Análise da Institucionalização de Artefatos de Cust os no Controle Gerencial em uma Empresa Têxtil Analysis of Institutional Artifact Cost in Management Control in a Textile Company

The present study aimed to analyze the process of institutionalization of artifacts in cost management control of Parana company in the textile sector. For this, we developed descriptive, qualitative research with development of a case study conducted by semistructured interviews, questionnaires and document analysis. The company under study was selected for accessibility and intentionally to be in the implementation phase of change in management control practices. Was structured semi-structured interviews and questionnaires based on Burns and Scapens (2000), Guerreiro et al. (2005) and Rock and Warrior (2010). The controller and an employee of the comptroller, as well as two officials involved in the supply of the information system were interviewed. The company seeks to implement new accounting and management reporting system that offers the best timing and management of costs and fixed and variable costs, cost centers, among others. The research results show that the encoding step was performed by the controller and by consulting the codified principles and institutional desires in routines, rules and regulations and so draft the proposed changes. The company has not adequately met some factors of institutionalization listed by Guerreiro et al. (2005), regarding training of the people involved, elements of repetition and perceived consequences of the implementation of change by people. By analyzing the case study and reflect the results with the lens of institutional theory, it follows that to obtain management information artifacts cost depends on appropriate processes for data collection, and even when using updated technologies, needs some several facts that this process becomes institutionalized, which may be better understood based on this lens.