ANáLISE DOS FATORES QUE FAVORECEM A INSTITUCIONALIZA??O DA VALUE BASED MANAGEMENT (VBM) à LUZ DOS ARGUMENTOS DE TEóRICOS DA VERTENTE NEW INSTITUTIONAL SOCIOLOGY (NIS )

摘要

Research has demonstrated that a gap exists between theory and practices in Managerial Accounting. However, research indicates that Value Based Management – VBM, by means of residual income, its most representative component, has become one of the practic