O uso da informação contábil gerencial no apoio à gestão de projetos de reflorestamentos: uma abordagem institucionalista.

Abstract

We live in a new time, the social, environmental and sustainability issues point to the emergence of new social and economic values, which impact on the habits and routines of people and organizations. Projects must observe the social, environmental, sustainability issues, among others, as a way of seeking legitimacy in the environment where they are installed. Consequently, the implementation of a new management accounting system can reflect the existing habits and routines in the organization and their relationship with internal and external environment. The objective of this research is to investigate and identify the deployment environment and the use of managerial accounting information changed the habits and routines of managing projects in a reforestation company SYZ, through an exploratory case study with research by questionnaire, interview and observation. We sought in Institutional Theory, Project Management and Management Accounting rationales and theoretical support, the study should contribute to the research process in the context of innovation, the effects of institutionalization on management accounting and management process of reforestation projects. It was concluded that the habits and routines of decision making were impacted by the new model of management accounting, although they have not yet been institutionalized.