{"data":{"id":"10.6084/m9.figshare.5719036.v1","type":"dois","attributes":{"doi":"10.6084/m9.figshare.5719036.v1","prefix":"10.6084","suffix":"m9.figshare.5719036.v1","identifiers":[],"alternateIdentifiers":[],"creators":[{"name":"RUSSO, PASCHOAL TADEU","givenName":"PASCHOAL TADEU","familyName":"RUSSO","affiliation":[],"nameIdentifiers":[]},{"name":"GUERREIRO, REINALDO","givenName":"REINALDO","familyName":"GUERREIRO","affiliation":[],"nameIdentifiers":[]}],"titles":[{"title":"Perceptions about the sociomateriality of management accounting practices"}],"publisher":"SciELO journals","container":{},"publicationYear":2017,"subjects":[{"subject":"150399 Business and Management not elsewhere classified","schemeUri":"http://www.abs.gov.au/ausstats/abs@.nsf/0/6BB427AB9696C225CA2574180004463E","subjectScheme":"FOR"},{"subject":"FOS: Economics and business","schemeUri":"http://www.oecd.org/science/inno/38235147.pdf","subjectScheme":"Fields of Science and Technology (FOS)"}],"contributors":[],"dates":[{"date":"2017-12-20","dateType":"Created"},{"date":"2022-05-30","dateType":"Updated"},{"date":"2017","dateType":"Issued"}],"language":null,"types":{"ris":"DATA","bibtex":"misc","citeproc":"dataset","schemaOrg":"Dataset","resourceType":"Dataset","resourceTypeGeneral":"Dataset"},"relatedIdentifiers":[{"relationType":"IsSupplementTo","relatedIdentifier":"10.1590/s0034-759020170605","relatedIdentifierType":"DOI"},{"relationType":"IsIdenticalTo","relatedIdentifier":"10.6084/m9.figshare.5719036","relatedIdentifierType":"DOI"}],"relatedItems":[],"sizes":["596090 Bytes"],"formats":[],"version":null,"rightsList":[{"rights":"Creative Commons Attribution 4.0 International","rightsUri":"https://creativecommons.org/licenses/by/4.0/legalcode","schemeUri":"https://spdx.org/licenses/","rightsIdentifier":"cc-by-4.0","rightsIdentifierScheme":"SPDX"}],"descriptions":[{"description":"ABSTRACT Our research, conducted in the context of organizational management in Brazil, aimed at deepening the knowledge in the Managerial Accounting field. The purpose was to propose a construct that contributes to understanding managers’ perceptions of the sociomateriality of management accounting practices (práticas de contabilidade gerencial, MAP) based on the ceremonial (rites-based) versus instrumental (problem solving) institutional logic, drawing on New Institutional Sociology and on Bush’s digressions (1983, 1987). Through a survey of 102 large non-financial organizations operating in Brazil, we identified that depending on the arrangement between isomorphic forces and diffusion to which the PCGs are subjected, they assume ceremonial (5%), instrumental (61%), or mixed (26%) behavioral characteristics. We infer that in these organizations, PCGs are primarily being used as problem solving techniques and contribute to changing the context in which they are applied.","descriptionType":"Abstract"}],"geoLocations":[],"fundingReferences":[],"xml":"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","url":"https://scielo.figshare.com/articles/dataset/Perceptions_about_the_sociomateriality_of_management_accounting_practices/5719036/1","contentUrl":null,"metadataVersion":3,"schemaVersion":"http://datacite.org/schema/kernel-4","source":"mds","isActive":true,"state":"findable","reason":null,"viewCount":0,"viewsOverTime":[],"downloadCount":0,"downloadsOverTime":[],"referenceCount":1,"citationCount":0,"citationsOverTime":[],"partCount":0,"partOfCount":0,"versionCount":0,"versionOfCount":0,"created":"2017-12-20T02:47:26.000Z","registered":"2017-12-20T02:47:27.000Z","published":"2017","updated":"2022-05-30T16:41:55.000Z"},"relationships":{"client":{"data":{"id":"figshare.ars","type":"clients"}},"provider":{"data":{"id":"otjm","type":"providers"}},"media":{"data":{"id":"10.6084/m9.figshare.5719036.v1","type":"media"}},"references":{"data":[{"id":"10.1590/s0034-759020170605","type":"dois"}]},"citations":{"data":[]},"parts":{"data":[]},"partOf":{"data":[]},"versions":{"data":[]},"versionOf":{"data":[]}}}}