CONTABILIDADE GERENCIAL INTERORGANIZACIONAL E A FORMAÇÃO DE REDES DE NEGÓCIOS
UM ESTUDO DE CASO NA CADEIA DE SUPRIMENTOS ALIMENTÍCIA
DOI:
https://doi.org/10.18265/2526-2289a2026id8922Keywords:
Interorganizational management accounting, Actor-Network Theory, Formation of business networksAbstract
The general objective of the study was to explain the association between interorganizational management accounting (IMC) and the formation of business networks in the context of the food supply chain (SC). The research was characterized as qualitative, exploratory and descriptive, through a case study. Based on the principle of theoretical sampling, a case unit from the food industry located in the state of Ceará (CE) was selected, operating in the dairy sector, which has a dyadic buyer-supplier relationship. To operationalize the case study, open and semi-structured interviews, documentary records and data collection from social networks were used. The interview was conducted virtually, through the Google Meet application, and was recorded through audio and image recording. The interview was supported by a script that included aspects of network formation, through the translation phases (problematization; attraction of interests; recruitment and mobilization of allies), as well as IMC practices used in SC. Regarding the analysis of results, the interview was subjected to categorical content analysis. The main results of the study revealed that information is shared beyond business boundaries in the SC. Thus, the characteristics presented in the formation of the business network investigated determined the direction, degree, level, limits and management instruments used for sharing information. Thus, it is concluded that the shared information functioned as non-human actors within the scope of the Actor-Network Theory (ANT), helping to control the focal actor through actions at a distance.
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