Resumo

MENDES ALMEIDA, DALCI  e  BEUREN, ILSE MARIA. PRESENCE OF THE STRUCTURATION THEORY'S PILLARS IN CONTROLLING WITH THE ACCOUNTING CONVERGENCE PROCESS. Rev.fac.cienc.econ. [online]. 2014, vol.22, n.1, pp.79-97. ISSN 0121-6805.

The goal of this study is to identify the presence of elements that constitute the pillars of the Structura-tion Theory in controlling with the process of convergence to the international accounting standards in Brazilian companies in the new market of BM&FBovespa. A descriptive study was conducted through a survey with a quantitative approach to the problem, based on the Structuration Theory according to the propositions of Giddens (1979; 1996; 2003). Out of the 118 companies in the new market, 36 participated in the survey, constituting the non-random sample. The questionnaire with 12 multiple choice questions was elaborated based on the studies of Macintosh & Scapens (1990, 1991), Barrachina (2001), Junquilho (2003), Giddens (2003) and Busco (2009), as well as in a pilot study conducted to serve this research. To the data collected were applied descriptive statistics and information entropy. The results show a greater presence of the significance pillar, followed by domination and legitimation. Through the entropy of information, in some elements the responses were similar, having high entropy and little information; in others there are oscillations in the responses, having low entropy and more information. Thus, it is concluded that the elements that constitute the pillars of the Structuration Theory were present in controlling with the process of accounting convergence of the companies surveyed.

Palavras-chave : Structuration theory; International Accounting Standards; Controlling.

        · resumo em Português | Espanhol     · texto em Português     · Português ( pdf )