PROCESSOS DE PERSISTêNCIA E MUDAN?A DE SISTEMAS DE CONTABILIDADE GERENCIAL: UMA ANáLISE SOB O PARADIGMA INSTITUCIONAL

摘要

This essay analyses the processes of persistence and change in management accounting systems. In doing so, it employs the concept of the institutional paradigm, as opposed to the neo-classical economic paradigm, and assumes that managerial accounting syst