摘要：This study aimed to analyze the motivating factors of the change process of the management accounting system, from the perspective of institutional theory. The research was classified as descriptive, qualitative, operationalized by explanatory case study. Data were collected through semi-structured interviews and analyzed using content analysis. The results show that in the analyzed case, the change in management accounting systems was motivated by a particular set of factors (improvisation and environmental social pressure), representative of internal and external pressures for organizations, each with its intensity.
关键词：Mudança;Contabilidade Gerencial;Teoria institucional;Improvisação;Pressão Social do Ambiente
