Impactos da implanta？？o das normas internacionais de contabilidade na controladoria: um estudo à luz da teoria da estrutura？？o em uma empresa têxtil

studies on controllership activities interrelated with other sciences, such as psychology and sociology, favor more holistic knowledge about this organizational area. this study aims to verify the impacts of the implementation of the international accounting standards in controllership in the light of the structuration theory. the assumption is that implementing international standards contributes to the production and reproduction of the social order of the organizational area of controllership. the structuration theory of giddens (1979; 1996; 2003) supports this exploratory study, which relied on a qualitative approach and was conducted through the case study of a textile industry, analyzing the impacts of the implementation of the international accounting standards in controllership from 2008 to 2010. this period covers the implementation phase of cpcs in the company, issued by the accounting pronouncements committee (cpc). data collection was conducted through observation, desk research, interviews and a focus group. the analysis of the individual interviews and the focus group were conducted with the help of atlas.ti software. the results showed that the implementation process of the international accounting standards impacted the organizational area of controllership, through new activities, discussions and changes in processes and controls, besides the interaction of the agents, through communication and capabilities, allowing the production and reproduction of this area. the conclusion was that the structure duality proposed by giddens (1979; 1996; 2003) occurred in the company within the analyzed period, given that the structure had an impact on interaction and vice-versa.