Implementation Processo of IFRS: a theoretical essay on the justifications related to resistance to organizational change under Lewin’s theory
DOI:
https://doi.org/10.17524/repec.v10i4.1353Keywords:
Implementation of IFRS, Organizational changes, Lewin’s stages of change (1947), Resistance to changeAbstract
The implementation process of the International Financial Reporting Standards (IFRS) in Brazilian companies brought about different organizational changes that in some of them caused the phenomenon of resistance to change, with different levels of intensity. The occurrence of this phenomenon negatively affected the adaptation to the new standards. The objective in this article is to justify the different forms of resistance Boscov (2013) found in three Brazilian companies that were going through the international financial standard convergence process, from the perspective of the three stages of change proposed by Lewin (1947). Using Lewin’s theory, we expect to survey and better understand potential justifications for the incidence of the phenomenon resistance to change in the financial reporting standards. Therefore, a theoretical essay was developed on the theme resistance to change due to the implementation of the IFRS. After the study, it was concluded that, among the three companies Boscov (2013) monitored, only one company managed to achieve the full implementation of the new standards without resistance. At the other two companies, the phenomenon resistance to change occurs, in which there is no consensus on the use of the figures the IFRS produce in the decision process. As the cause of this phenomenon, the company agents’ initial perception is appointed that the change would not offer great benefits to the company’s decision process. For further studies, analyzing the current status of the resistance phenomenon at these two companies and the expansion of the study sample are recommended.References
Appelbaum, S. H., Degbe, M. C., MacDonald, O., & Nguyen-Quang, T. (2015). Organizational outcomes of leadership style and resistance to change (Part One). Industrial & Commercial Training, 47(2), pp. 73-80. doi:10.1108/ICT-07-2013-0044.
Araújo, K. D., Cornacchione, E. B. Jr., Reginato, L., & Suzart, J. A. S. (2014, abril-junho). Percepção dos impactos da adoção das ifrs na contabilidade gerencial sob a ótica dos professores de programas de pós-graduação stricto sensu em contabilidade. Revista Universo Contábil, 10(2), pp.105-124. doi:10.4270/ruc.2014214
Bareil, C. (2013). Two paradigms about resistance to change. Organization Development Journal, 31(3), pp. 59–71.
Bonn, I., & Pettigrew, A. (2009). Towards a dynamic theory of boards: an organisational life cycle approach. Journal Of Management & Organization, 15(1), pp. 2-16. DOI: http://dx.doi.org/10.1017/S1833367200002844
Boscov, C. P. (2013). Mudanças organizacionais observadas durante o processo de implementação dos pronunciamentos do CPC baseados nas IFRS. Tese de doutorado. Universidade de São Paulo, São Paulo, Brasil.
Burnes, B., & Cooke, B. (2013). Kurt Lewin's Field Theory: A Review and Re-evaluation. International Journal Of Management Reviews, 15(4), pp. 408-425. Doi: 10.1111/j.1468-2370.2012.00348.x
Cunha, M. P., & Rego. A. (2002). As duas faces da mudança organizacional: planeada e emergente. Universidade nova de Lisboa, Lisboa, Portugal.
Daft. R. L. (2006). Organizações: teorias e projetos (7 ed.) . (Moreira, C., K. Trad.) São Paulo: Pioneira Thomson Learning (Obra original publicada em 2001)..
Daft, R. L. (2002). Processos de tomada de decisão. In R. L. Daft. Organizações: teorias e projetos. (C. K. Moreira, Trad.). (Cap. 11). São Paulo: Pioneira Thomson Learning. (Obra original publicada em 2001).
Delassus, V. P., Vandelannoitte, A. L., & Descotes, R. M. (2014). La résistance au changement de nom de marque: ses antécédents et ses conséquences sur le capital de marque. (French). Management International / International Management / Gestión Internacional, 18(3), pp. 45-59.
Feldman, M. S., & Pentland, B. T. (2003). Reconceptualizing Organizational Routines as a Source of Flexibility and Change. Administrative Science Quarterly, 48(1), pp. 94-118.
Ford, J. D., Ford, L. W., & D'Amelio, A. (2008). Resistance to Change: The Rest of the Story. The Academy of Management Review, 33(2), pp. 362-377.
Georgalis, J., Samaratunge, R., Kimberley, N., & Lu, Y. (2015). Change process characteristics and resistance to organisational change: The role of employee perceptions of justice. Australian Journal Of Management (Sage Publications Ltd.), 40(1), pp. 89-113. doi:10.1177/0312896214526212
Giangreco, A., & Peccei, R. (2005). The nature and antecedents of middle manager resistance to change: evidence from the Italian context. International Journal of Human Resource Management, 16(10), pp.1812-1829. doi: 10.1080/09585190500298404
Gibson, J. L., Ivancevich, J. M., Donnelly J. R., James H., & Konopaske, R. (2006) Organizações: comportamento, estrutura e processos (12a ed). (Cuccio, S. S. M., Trad.) São Paulo: Mc Graw Hill. (Obra original publicada em 1976).
Gonçalves, J. C., Batista, B. L., da Silva Macedo, M. A., & da Costa Marques, J. V. (2014). Análise do impacto do processo de convergência às normas internacionais de contabilidade no Brasil: um estudo com base na relevância da informação contábil. Revista Universo Contábil, 10(3), pp. 25-43. doi:10.4270/ruc.2014318
Hernandez, J. M. C., & Caldas, M. P. (2001). Resistência a mudança: uma revisão crítica. Revista De Administração De Empresas, 41(2), pp. 31-45. doi:10.1590/S0034-75902001000200004
Hon, A. H., Bloom, M., & Crant, J. M. (2014). Overcoming resistance to change and enhancing creative performance. Journal of Management, 40(3), pp. 919-941. doi:10.1177/0149206311415418.
Kanter, R. M., Stein, B. A., & Jick, T. D. (1992). The challenge of organizational change: how companies experience it and leaders guide it. New York: free press.
Kisil, M. (1998). Gestão de mudança organizacional (Vol. 4). São Paulo: Faculdade de saúde pública da Universidade de São Paulo.
Lewin, K. (1947) Frontiers in group dynamics. In. D. Cartwright. (Ed.) Field theory in social science: selected theoretical papers. New York: harper torchbook,. cap. 9, pp.188–237
Macedo, M. A. S., Machado, M. A.V., & Machado, M. R. (2013). Análise da relevância da informação contábil no brasil num contexto de convergência às normas internacionais de contabilidade. Revista Universo Contábil, 9(1), pp. 65-85. doi:10.4270/ruc.2013104
Macedo, M. A. S., Machado, M. A.V., & Machado, M. R. (2013). Análise da relevância da informação contábil no brasil num contexto de convergência às normas internacionais de contabilidade. Revista Universo Contábil, 9(1), pp. 65-85. doi:10.4270/ruc.2013104
Mariana, P., Daniela, B., & Nadina, R. R. (2013). Forces that enhance or reduce employee resistance to change. Annals Of The University Of Oradea, Economic Science Series, 22(1), .1606-1612.
Mariana, P., Daniela, B., & Nadina, R. R. (2013). Forces that enhance or reduce employee resistance to change. Annals Of The University Of Oradea, Economic Science Series, 22(1), pp. 1606-1612.
Mário, S. N., & Edmundo, E. F. (2000). Estrutura organizacional e equipes de trabalho: estudo da mudança organizacional em quatro grandes empresas industriais. Gestão & Produção, 7(2), pp. 136-145. doi:10.1590/S0104-530X2000000200004
Sacomano Neto, M., & Escrivão Filho, E. (2000). Estrutura organizacional e equipes de trabalho: estudo da mudança organizacional em quatro grandes empresas industriais. Gestão & Produção, 7(2), pp. 136-145. doi:10.1590/S0104
Mintzberg, H., & Westley, F. (1992, december 1). Cycles of Organizational Change. Strategic Management Journal, pp. 39-59. DOI: 10.1002/smj.4250130905
Nickel, D., & Coser, C. (2007). Mudança organizacional, aprendizagem e estresse: um estudo de caso numa IES. REGE - Revista de Gestão, 14(3), pp. 91-106. DOI: http://dx.doi.org/10.5700/issn.2177-8736.rege.2007.36607
Palmer, B. (2015). Measure your organization's readiness for change. The Journal for Quality and Participation, 37(4), pp. 8-10.
Palmer, B. (2015). Making Change Work. Journal For Quality & Participation, 37(4), pp. 1-2.
Razali, M. Z., & Vrontis, D. (2010). The Reactions of Employees Toward the Implementation of Human Resources Information Systems (HRIS) as a Planned Change Program: A Case Study in Malaysia. Journal of Transnational Management. 15(3), pp. 229-245. doi:10.1080/15475778.2010.504497
Rossetto, C.R., Cunha, C. J. A., Orssatto, C. H., & Martignago, G. (1996). Os elementos da mudança estratégica empresarial: um estudo exploratório. Teoria e evidência econômica, v. 4, n. 7/8.
Sales, J. D., Silva, P. K. (2007). Os fatores de resistência à mudança organizacional e suas possíveis resultantes positivas: um estudo de caso na indústria calçados bibi do município de Cruz das Almas – BA. Semead – seminários em administração FEA-USP, São Paulo, Brasil, 10.
Salvador, A., Trés, E.K., Costalonga, F. B, Pelissari, A.S., & Silva, A.R.L. (2010). A contextualização da resistência à mudança na cultura, nas relações de poder e no clima organizacional. Seget – simpósio de excelência em gestão e tecnologia, Resende, Rio de Janeiro, Brasil, 7.
Silva, J. G., & Vergara, S. C. (2003). Sentimentos, subjetividade e supostas resistências à mudança organizacional. RAE: Revista De Administração De Empresas, 43(3), pp. 10-21. http://dx.doi.org/10.1590/S0034-75902003000300002
Smollan, R. (2011, autumn). Engaging with Resistance to Change. University Of Auckland Business Review, 13(1), pp. 12-15.
Szabla, D. B. (2007). A Multidimensional View of Resistance to Organizational Change: Exploring Cognitive, Emotional, and Intentional Responses to Planned Change across Perceived Change Leadership Strategies. Human Resource Development Quarterly, 18(4), pp. 525-558. DOI: 10.1002/hrdq.1218
Wood Jr., T. (1992). Mudança organizacional: uma abordagem preliminar. Revista De Administração De Empresas, (3), pp. 74-87. doi:10.1590/S0034-75901992000300009
Umble, M., & Umble, E. (2014). Overcoming resistance to change. Industrial Management, 56(1), pp.16-21. DOI: 10.1016/j.ijproman.2015.01.008
Vilkas, M., & Stancikas, E. (2006). Modelling of Planned Change of Organizational Work Processes in Terms of Process' Internal Structure. Engineering Economics, 49(4), pp. 76-86.
Downloads
Published
How to Cite
Issue
Section
License
Authors who publish with this journal agree to the following terms:
Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under Creative Commons Attribution 3.0 Unported License, which allows the sharing of the work and recognition of authorship and its initial publication in this journal. This license allows others to distribute, remix, adapt, or create derivative works, even for commercial purposes, provided credit is given for the original creation.
b)There is no financial compensation to the authors in any capacity, for articles published in RePEc.c) The articles published in RePEc are the sole responsibility of the authors.
