As influências das lógicas e racionalidades no processo de Institucionalização da controladoria em um grupo econômico familiar do Estado de São Paulo

Abstract

The family organizations represent about 80% of Brazilian companies and contribute in about 50% of our GDP. Origin, amount of creators, institutional value, measurements, consanguinity and matrimonial embracement compound the different types of family institutions. When seeking for legitimacy and organization’s stabilization we find that those interact with the institution logics which represent material practices, suppositions, values, beliefs and rules that individuals produce and reproduce within their material subsistence, organize their time and space and offer individual meaning to their own social reality. This contact will create an idea of institutional contradiction within the familiar organization since the logical institution are made in a generalist environment which are not able to be efficient in all the specific situations that whether will involve economic goals or not. The purpose of this research presented was related to understand through the New Institutional Sociology how the rationalities and logics influenced the institutionalization process of a controllership in a Family Economic Group in the State of Sao Paulo. It was used the interventionist methodology to promote the approximation between the practical and the researcher and this way producing benefits to the organization, giving timely information that were capable in influencing high demand decisions, as for the academy to allow the study of the relations between the institution’s logical, institution’s contradictions and family organizations, those are topics that are not well explored within the Controllership’s segment. The results founded show that within the strategic matter in the family companies there is a high level of institution contradiction, those provide an ambient open for institutional changes supporting the actual successful stage of the institutionalization in the controllership department.