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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.

O campo da Governança Corporativa vem sendo objeto de estudos organizacionais que indicam a necessidade de novas perspectivas teóricas e metodológicas a serem consideradas em pesquisas na área. Esse interesse foi identificado em uma revisão da literatura sobre Governança Corporativa, com foco em identificar consolidações de discussões teóricas e metodológicas na área. Este artigo discute uma abordagem de pesquisa qualitativa e interpretativa que pode contribuir tanto para a evolução das teorias quanto para o desenvolvimento desta prática organizacional. Constatou-se que a prática de Governança Corporativa pode ser considerada como um sistema contextualizado, dinâmico e aberto, tornando o campo propenso à proposição da fenomenografia como uma abordagem teórico-metodológica, a qual se verificou que possui as características que atendem às necessidades de pesquisa, podendo gerar resultados inovadores.

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