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Previous issue date: 2017-08-19 / We live in a new time, the social, environmental and sustainability issues point to the emergence of new social and economic values, which impact on the habits and routines of people and organizations. Projects must observe the social, environmental, sustainability issues, among others, as a way of seeking legitimacy in the environment where they are installed. Consequently, the implementation of a new management accounting system can reflect the existing habits and routines in the organization and their relationship with internal and external environment. The objective of this research is to investigate and identify the deployment environment and the use of managerial accounting information changed the habits and routines of managing projects in a reforestation company SYZ, through an exploratory case study with research by questionnaire, interview and observation. We sought in Institutional Theory, Project Management and Management Accounting rationales and theoretical support, the study should contribute to the research process in the context of innovation, the effects of institutionalization on management accounting and management process of reforestation projects. It was concluded that the habits and routines of decision making were impacted by the new model of management accounting, although they have not yet been institutionalized. / Vive-se um novo tempo, as quest??es sociais, ambientais e de sustentabilidade sinalizam para o surgimento de novos valores sociais e econ??micos, que impactam nos h??bitos e rotinas das pessoas e organiza????es. Os projetos devem observar as quest??es sociais, ambientais, sustentabilidade, entre outras, como forma de buscar legitimidade no ambiente onde est??o instalados. Consequentemente, a implanta????o de um novo sistema de contabilidade gerencial poder?? refletir nos h??bitos e rotinas existentes na organiza????o e em sua rela????o com o ambiente interno e externo O objetivo desta pesquisa ?? investigar e identificar se a implanta????o e o uso da informa????o cont??bil gerencial alterou os h??bitos e rotinas da gest??o dos projetos de reflorestamentos numa empresa SYZ, por meio de um estudo de caso explorat??rio com investiga????o por question??rio, entrevista e observa????o. Buscou-se na Teoria Institucional, Gest??o de Projetos e na Contabilidade Gerencial a fundamenta????o e suporte te??rico, devendo o estudo contribuir no processo de investiga????o sob o contexto da inova????o, dos efeitos da institucionaliza????o na contabilidade gerencial e no processo de gest??o de projetos de reflorestamento. Concluiu-se que os h??bitos e rotinas do processo decis??rio foram impactadas pelo novo modelo de contabilidade gerencial, embora ainda n??o tenham sido institucionalizados.
| Identifer | oai:union.ndltd.org:IBICT/oai:132.0.0.61:jspui/758 |
| Date | 19 August 2017 |
| Creators | TAVARES, Leonardo Silva |
| Contributors | PARISI, Cl??udio, MEGLIORINI, Evandir, WEFFORT, ELIONOR F. JREIGE |
| Publisher | FECAP, Mestrado em Ci??ncias Cont??beis, FECAP, Brasil, Funda????o Escola de Com??rcio ??lvares Penteado |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Format | application/pdf |
| Source | reponame:Biblioteca Digital de Teses e Dissertações do FECAP, instname:Fundação Aramando Álvares Penteado, instacron:FAAP |
| Rights | http://creativecommons.org/licenses/by-nc-nd/4.0/, info:eu-repo/semantics/openAccess |
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