autores Oyadomari, J.C.T. Tiomatsu Oyadomari, Jose Carlos Dultra-de-Lima, R.G. Mendonça Neto, O.R.R. Ribeiro Mendonca Neto, Octavio Ribeiro Gazso Righetti, Maria Carolina Righetti, M.C.G.
palavras-chave Flexible budgeting Institutional logics Kaizen Management accounting Organizational flexibility Organizational inertia