PRIVATIZAÇÃO E MUDANÇAS NA CONTABILIDADE GERENCIAL: OS “DRIVERS” DE MUDANÇAS NUMA DISTRIBUIDORA BRASILEIRA DE ENERGIA ELÉTRICA

Claudio de Araujo Wanderley

Resumo


O objetivo desse estudo é explicar os principais drivers para o processo de mudança na contabilidade gerencial de uma empresa Brasileira privatizada de distribuição de energia (Electra), discutindo os fatores intra e inter organizacionais que afetaram as práticas de contabilidade gerencial da empresa estudo de caso. Este trabalho é baseado num estudo de caso interpretativo como método de pesquisa para analisar as mudanças na contabilidade gerencial que aconteceram na companhia estudada durante um período de 8 anos, isto é, entre 2000 (o ano de privatização) até 2007. Os drivers de mudanças após o processo de privatização são provenientes de diferentes fontes de dentro e fora da organização. Porém, nesse estudo de caso, as pressões provenientes do ambiente interno da empresa tiveram um papel insignificante no processo de mudança da contabilidade gerencial, pois esse processo em Electra foi causado por uma pressão maciça proveniente de fatores externos à organização. Os drivers de mudanças que foram identificados em Electra foram os seguintes: (a) a nova regulação; (b) a pressão gerencial introduzida pelo novo dono privado, ou seja, a mudança no controle acionário de Electra; (c) a pressão proveniente das associações do setor elétrico e das outras empresas distribuidoras Brasileiras; e (d) opinião pública.

Palavras-chave


Contabilidade Gerencial, Mudanças, Drivers, Privatização.

Referências


ABRADEE. Programa De Benchmarking Fipe - Abradee. São Paulo: Abradee. 2007

______. Manual Do Prêmio Abradee 2008. Rio De Janeiro: Abradee. 2008

______. Associação Brasileira De Distribuidores De Energia Elétrica, Disponível Em: . 2009.

ALEXANDER, I. E C. Harris. The Regulation Of Investment In Utilities: Concepts And Applications. Washington, Dc: World Bank. 2005. Ix, 140 P. (World Bank Working Paper, No. 521726-5878) Doi: 10.1596/978-0-8213-6152-8

ARAUJO, J. L. R. H. D. The Case Of Brazil: Reform By Trial And Error? In: F. P. Sioshansi E W. Pfaffenberger (Ed.). Electricity Market Reform: An International Perspective. Amsterdam; London: Elsevier, 2006. p.565-594 Doi: 10.1016/J.Tej.2008.02.001

ARAUJO, J. L. R. H. D.; COSTA, A. M. D. A. D.; CORREIA, T.; MELO, E. Energy Contracting In Brazil And Electricity Prices. International Journal Of Energy Sector Management, v.2, n.1, p.36-51. 2008a. Doi: 10.1108/17506220810859088

______. Reform Of The Reforms In Brazil: Problems And Solutions. In: F. P. Sioshansi (Ed.). Competitive Electricity Markets: Design, Implementation, Performance. Amsterdam; London: Elsevier, 2008b. Reform Of The Reforms In Brazil: Problems And Solutions, P.543-572

ARAUJO, J. L. R. H. D.; OLIVEIRA, E A. D.. Diálogos Da Energia: Reflexões Sobre A Última Década, 1994-2004. Rio De Janeiro: 7 Letras. 2005

AX, C.; BJORNENAK, T. Management Accounting Innovations: Origins and Diffusion. In: HOPPER, Trevor; NORTHCOTT, Deryl; SCAPENS, Robert (Ed.). Issues in management accounting. Pearson education, 2007. Doi: 10.1016/J.Mar.2004.12.002

BAXTER, J.; BOEDKER, C.; CHUA, W. F. The future (s) of interpretive accounting research—a polyphonic response from beyond the metropolis. Critical Perspectives on Accounting, v. 19, n. 6, p. 880-886, 2008. Doi: 10.1016/J.Cpa.2007.02.009

BUSCO, C.; RICCABONI, A.; SCAPENS, R. Accounting, Learning And Cultural Integration. In: N. B. Macintosh E T. Hopper (Ed.). Accounting, The Social And The Political: Classics, Contemporary And Beyond. Amsterdam ; Oxford: Elsevier, 2005. p.285-291

CARRUTHERS, B. G. Accounting, Ambiguity, And The New Institutionalism. Accounting, Organizations And Society, v.20, n.4, p.313-328. 1995. Doi: 10.1016/0361-3682(95)96795-6

COLE, B.; COOPER, C. Deskilling In The 21st Century: The Case Of Rail Privatisation. Critical Perspectives On Accounting, v.17, n.5, p.601-625. 2006. Doi: 10.1016/J.Cpa.2003.06.011

Conrad, L. A Structuration Analysis Of Accounting Systems And Systems Of Accountability In The Privatised Gas Industry. Critical Perspectives On Accounting, v.16, n.1, p.1-26. 2005. Doi: 10.1016/S1045-2354(02)00212-5

CRAIG, R.; AMERNIC, J. The Mobilization Of Accounting In Preening For Privatization. Accounting, Auditing & Accountability Journal, v.19, n.1, p.82-95. 2006. Doi:10.1108/09513570610651957

DACIN, M. T. Isomorphism In Context: The Power And Prescription Of Institutional Norms. The Academy Of Management Journal, v.40, n.1, p.46-81. 1997. Doi: 10.2307/257020

DAWSON, P. Organizational Change: A Processual Approach. London: Paul Chapman. 1994. 211p. (Human Resource Management Series) Doi: 10.1080/08109029508631986.

DE BARROS FILHO, J. P.; DA SILVA, C. F. D.; MÉLO, M. A. do N.; DE MEDEIROS, D. D. Evaluating Perceived Quality Of Celpe Service: A Brazilian Power Company Case Study. Energy Policy, v.37, n.4, p.1571-1579. 2009. Doi: 10.1016/J.Enpol.2008.12.024

DE SOUZA, F. C.; LEGEY, L. F. L. Brazilian Electricity Market Structure And Risk Management Tools. Power And Energy Society General Meeting - Conversion And Delivery Of Electrical Energy In The 21st Century, 2008 Ieee, 2008. p. 1-8. Doi: 10.1109/Pes.2008.4596313

DEEGAN, C. Introduction: The Legitimising Effect Of Social And Environmental Disclosures - A Theoretical Foundation. Accounting, Auditing & Accountability Journal, v.15, n.3. 2002. Doi: 10.1108/09513570210435852

DENT, J. F. Accounting And Organizational Cultures: A Field Study Of The Emergence Of A New Organizational Reality. Accounting, Organizations And Society, v.16, n.8, p.705-732. 1991. Doi: 10.1016/0361-3682(91)90021-6

DILLARD, J. F.; RIGSBY, J. T.; GOODMAN, C. The making and remaking of organization context: duality and the institutionalization process. Accounting, Auditing & Accountability Journal, v. 17, n. 4, p. 506-542, 2004. Doi: 10.1108/09513570410554542

DIMAGGIO, P. J.; POWELL, W. W. The Iron Cage Revisited: Institutional Isomorphism And Collective Rationality In Organizational Fields. American Sociological Review, v.48, n.2, p.147-160. 1983. Doi: 10.2307/2095101.

______. The Iron Cage Revisited: Institutional Isomorphism And Collective Rationality In Organizational Fields. In: W. W. Powell and P. J. Dimaggio (Ed.). The New Institutionalism In Organizational Analysis. Chicago, Ill. ; London: University Of Chicago Press, 1991. p.63-82. Doi:10.2307/2095101.

Giddens, A. The Constitution Of Society. Cambridge: Polity Press. 1984

GREENWOOD, R.; HININGS; C. R. Understanding Radical Organizational Change: Bringing Together The Old And The New Institutionalism. The Academy Of Management Review, v.21, n.4, p.1022-1054. 1996. Doi:10.5465/Amr.1996.9704071862

HOPPER, T.; TSAMENYI, M.; UDDIN, S.; WICKRAMASINGHE, D. Management Accounting In Less Developed Countries: What Is Known And Needs Knowing. Accounting, Auditing & Accountability Journal, v.22, n.3, p.469-514. 2009. Doi: 10.1108/09513570910945697

HOPPER, T.; WICKRAMASINGHE, D.; TSAMENYI, M.; UDDIN, S. The State They're In. Financial Managment, v.June, p.14-19. 2003.

HOQUE, Z.; ALAM, M. Privatization, Management Accounting Change, And Cultural Values In A Developing Country: A Case Study From Bangladesh. In: T. Hopper and Z. Hoque (Ed.). Accounting And Accountability In Emerging And Transition Economies: Research In Accounting In Emerging Economies. Supplement: 2. Amsterdam: Elsevier, 2004. p.441-466

HOQUE, Z.; HOPPER, T. Rationality, Accounting And Politics: A Case Study Of Management Control In A Bangladeshi Jute Mill. Management Accounting Research, v.5, n.1, p.5-30. 1994. Doi: 10.1006/Mare.1994.1002

______. Political And Industrial Relations Turbulence, Competition And Budgeting In The Nationalised Jute Mill Of Bangladesh. Accounting And Business Research, v.27, n.2, p.125-147. 1997. Doi: 10.1080/00014788.1997.9729539

INNES, J.; MITCHELL, F. The Process Of Change In Management Accounting: Some Field Study Evidence Management Accounting Research, v.1, n.1, p.3-19. 1990. Doi: 10.1016/S1044-5005(90)70042-X

INSTITUTO ACENDE BRASIL. Política Tarifária e Regulação Por Incentivos. Caderno De Política Tarifária, v.1, Outubro. 2007.

JOHANSSON, T.; SIVERBO, S.. Why Is Research On Management Accounting Change Not Explicitly Evolutionary? Taking The Next Step In The Conceptualisation Of Management Accounting Change. Management Accounting Research, v.20, n.2, p.146-162. 2009. Doi: 10.1108/11766090610670631

JONES, C. S. An Empirical Study Of The Role Of Management Accounting Systems Following Takeover Or Merger. Accounting, Organizations And Society, v.10, n.2, p.177-200. 1985. Doi: 10.1016/0361-3682(85)90015-7

KHOLEIF, A.; ABDEL-KADER, M.; SHERER, M. ERP customization failure: Institutionalized accounting practices, power relations and market forces. Journal of Accounting & Organizational Change, v. 3, n. 3, p. 250-269, 2007. Doi: 10.1108/18325910710820292.

LAPSLEY, I.; WRIGHT, E. The Diffusion Of Management Accounting Innovations In The Public Sector: A Research Agenda. Management Accounting Research, v.15, n.3, p.355-374. 2004. Doi: 10.1016/J.Mar.2003.12.007

LAWRENCE, S.; SHARMA, U. Commodification Of Education And Academic Labour--Using The Balanced Scorecard In A University Setting. Critical Perspectives On Accounting, v.13, n.5-6, p.661-677. 2002. Doi: 10.1006/Cpac.2002.0562

MAJOR, M.; HOPPER, T.. Extending New Institutional Theory: Regulation And Activity-Based Costing In The Portuguese Telecommunications Industry. The Fourth Asia Pacific Interdisciplinary Research In Accounting Conference. Singapore: 4-6 July 2004 2004.

MILES, M.B; HUBERMAN, A.M. Qualitative Data Analysis: An Expanded Sourcebook. Thousand Oaks, Calif.; London: Sage, 1994.

MOLL, J. Organisational Change And Accounting Control Systems At An Australian University: A Longitudinal Case Study. Umpublished Phd Thesis, Griffith University, 2003.

MOLL, J.; BURNS, J.; MAJOR, M. Institutional Theory. In: Z. Hoque (Ed.). Methodological Issues In Accounting Research: Theories, Methods And Issues. London: Spiramus Press, 2006. Institutional Theory, p.183-205

MOTA, R. L. The Restructuring And Privatisation Of Electricity Distribution And Supply Business In Brazil: A Social Cost-Benefit Analysis. Cambridge Working Papers In Economics N.Dae 0309. 2003.

OGDEN, S. G.; ANDERSON, F. The Role Of Accounting In Organisational Change: Promoting Performance Improvements In The Privatised Uk Water Industry. Critical Perspectives On Accounting, v.10, n.1, p.91-124. 1999. Doi: 10.1006/Cpac.1998.0200

PARDINA, M. R.; RAPTI, R. S.; GROOM, E. Accounting For Infrastructure Regulation: An Introduction. Washington, Dc: World Bank. 2008. Xiii, 222 P.

PERERA, S.; MCKINNON, J. L.; HARRISON, G. L. Diffusion Of Transfer Pricing Innovation In The Context Of Commercialization--A Longitudinal Case Study Of A Government Trading Enterprise. Management Accounting Research, v.14, n.2, p.140-164. 2003. Doi: 10.1016/S1044-5005(03)00023-4.

ROCHA, K.; CAMACHO, F.; BRAGANCA, G. Return On Capital Of Brazilian Electricity Distributors: A Comparative Analysis. Energy Policy, v.35, n.4, p.2526-2537. 2007. Doi: 10.1016/J.Enpol.2006.09.012.

ROGERS, E. M. Diffusion Of Innovations. New York: The Free Press. 1995

SANTOS, G. A. G. D.; BARBOSA, E.; SILVA, J. F.; ABREU, R. D. S. D. Por Que As Tarifas Foram Para Os Céus? Propostas Para O Setor Elétrico Brasileiro. Revista do BNDES, v.14, n.29, Jun, p.435-474. 2008.

SCAPENS, R. W. Doing Case Study Research. In: HUMPHREY, C.; LEE, B. (Ed.). The Real Life Guide To Accounting Research: A Behind-The-Scenes View Of Using Qualitative Research Methods. Amsterdam ; Boston: Elsevier, 2004. Doing Case Study Research, p.257-279

______. Understanding Management Accounting Practices: A Personal Journey. The British Accounting Review, v.38, n.1, p.1-30. 2006. Doi: 10.1016/J.Bar.2005.10.002.

______. Seeking The Relevance Of Interpretive Research: A Contribution To The Polyphonic Debate. Critical Perspectives On Accounting, v.19, n.6, p.915-919. 2008. Doi: 10.1016/J.Cpa.2007.02.006.

SCAPENS, R. W.; EZZAMEL, M.; BURNS, J.; BALDVINSDOTTIR, G. The Future Direction Of Uk Management Accounting Practice. Amsterdam ; London: Elsevier. 2003. Ix, 46 p p.

SENIOR, B. Organisational Change. London: Pitman. 1997. Ix, 321p P.

SHAOUL, J. The Power Of Accounting: Reflecting On Water Privatization? Accounting, Auditing & Accountability Journal, v.10, n.3, p.382-405. 1997. Doi: 10.1108/09513579710178124

SIOSHANSI, F. P.; PFAFFENBERGER, W. Electricity Market Reform: An International Perspective. Amsterdam; London: Elsevier. 2006. Xxix, 656 P. (Elsevier Global Energy Policy And Economics Series) Doi: 10.1016/J.Enpol.2006.08.001.

TOZZINI, S. Benchmark Regulation In Brazil: Potencial Strategic Implications For Electricity Distribution Utilities. International Journal Of Energy Sector Management, v.2, n.1, p.52-74. 2008. Doi: 10.1108/17506220810859097

TSAMENYI, M.; CULLEN, J.; GONZÁLEZ, J. M. G. Changes In Accounting And Financial Information System In A Spanish Electricity Company: A New Institutional Theory Analysis. Management Accounting Research, v.17, n.4, p.409-432. 2006. Doi: 10.1016/J.Mar.2006.02.002.

UDDIN, S.; TSAMENYI, E M. A Bangladesh Soap Opera: Privatisation, Accounting, And Regimes Of Control In A Less Developed Country. Accounting,Organizations And Society, V.26, N.7-8, P.643-672. 2001. Doi: 10.1016/S0361-3682(01)00019-8

UDDIN, S.; TSAMENYI, E M. Public Sector Reforms And The Public Interest: A Case Study Of Accounting Control Changes And Performance Monitoring In A Ghanaian State-Owned Enterprise. Accounting, Auditing & Accountability Journal, v.18, n.5, p.648-674. 2005. Doi: 10.1108/09513570510620493

WICKRAMASINGHE, D.; HOPPER T. A Cultural Political Economy Of Management Accounting Controls: A Case Study Of A Textile Mill In A Traditional Sinhalese Village. Critical Perspectives On Accounting, v.16, n.4, p.473-503. 2005. Doi: 10.1016/J.Cpa.2003.07.001

WICKRAMASINGHE, D.; HOPPER, T.; RATHNASIRI, C. Japanese Cost Management Meets Sri Lankan Politics: Disappearance And Reappearance Of Bureaucratic Management Controls In A Privatised Utility. Accounting, Auditing & Accountability Journal, v.17, n.1, p.85-120. 2004. Doi: 10.1108/09513570410525229

YAZDIFAR, H.; TSAMENYI, E M.. Management Accounting Change And The Changing Roles Of Management Accountants: A Comparative Analysis Between Dependent And Independent Organizations. Journal Of Accounting & Organizational Change, v.1, n.2, p.180 - 198. 2005. Doi: 10.1108/18325910510635353




DOI: http://dx.doi.org/10.4270/ruc.2014394-113

Locations of visitors to this page

................................................................................................................................................................................................................................................................

Revista Universo Contábil - ISSN 1809-3337
Rua Antonio da Veiga, 140, Sala D-202
CEP 89012-900, Blumenau, SC, Brasil
Tel.: +554733210938 Fax: +554733228818
e-mail: universocontabil@furb.br