EVIDÊNCIAS DO ISOMORFISMO INSTITUCIONAL NA GESTÃO DE CUSTOS DE EMPRESAS DA INDÚSTRIA DE CONSTRUÇÃO CIVIL EM MATO GROSSO DO SUL

Abstract

This study aims to analyze the relationship between the benefits and challenges of cost management in the habits and routines of the construction industry in Mato Grosso do Sul, considering the interaction of company size and market tenure, based on the Institutional Theory of DiMaggio and Powell (1983). The research is descriptive in nature, with a quantitative approach, using a structured questionnaire applied to 37 companies in the sector. Data were analyzed through structural equations, complemented by a Power BI dashboard for descriptive considerations. The results reinforce the proposition of the existence of isomorphism in cost management within the construction sector, as the perceived benefits and challenges showed direct relationships with the everyday habits and routines of these companies. However, company size and market tenure, initially proposed as relevant in this isomorphic process, did not demonstrate either direct or indirect relationships with organizational habits and routines. Descriptive and categorical results also indicate the presence of the three types of isomorphism: coercive, evidenced by the use of financial reports and control policies in larger and more established companies; normative, reflected in the influence of the technical background of accountants and controllers; and mimetic, observed among smaller companies that replicate practices from more structured organizations. This study contributes by highlighting organizational patterns in an underexplored regional context and offering insights for managers and researchers interested in the professionalization of cost management.