Mudanças organizacionais observadas durante o processo de implementação das normas contábeis internacionais.

The aim of this work was to analyze the main organizational changes derived from the IFRS adoption, categorizing the impacts related to the elements of change described by Mintzberg and Westley (1992): culture, structure, systems and people. The research strategy was guided by a multiple case study, in 2011, in three companies. The IFRS has promoted an enhanced interaction among departments; the Boards of Directors got closely involved in these changes; the accounting department is now closer to investors and also started to render financial consultancies; however, the relationship with clients experienced certain deterioration due to the increased demand for new measurement requirements. There were major changes in systems, as well as management information increased; moreover, there were changes in covenants in financing agreements. It was possible to perceive changes in people regarding their professional profiles. [ABSTRACT FROM AUTHOR]