Explicaciones para la brecha entre las normas de contabilidad de gestión y las rutinas: un planteamiento institucional
Explanations for the gap between management accounting rules and routines: An institutional approach
Resumen
El presente estudio es un ensayo longitudinal en profundidad que se dirigió dentro de una organización pública de Portugal, el servicio de correos portugués, donde se pusieron en práctica dos novedades en la contabilidad de gestión. El objetivo de una de las innovaciones—los balances de resultados—fue justificar los resultados financieros de las múltiples áreas dentro de la organización, que pudieran traspasarse a sus elementos básicos. El objetivo de la segunda—los indicadores clave de rendimiento—fue proporcionar indicadores para realizar un seguimiento de la productividad empresarial. Estas novedades no se pusieron en práctica conforme a lo planeado, lo que me brindó la oportunidad de explicar la brecha existente entre sus normas y sus rutinas. Para hacerlo, basé este estudio en la literatura sobre los cambios en la contabilidad de gestión, inspirada en la economía institucional original (EIO).
Siguiendo una estrategia de recopilar asuntos de más de una teoría, el presente estudio contribuye a la literatura sobre los cambios en la contabilidad de gestión inspirada en la economía institucional original (EIO) con la demostración de que, si se quiere ampliar nuestro conocimiento acerca de cómo las innovaciones en contabilidad de gestión están (o no) siendo puestas en práctica, las cuestiones de confianza y poder deberían analizarse de manera conjunta y no por separado. Asimismo, se demuestra también que las presiones internas y externas, o la ausencia de las mismas, deben ser tenidas en cuenta durante el proceso y no solo para explicar las etapas iniciales de las innovaciones en contabilidad de gestión. El estudio arroja igualmente ideas prácticas para aquellos que quieran modificar las prácticas de contabilidad de gestión en el ámbito de una organización.
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