Processo de institucionalização das práticas de orçamento em uma cooperativa médica

Abstract

This study aimed to analyze the characteristics of the institutionalization of budget practices in a Medical Cooperative, after a period of time since its implementation. Institutional Theory was used under the approach of the Old Institutional Economics with the model of Tolbert and Zucker (1999). In order to achieve the objectives, an exploratory research was developed, through a case study with a qualitative approach. Data were collected through interviews with the accounting manager, who is currently responsible for conducting the budget tool, the former strategic planning manager, responsible for the implementation and first steps of the budget culture in the organization, and five more general managers who are currently participate in the budget planning, execution and control process. In addition to a questionnaire applied with this last group. Initially, the institutionalization process was due to external pressures arising mainly from increased competitiveness, but also due to a situation of economic and financial wear, suffered in previous periods, starting a period of innovations in the conduct of the business. from them the birth of Strategic Planning, which had as one of the main needs the implementation of the budget and, mainly, of a budget culture to achieve the objectives. Therefore, since 2017, the year the budget was started, all internal pressures, such as the support and encouragement of senior management and confidence in the tool, as well as the positive impacts, influenced the current stage of its institutionalization, sedimentation. Thus, it is concluded with this research that the implementation of the budget created institutions for the operator, since the budget rules and routines were incorporated and currently reproduced.