Fé & contabilidade: estudo sobre a institucionalização do orçamento em uma instituição religiosa

Abstract

Organizations providing social services have gained prominence in society, because the amount continues to increase significantly in recent years. Within this ever-growing scope are religious institutions, maintainers of multinational educational organizations, and this reflects the need for appropriate management practices. The budget is a management tool that assists the managers in the planning and monitoring of the activities in each period and may generate satisfactory results if properly used, including in the third sector. In this way, this research aims to propose a model of evaluation of the institutionalization stage of the budget for religious institutions. Therefore, in the light of the Institutional Theory, especially of its strand New Institutional Sociology (NIS), a qualitative research was carried out with a single case study in a confessional university belonging to the third sector. The institutional evaluation model of Tolbert & Zucker (1999) was combined with the study of the institutional contradictions of Seo & Creed (2002) and Wanderley and Soeiro (2016) for a better understanding of the success or failure of the institutionalization of the artefact. The methods of data collection were documental analysis, interviews with the managers responsible for every stage involving the budget and questionnaires for managers of departments. The results showed that the procedural institutional dimension presents fundamental aspects to be improved, such as the exercise of the multiple functions of the budget; Users of the budget are heterogeneous, a feature that favors institutionalization; the theorizing, the variance of implementation and a rate of failure was identified as low, in addition to promoting a total institutionalization of artefact, however a lot of disabilities had been encountered. The analyzes pointed out ceremonial aspects of the budget, its low diffusion and the existence of strong coercive isomorphism, due to the controller company determine the use of the budget to all controlled companies through REA. Given the perception of a low level of institutional contradictions, it can be considered that the institutionalization of the use of the budget was by legitimacy, but that analyzed according to the three institutional pillars of Scott (2001), a limitation in the model of Seo and Creed (2002), because by the Cultural-Cognitive pillar the institutionalization was unsuccessful, but by the Regulatory and Normative pillars there was institutionalization of the artifact, which indicates the institutionalization of the budget was partially successful.