Analysis of Brazilian Cultural Features Influences on Management Accounting by Controllers' Perspective

This paper investigates the controllers’ standpoint about Brazilian “jeitinho”. We conducted a qualitative investigation by interviewing 20 controllers to gather data from the field. All interviews were tape-recorded and fully transcribed. In order to get better insights, we conducted a CAQDA with NVivo 12. We found a general perception about Brazilian “jeitinho” being related to the formalism or a deviation of a predetermined conduct, and it is also considered as unwanted. However, improvisation is perceived as a harmful behavior, and the flexibility has two approaches, one related to capability of been able to adapt to changes, also called as adaptability, and a second to make rules flexible. Some other finds of our research are aligned to previous evidence, like positive and negative aspects were observed due to the Brazilian “jeitinho”. Also, we found that regardless company attributes, at least one or a couple of Brazilian “jeitinho” aspects can be observed, depending on behavioral restraints promoted by organizations. This way, the influence of Brazilian culture is influential according to the incentives and disincentives in each organization. Also, can be inferred that this circumstance is a consequence of a mishmash of organizational culture and management model, and philosophical believes of individuals at social and organizational levels. Therefore, our research contributes to encourage a discussion about Brazilian cultural influences over both controller occupation and management control systems.