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The scientific literature reports many cases of difficulties and resistance to implementation of changes, new systems and artifacts, particularly in the Management Accounting area. Some authors have described difficulties in implementing organizational changes related to Management Accounting artifacts. Investments in changes are of the essence in the companies’ search for success, but outcome may fall short of expectations. Factors able to help diagnosing changes in an organization’s Management Accounting were identified under an institutional approach. Two authors were fundamental to structuring the construct once they say organizations react differently to change stimuli and that the nature of institutional processes may allow understanding at least partially organizations’ behavior when under pressure to make changes. Two Management Accounting’s artifacts were approached under an institutional standpoint: implementing standard costs and the budgeting process. Standard cost was the artifact subjected to a change. The company under study would not use it in an actual vs. budgeted comparison. Another finding was the possible influence of limited disclosure of standard cost to only a few decision-makers. The second Management Accounting artifact, budgeting, was not subject to any change. The justification for using and studying it was based on its participative characteristic, on its institutionalization and on its broad disclosure. Using two artifacts with different characteristics enabled contrasting different bases and motivators of institutionalization and, consequently, assessing different organizational views on participative and non-participative practices. The case study’s empiric structure also used organizational precedents, to-wit: cause, constituents, content, control and context; or, alternatively: why, who, what, how and where changes take place. Precedents allowed understanding organizational circumstances in addition to possible organizational reactions to pressures for changes: to acquiesce, to compromise, to avoid, to defy and to manipulate. Organizational answers were ranked from passive acceptance or acquiescence to active rejection or manipulation. The use of a case study is justifiable when the phenomena studied are contemporary and immersed in a complex environment. Other authors advocate using a case study to portray the reality where certain accounting practices are inserted. A protocol for the case study was prepared, interviews and surveys were conducted, documents were analyzed and the main events recorded in proper files. The evidence analyzed enabled the case study to verify as follows: standard costs and budgeting were institutionalized based on two different pillars: cultural-cognitive and normative, respectively; there were significant correlations between organizational precedents and the organizational answers expected, e.g., the relation between constituents and acceptance; various other cause/effect relations handled under the institutional approach could not be denied. Interpreting results allowed concluding that the structure given by institutional analysis of Management Accounting points at some difficulties and renders a diagnosis in the implementation of artifacts. Additionally, recommendations were made for alternative courses of action to organizations facing changes and for further studies.

Mudanças na contabilidade gerencial de uma organização: estudo de caso com diagnóstico institucional