A incorporação da accountability em rotinas organizacionais de controles internos.

The present study aimed to reveal wich aspects related to the dynamics of organizational routines may explain the accountability (enactment) in internal control routines.From a phenomenological (MARTON, 1991) approach 20 professionals were interviewed, all of them working in Internal Control department of an insurance company located in Rio de Janeiro City, between August and September 2017. The Outcome Space generated through the phenomenographycal method, illustrates three conceptions of the phenomenon: respecting artefacts; qualifying the routines and; protecting the organization. The explanatory dimensions of these conceptions were identified according to the following categories: deference to transparency; intensity of the interaction of aspects; sense of responsibility and respect for control. The findings suggest that there is an evolution from the conceptions of the instrumental level to the perception of value. Evidence reveals professionals with a significant perception of responsibility in internal control routines. The study brings to light the relationship between process improvement and the intensity of the interaction between the ostensive and performative aspects of an organizational routine,contributing to illustrate the internal structure components of an Organizational Routine (PENTLAND, FELDMAN, 2005). [ABSTRACT FROM AUTHOR]