Serviços compartilhados e lógicas institucionais: estudo de caso do processo de pagamento de pessoal do Exército Brasileiro na guarnição de Santa Maria

Abstract

This study aimed to consider how the dynamics of institutional logics, with a focus on aspects related to bureaucracy and hierarchy, is affected by the centralization of the payment process of the active military of the Brazilian Army, members of Military Organizations located in the garrison of the city of Santa Maria - RS, in a shared services center structured in the Military Organization called Administrative Base of the Santa Maria Garrison. This is an applied research, of the descriptive type, with a qualitative approach to the problem, supported by procedures based on a case study. The case-unit is the process of payment of active military personnel of the Santa Maria garrison, which involves 21 Military Organizations that are linked, for purposes of personnel payment, to the Administrative Base of the Santa Maria Garrison. The time frame of the study was delimited to the period from 2015 to 2022, crossing an 8 year interval with information considered relevant in the caseunit. Data sources based on documents and interviews were used, whose content analysis was performed with the support of the IRAMUTEQ software. Based on a survey of the theoretical framework about shared services and institutional theory, with a focus on institutional logics, the objectives of the research were oriented to describe relevant aspects of the centralization of the process, to understand the presence of institutional logics related to bureaucracy and hierarchy, to identify possible changes in the dynamics of institutional logics and to elaborate a product based on the research, to be made available to the Brazilian Army. The results indicate, regarding the relevant aspects of process centralization, that standardization represents a turning point for the successful adoption of service sharing, notwithstanding the observation of the influence of a logic related to hierarchy and discipline in the perception of the respondents, that the managerial aspect does not show a relevant relationship between the reflexes of the activities connected to the process of payment of active military personnel, as a support process, and the final activities, performed by each one of the supported Units, that the power issues are a sensitive point, the results indicate that there is compliance with the segregation of functions within the process, and that this is perceived in a positive way and that, in the cultural aspect, despite there being a convergence towards a positive understanding of the sharing of services, there are points of resistance to its adoption, to a lesser extent. As for the understanding of the presence of institutional logic related to bureaucracy and hierarchy in the case-unit, the results indicate the predominance of legalistic and bureaucratic biases. Finally, with regard to possible changes in the dynamics of institutional logics, the results show that the changes arising from the centralized payment process, through the sharing of services, although they have been highlighted as positive in general, have not led to significant changes in the bureaucratic and legalistic logic identified as dominant in the case-unit.