Shaping the institutional logics: the power of agents on the management control system
DOI:
https://doi.org/10.22478/ufpb.2318-1001.2023v11n3.67269Abstract
Objective: This paper aims to analyze how the institutional logic change shapes the interaction between power relations and the Management Control System (MCS) in a textile industry.
Background: Emphasis on the importance of the micro level in the interrelation between existing institutional logics in the organizational field, noting especially the interaction between the power of agents (from the Bourdieu's triad perspective) and the MCS, seen as a structured package of systems that seeks, in addition to supporting decision-making, to control the conduct of organizational individuals.
Method: A qualitative research was developed, with an interpretive epistemological paradigm, focusing on the cognitive dimension of the institutional phenomenon. The explanatory and unique case study was carried out in a S/A company over two years.
Results: It is inferred that the pressures exerted by institutional logics, especially state and market and the interrelationship between macro and micro level institutions, led to the mobilization of capital, especially educational and symbolic. Thus, the interaction of power relations between agents with the MCS, the implementation of new management metrics and the restructuring of the MCS itself, potentiated the process of change in the Alpha S/A institutional logics. The SCG contributed with the reproduction of provisions incorporated by the individuals habitus, with the strengthening of institutions converging with the professional institutional logic, making educational and symbolic capital those with greater relevance in the field of power analyzed.
Contributions: The MCS, seen as a package of systems, was characterized as a key element, of significant relevance in influencing human behavior and the incorporation of management accounting practices in the organizational day-to-day, especially regarding to cybernetic, administrative and cultural controls.
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