo
Programa
Controladoria Empresarial
Resumo
The present study aimed to analyze the present stage of institutionalization of the CPC PME by
the small and medium enterprises, from the perspective of the Institutions Theory, taking basis
the institutionalization stages developed by Tolbert and Zucker (1999). Through a formative
construct, it was sought to measure the level of institutionalization of the CPC PME in small
and medium enterprises. In order to conduct the empirical research, questionnaires were sent to
1.786 companies from various sectors, which had up to 500 employees, established, mostly, in
the region of the state of São Paulo. Among the valid responses, 20 questionnaires had been
properly filled. The data was statistically analyzed by descriptive statistics and ANOVA
application. The results showed that small and medium size enterprises in Brazil, according to
the analyzed sample, are currently concentrated in the institutional habitualization stage, to the
extent that there is not a theory of new structures, as well as the adopters are homogeneous.
Another key aspect revealed refers to the knowledge level that the respondents held on the
subject (CPC PME). The research found that companies adopting the new accounting practices
held a high level of knowledge about the structure in comparison with other companies. Such
characteristics can be observed, according Tolbert and Zucker (1999), in the institutional
habitualization stage. Among the institutional factors that motivate and inhibit the CPC PME
adoption, it was found that the legal aspect stand out as the main motivational factor which
conducts the company to the CPC PME adoption. The empirical results of this study were
presented to two representatives of professional bodies: CRC SP and SESCON-SP, both in
Campinas, in order to deepen the discussion. These representatives gave their opinion regarding
the number of companies adopting the CPC PME, the organizational characteristics of the small
and medium enterprises and the factors that motivate or inhibit the adoption of new accounting
practices. In summary, although it is believed that the accounting professional is endowed with
consciousness and applied in carrying out their profession, the empirical research shows that
accounting rules have not been applied in small and medium enterprises. The reality of the
profession has changed: instead of rules, attention to the essence, the managerial vocation and
the management. This attributes, without doubt, greater responsibility to the accounting
professional and requires a proactive stance. However, the CPC PME is in place for two years
and, since few companies have adopted the new practices so far, it is essential that the attitude
of the accountants is evaluated.
Descrição
Palavras-chave
adoção CPC PME , PME , institucionalização , fatores institucionais , adoption IFRS for SMEs , SMEs , institutionalization , institutional factors