Do Internal Discourses Hold without Management Accounting Support? A Case Study on the Auto Parts Industry [Discursos Internos se Sustentam sem Suporte da Contabilidade Gerencial? Um Estudo de Caso no Setor de Autopeças]

Fábio Frezatti, Marcelo Barroso, David CARTER

    Research output: Contribution to journalArticle

    Abstract

    This study examines the relationship among diverse organizational discourses by studying the impact of management information systems on such discourses. Based on the relevant gap in the literature that could be minimized or eliminated, this research raises the discussion about “objective” information originating from management information systems, which either strengthens or weakens discourses. A case study was developed regarding a young auto parts industrial organization, and three levels of organizational discourse were analyzed through action research: 1) partners’ beliefs; 2) entrepreneurship; and 3) real financial results. The findings indicate that the lack of managerial information raises diverse alternative discourses, which do not substitute for information on financial results. Eventually, the credibility of whoever practices the discourse without the corresponding information on management accounting reports is weakened.
    Original languageEnglish
    Pages (from-to)485-504
    Number of pages20
    JournalOrganizações & Sociedade
    Volume22
    Issue number72
    DOIs
    Publication statusPublished - 2015

    Fingerprint

    Management accounting
    Industry
    Discourse
    Management information systems
    Organizational discourse
    Financial result
    Industrial organization
    Credibility
    Entrepreneurship
    Substitute

    Cite this

    @article{48569696a9204ef08cb3786cdacb57d0,
    title = "Do Internal Discourses Hold without Management Accounting Support? A Case Study on the Auto Parts Industry [Discursos Internos se Sustentam sem Suporte da Contabilidade Gerencial? Um Estudo de Caso no Setor de Autope{\cc}as]",
    abstract = "This study examines the relationship among diverse organizational discourses by studying the impact of management information systems on such discourses. Based on the relevant gap in the literature that could be minimized or eliminated, this research raises the discussion about “objective” information originating from management information systems, which either strengthens or weakens discourses. A case study was developed regarding a young auto parts industrial organization, and three levels of organizational discourse were analyzed through action research: 1) partners’ beliefs; 2) entrepreneurship; and 3) real financial results. The findings indicate that the lack of managerial information raises diverse alternative discourses, which do not substitute for information on financial results. Eventually, the credibility of whoever practices the discourse without the corresponding information on management accounting reports is weakened.",
    keywords = "Management Accounting, Organisational Discourses, Business Language.",
    author = "F{\'a}bio Frezatti and Marcelo Barroso and David CARTER",
    year = "2015",
    doi = "10.1590/1984-9230751",
    language = "English",
    volume = "22",
    pages = "485--504",
    journal = "Organiza{\cc}{\~o}es & Sociedade",
    issn = "1984-9230",
    number = "72",

    }

    TY - JOUR

    T1 - Do Internal Discourses Hold without Management Accounting Support? A Case Study on the Auto Parts Industry [Discursos Internos se Sustentam sem Suporte da Contabilidade Gerencial? Um Estudo de Caso no Setor de Autopeças]

    AU - Frezatti, Fábio

    AU - Barroso, Marcelo

    AU - CARTER, David

    PY - 2015

    Y1 - 2015

    N2 - This study examines the relationship among diverse organizational discourses by studying the impact of management information systems on such discourses. Based on the relevant gap in the literature that could be minimized or eliminated, this research raises the discussion about “objective” information originating from management information systems, which either strengthens or weakens discourses. A case study was developed regarding a young auto parts industrial organization, and three levels of organizational discourse were analyzed through action research: 1) partners’ beliefs; 2) entrepreneurship; and 3) real financial results. The findings indicate that the lack of managerial information raises diverse alternative discourses, which do not substitute for information on financial results. Eventually, the credibility of whoever practices the discourse without the corresponding information on management accounting reports is weakened.

    AB - This study examines the relationship among diverse organizational discourses by studying the impact of management information systems on such discourses. Based on the relevant gap in the literature that could be minimized or eliminated, this research raises the discussion about “objective” information originating from management information systems, which either strengthens or weakens discourses. A case study was developed regarding a young auto parts industrial organization, and three levels of organizational discourse were analyzed through action research: 1) partners’ beliefs; 2) entrepreneurship; and 3) real financial results. The findings indicate that the lack of managerial information raises diverse alternative discourses, which do not substitute for information on financial results. Eventually, the credibility of whoever practices the discourse without the corresponding information on management accounting reports is weakened.

    KW - Management Accounting

    KW - Organisational Discourses

    KW - Business Language.

    U2 - 10.1590/1984-9230751

    DO - 10.1590/1984-9230751

    M3 - Article

    VL - 22

    SP - 485

    EP - 504

    JO - Organizações & Sociedade

    JF - Organizações & Sociedade

    SN - 1984-9230

    IS - 72

    ER -