Informações contábeis tempestivas : uma análise dos mecanismos isomórficos do processo de fechamento contábil

Abstract

Considering the present organizational context in which there is an intensification of the efforts made by organizations aiming to provide higher eficience to the management control systems, this research is presented. Such work aims to understand the influence of a isomorphic mechanism on the timely closing process in relation to the performance management. The research methodology applied on this examination consists in a case study in a large representative multinational organization in the segment in which it operates, through interviews, questionnaires, video, electronic information and physical documents obtained from the organization's management. This research brings substantial contributions through the analysis of the three isomorphic mechanisms on the timely closing in relation to the performance management. Finally, the findings suggest that there is no relation among the three isomorphic mechanisms to the extent that it was identified that only the coercive and mimetic mechanisms influence the timely closing process, while there is no evidence on the influence of normative mechanism regarding the such process.