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

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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 number75
DOIs
Publication statusPublished - 2015

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