Abstract Purpose This paper aims to propose the phenomenography as an approach that may contribute to the organizational studies based on the practice perspective, considering that it analyzes the phenomenon through the practitioner’s view and experience. Design/methodology/approach It is a theoretical essay about phenomenography as a theoretical-methodological perspective, considering its concept, its relation with practice theories and how its theoretical-methodological approach is capable of bringing a new perspective over the organizations, in the practice perspective. Findings The phenomenographic method, together with the practice perspective, enables mapping, identifying, describing and relating all the different ways by which an organization, in each one of its structuring dimensions, is effectively experienced. It argues that aspects such as the phenomenographic interview, the second-order perspective, the collective conceptions stated in the outcome space and their relations, the complexity of hierarchy and the abductive theorization about the emerging concepts of collective perceptions form, all together, an alternative and promising theoretical approach to analyze the entanglement between action and the material dimension that constitutes the organizational practices. Practical implications The phenomenographic outcome space may become a catalyst of a theorization about practices, which is capable to modify them or modify the way they are understood. Originality/value It discusses the possibility of phenomenography to theorize from the agents’ collective consciousness.

Resumo A crescente difusão de configurações coletivas de trabalho no atual ambiente organizacional não tem apresentado contrapartida na produção científica sobre o tema (BOREHAM, 2011). Paradoxalmente, porém, alguns campos do debate sobre organizações destacam o papel dos coletivos de trabalho, como é o caso da literatura sobre Rotinas Organizacionais - RO - (NELSON e WINTER, 2005; PENTLAND e FELDMAN, 2005). A questão que mobiliza esta investigação explora a relação entre esses dois temas: a dinâmica das rotinas orçamentárias corporativas pode constituir um espaço adequado para a formação e o desenvolvimento de competências coletivas? O objetivo é examinar a elaboração de orçamentos corporativos, com base na abordagem de rotina organizacional, a fim de identificar evidências de coletivos de trabalho e da formação de atributos e competências coletivas. Essas respostas transitam por uma investigação qualitativa e fenomenográfica que apontou quatro categorias descritivas da configuração coletiva do trabalho: Comprometimento com a Entrega, Reconfiguração das Rotinas, Disponibilização Compartilhada e Construção de Redes de Relacionamento. De entre as contribuições da pesquisa, destaque para: o potencial da teoria das RO como referência a análise de processos corporativos; identificação de processos capazes de contribuir na gestão de coletivos de trabalho; e o emprego do método fenomenográfico como alternativa para apropriar fenômenos organizacionais de natureza pouco tangíveis.

Abstract The growing diffusion of collective work configurations in the current organizational environment has remained largely overlooked in the scientific body of work on the theme (BOREHAM, 2011). Paradoxically, however, certain currents in the debate about organizations highlight the role of collective work, as is the case with the literature on organizational routines (NELSON and WINTER, 2005; PENTLAND and FELDMAN, 2005). The question that motivates this investigation explores the relationship between those two themes: can the dynamics of corporate budgeting constitute an adequate space for the formation and development of collective competences? The objective of this question is an inquiry into the design of corporate budgets, from an organizational-routine approach, to identify evidence of teamwork and the formation of collective competences and attributes. The responses transit through a qualitative and phenomenographic investigation that pointed to four descriptive categories of collective work: commitment to deliver, reconfiguration of routines, shared availability, and building relationship networks. The contributions of the research include the potential of the organizational routines theory as a reference for the analysis of corporate processes, the identification of processes capable of contributing to the management of workgroups, and the use of the phenomenographic method as an alternative to frame somewhat intangible organizational phenomena.

Resumen La creciente difusión de configuraciones colectivas de trabajo en el actual ambiente organizativo no ha presentado contrapartida en la producción científica acerca del tema (BOREHAN, 2011). Paradójicamente, sin embargo, algunos ámbitos del debate sobre las organizaciones subrayan el papel de los colectivos de trabajo, como es el caso de la literatura sobre Rutinas Organizativas (Nelson y Winter, 2005; PENTLAND y FELDMAN, 2005). La cuestión que motiva esta investigación explora la relación entre esos dos temas: ¿la dinámica de rutinas presupuestarias corporativas puede constituirse en un espacio adecuado a la formación y el desarrollo de competencias colectivas? Su objetivo es analizar la elaboración de presupuestos corporativos, basado en el enfoque de la rutina organizativa, con el fin de identificar evidencias de colectivos de trabajo y de la formación de atributos y competencias colectivas. Esas respuestas pasan por una investigación cualitativa y fenomenográfica que ha señalado cuatro categorías descriptivas de la configuración colectiva del trabajo: Compromiso con la Entrega, Reconfiguración de Rutinas, Ofrecimiento compartido y Construcción de Redes de Relaciones. Entre los aportes de la investigación, es notable el potencial de la teoría de las RO, como referencia al análisis de procesos corporativos, identificación de procesos capaces de contribuir a la gestión de colectivos de trabajo y el empleo del método fenomenográfico como alternativa para la apropiación de fenómenos organizativos de naturaleza poco tangibles.