The Influence of Bounded Rationality on the Institutionalization of Budget Changes

The research aims to seek information on how the influence of limited rationality occurs in the institutionalization of budgetary changes. It aims to analyze how the bounded rationality, proposed by Bogt e Scapens (2018), ends up influencing managers in decision making and budget choices. The study is justified by the contribution that concerns the feeling about limited rationality and its influence on budgetary changes, making it possible to understand the relationship between the two. This is a unique, descriptive case study with a qualitative approach. A semi-structured interview and structured questionnaires were carried out, these in turn were analyzed by the method of discourse analysis, and the research was carried out in an industry located in the West of the State of Parana, founded in 2006, and since then it has been standing out in the scenario national. as an important wheat miller. The main results demonstrate that Limited Rationality is seen as a natural process and divergence of thoughts and ideas is expected among the participants in the elaboration of budget changes, that the rule element and routines are directly interconnected within the budget process, as well as the elements, actions and institutionalization.