Rules, routines, and institutions are not suggested as empirical variables, so that they may be objectively measured. Some objectivity may be specified on procedure manuals, for instance. Furthermore, routines and institutions are useful theoretical tools, once they ease observable action interpretation
When the specific phenomenon to be studied may only be captured through observation or interaction, a case study approach becomes adequate According to , a single case study is acceptable whenever confirming a theoretical proposition previously formulated.
As far as epistemological and ontological aspects are concerned, this work relies on interpretation. Therefore, an interpretational case study will be carried out in an industrial organization that intended to implement a controlling department; however it was temporarily unsuccessful. The interpretational approach is one of the four paradigms used on organizational analysis identified by . Besides the interpretational approach, this research can be considered exploratory, ex post facto, explanatory, cross-sectional, and case study
3.1 Research Field Specification
A company had been unsuccessful in its attempt towards implementation of a controlling department and, therefore, selected; its headquarters is located in the state of Paraná and belongs to the segment of metal-mechanic industry. For more than 60 years, it has grown, extended its markets, developed state-of-the-art projects, and opened branches in the state of Santa Catarina.
The company had been temporarily unsuccessful in its attempt towards implementation of a controlling department. Nowadays, some controlling practices have been adopted through third -parties. The represents company organization and its organizational structure.
Company structure is somewhat minimal and the operations director is responsible for both Santa Catarina branch and headquarters.
In order to develop research construct, it has been necessary to identify analysis categories established in accordance withController and Controlling Department categories were also investigated due to the fact that this research analyses specifically the implementation of a controlling department .
Research construct conducts interview development cross-referenced with other techniques, such as documental analysis and environment observation
|Controlling department||A formal organizational system with daily routines activities and its own organizational culture. Aspects presents: its mission, its objectives, its hierarchical position within company organization chart, and its internal organization.||1-5||Boff et al. (2008); Borinelli (2006); Borinelli and Rocha (2007);Cavalcante et al. (2012); Frezatti et al. (2009); Guerreiro et al. (2008).|
|Controller||The professional responsible by the controlling department.||6-8|
|Institutions (external and internal)||The external ones are understood as the correct way of thinking, ranging beyond organizations; for instance, values and codes of specific professional groups, such as engineers and accountants, while the internal ones represent the values and codes shared by the same engineers or accountants, for instance. Specifically regarding internal environment, it refers to the analysis of organizational culture manifestation.||9||Bogt and Scapens (2014);Burns and Scapens (2000); Busco and Scapens (2011); Busco et al. (2007); Granlund (2001);Scapens and Roberts (1993).|
|Rationality||This new element shows the deliberate action from the organizational player, his/her way of thinking.||10-13|
|Rules||Formal declarations of procedures.||14|
|Routines||Procedures in use.|
|Actions||The Result. The rules and routines are not actions per se, but they have the potential to shape action.|
After research construct presentation, and still in accordance with a case study development requires a protocol, as follows: (i) planning, production, and posting of a letter of invitation to selected company, case study protocol development, research schedule definition; (ii) data gathering (company environment observation), documental research, focused semi-structured interviews; (iii) data analysis, cross-reference (documental research and interviews), discourse analysis; (iv) conclusion, analysis of different rationalities considering
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