文章基本信息

标题：Resistência à Mudança no Sistema de Informação Gerencial: uma análise da institucionalização de estruturas e processos de TI em uma organização do Poder Judiciário Brasileiro
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作者：Emanuel Junqueira ; Alamir Costa Louro ; Célia Bubach 等
期刊名称：Enfoque: Reflexão Contábil
印刷版ISSN：1984-882X
出版年度：2017
卷号：36
期号：2
页码：77-93
语种：Portuguese
出版社：Universidade Estadual de Maringá
摘要：This study aimed to analyze the resistance factors to change the Management Information System - MIS, in an organization of the Brazilian judiciary, describing how the actions of the actors can inhibit the institutionalization of management control practices. We use the case study method, with the framework of Burns and Scapens (2000) to understand the process in which the rules become habits and routines and are institutionalized. Huy’s framework (2001) were used to explain how the ideal types of planned change to analyzing can explain resistance factors. The cut chosen for analysis was the IT structures and processes recommended by law and supported by the literature in the field. We conducted interviews, document analysis and field notes for the collection and discourse analysis elements - DA for data analysis. The results indicate that the structures and processes IT should form the MIS of organization are not fully institutionalized, although the coercive pressure to change. Thus, we observe a purely ceremonial use of various processes of MIS and concluded that if senior management does not exercise its coordinating role and support the process of change and if there is no proper training of servers, hardly the rules become will habits and patterns, or they will be institutionalized. The study contributes to the field to describe how failures in planning the change and / or the lack of interest of senior management, coupled with the lack of training of staff inhibits the institutionalization of new rules, even when these are established coercively.