CONTRIBUIÇÃO DA TEORIA ATOR-REDE PARA COMPREENSÃO DO PARADOXO DA GESTÃO ESTRATÉGICA DE CUSTOS
Keywords:
Teoria Ator-Rede. Gestão Estratégica de Custos. Rede. Área de pesquisa.Abstract
O objetivo deste estudo é analisar a contribuição dos conceitos da Teoria Ator-Rede (TAR) à construção da Gestão Estratégica de Custos (GEC) enquanto arcabouço teórico e área de pesquisa. Observa-se no atual momento da GEC que, apesar de ser considerada uma ferramenta de potencial incremento à competitividade, tem visto seu campo de estudo diminuir ao longo do tempo, além de ser alvo de contestações relacionadas ao seu framework, fatores que podem ser chamados paradoxais. Nesse contexto, entende-se que a TAR representa uma concepção teórica e prática que possibilita investigar essas questões, uma vez que traz conceitos que auxiliam potencialmente na compreensão das relações entre os atores e os mecanismos de construção de rede. A partir de estudos que abordam a prática da GEC, mais especificamente, seus instrumentos, por meio de conceitos da TAR, foi possível inferir proposições para futuros estudos. Primeiro, profissionais e acadêmicos poderiam estar tratando os instrumentos da GEC como se fossem munidos de funções intrínsecas, que independentemente das associações se manifestariam. Segundo, a filosofia da GEC carrega em si a sua contribuição para o futuro. Porém, a TAR mostra a instabilidade e variabilidade da construção dos fatos da rede da GEC, o que questiona a capacidade de se antecipar o futuro. Tais pontos poderiam também ser empecilhos à construção do coletivo, base para solidificação da GEC como área de pesquisa. Assim, sendo o movimento construído basicamente por mecanismos retóricos, há dificuldade em angariar visibilidade e convergência aos participantes da rede. Sugere-se a utilização deste arcabouço para a realização de pesquisas empíricas ou sua aplicação a outros fenômenos da Contabilidade Gerencial.
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