Desenvolvendo Apreciação da Contabilidade Emancipatória mediante a Pesquisa Empírica: Questões de Método



Artigo principal Conteúdo

Yara Consuelo Cintra
Jim Haslam
Fernanda Filgueiras Sauerbronn

Resumo

Objetivo: este ensaio visa a obter insights sobre a natureza dos desenhos e métodos de pesquisa que melhor reflitam a pesquisa contábil emancipatória pós-marxista promovida por Gallhofer, Haslam e autores relacionados. Tese: a pesquisa contábil emancipatória, conforme promovida por Gallhofer e Haslam, é não dogmática, subjetivista e crítica. É consistente com uma ampla gama de métodos, embora seja especialmente servida por formas de pesquisa qualitativa em relação a áreas-chave, valorizando fontes diversas. Conclusões: os autores delineiam possibilidades de métodos e desenhos de pesquisa apropriados nesta área. Exploramos a apreciação teórica da contabilidade emancipatória, refletindo sobre os debates quanto à filosofia do método na literatura em busca de insights. As particularidades e refinamentos envolvidos na apreciação das dimensões da contabilidade emancipatória são articulados: o caráter multidimensional do funcionamento e da dinâmica da contabilidade; os processos e fenômenos complexos e dinâmicos que moldam o significado das contas; a visão de melhoria; a orientação específica da práxis. Ao mesmo tempo, apontamos semelhanças com outros tipos de pesquisa crítica em contabilidade.



Histórico de Downloads

Não há dados estatísticos.


Detalhes do artigo

Como Citar
Cintra, Y. C., Haslam, J., & Sauerbronn, F. F. (2022). Desenvolvendo Apreciação da Contabilidade Emancipatória mediante a Pesquisa Empírica: Questões de Método. Revista De Administração Contemporânea, e210009. https://doi.org/10.1590/1982-7849rac2022210009.en
Seção
Ensaios Teóricos

Referências

Alvesson, M., & Kärreman, D. (2000). Taking the linguistic turn in organizational research: Challenges, responses, consequences. The Journal of Applied Behavioral Science, 36(2), 136-158. https://doi.org/10.1177/0021886300362002
Alvesson, M., & Willmott, H. (1992). On the idea of emancipation in management and organization studies. Academy of Management Review, 17(3), 432-464. https://doi.org/10.2307/258718
Arrington, C. E. & Watkins, A. (2002). Maintaining ‘critical intent’ within a postmodern theoretical perspective on accounting research. Critical Perspectives on Accounting, 13(2), 139-157. https://doi.org/10.1006/cpac.2001.0495
Azevedo, S. U., Barbosa, J. S., Consoni, S., & Espejo, M. M. S. B. (2020). Ontological posture of research in management accounting. Brazilian Journal of Business, 2(3), 2927-2947. https://doi.org/10.34140/bjbv2n3-071
Baker, C. R. (2000). Towards the increased use of action research in accounting information systems. Accounting Forum, 24(4), 366-378. https://doi.org/10.1111/1467-6303.00046
Bernstein, R. J. (1976). The restructuring of social and political theory. Oxford: Blackwell.
Bhaskar, R. (1989). Reclaiming reality: A critical introduction to contemporary philosophy. London: Verso.
Bohman, J. (1999). Theories, practices, and pluralism: A pragmatic interpretation of critical social science. Philosophy of the Social Sciences, 29(4), 459-480. https://doi.org/10.1177/004839319902900401
Broadbent, J., Ciancanelli, P., Gallhofer, S., & Haslam, J. (1997). Enabling accounting: The way forward?. Accounting, Auditing and Accountability Journal, 10(3), 265-275.
Bronner, S. E. (1994). Of critical theory and its theorists. Oxford: Blackwell.
Brown, J. (2009). Democracy, sustainability and dialogic accounting technologies: Taking pluralism seriously. Critical Perspectives on Accounting, 20(3), 313-342. https://doi.org/10.1016/j.cpa.2008.08.002
Brown, J. (2017). Democratizing accounting: Reflections on the politics of ‘old’ and ‘new’ pluralisms. Critical Perspectives on Accounting, 43, 20-46. https://doi.org/10.1016/j.cpa.2016.11.001
Brown, J., & Dillard, J. (2013). Agonizing over engagement: SEA and the ‘death of environmentalism’ debate. Critical Perspectives on Accounting, 24(1), 1-18. https://doi.org/10.1016/j.cpa.2012.09.001
Brown, J., & Dillard, J. (2014). Integrated reporting: On the need for broadening out and opening up. Accounting, Auditing and Accountability Journal, 27(7), 1120-1156. https://doi.org/10.1108/AAAJ-04-2013-1313
Brown, J., & Dillard, J. (2015). Dialogic accountings for stakeholders: On opening up and closing down participatory governance. Journal of Management Studies, 52(7), 961-985. https://doi.org/10.1111/joms.12153
Brown, J., Dillard, J., & Hopper, T. (2015). Accounting, accountants and accountability regimes in pluralistic societies: Taking multiple perspectives seriously. Accounting, Auditing and Accountability Journal, 28(5), 626-650. https://doi.org/10.1108/AAAJ-03-2015-1996
Brown, J., & Tregidga, H. (2017). Re-politicizing social and environmental accounting through Rancière: On the value of dissensus. Accounting, Organizations and Society, 61, 1-21. https://doi.org/10.1016/j.aos.2017.08.002
Burrell, G., & Morgan, G. (1979). Sociological paradigms and organizational analysis: Elements of the sociology of corporate life (1 ed.). London: Heinemann Educational Books.
Byrch, C., Milne, M., Morgan, R., Kearins, K. (2015). Seeds of hope? Exploring business actors’ diverse understandings of sustainable development. Accounting, Auditing & Accountability Journal, 28(5), 671-705. https://doi.org/10.1108/AAAJ-08-2013-1438
Catchpowle, L., & Smyth, S. (2016). Accounting and social movements: An exploration of critical accounting praxis. Accounting Forum, 40(3), 220-234. https://doi.org/10.1016/j.accfor.2016.05.001
Chua, W. F. (1986). Radical developments in accounting thought. The Accounting Review, 61(4), 601-632. Retrieved from https://www.jstor.org/stable/247360
Ciancanelli, P., Gallhofer, S., Humphrey, C., & Kirkham, L. (1990). Gender and accountancy: Some evidence from the UK. Critical Perspectives on Accounting, 1(2), 117-144. https://doi.org/10.1016/1045-2354(90)02011-7
Connolly, W. E. (1988). Political theory and modernity. New York: Basil Blackwell.
Cooper, C. (1995). Ideology, hegemony and accounting discourse: A case study of the national union of journalists. Critical Perspectives on Accounting, 6(3), 175-209. https://doi.org/10.1006/cpac.1995.1019
Deetz, S. (1996). Describing differences in approaches to organization science: Rethinking Burrell and Morgan and their legacy. Organization Science, 7(2), 191-207. Retrieved from https://www.jstor.org/stable/2634981
Dey, C. (2002). Methodological issues: The use of critical ethnography as an active research methodology. Accounting, Auditing and Accountability Journal, 15(1), 106-121. https://doi.org/10.1108/09513570210418923
Dillard, J., & Roslender, R. (2011). Taking pluralism seriously: Embedded moralities in management accounting and control systems. Critical Perspectives on Accounting, 22(2), 135-147. https://doi.org/10.1016/j.cpa.2010.06.014
Dillard, J., & Yuthas, K. (2013). Critical dialogics, agonistic pluralism, and accounting information systems. International Journal of Accounting Information Systems, 14(2), 113-119. https://doi.org/10.1016/j.accinf.2011.07.002
Eaton, G., & Chomsky, N. (2020, Sept. 17). Noam Chomsky: The world is at the most dangerous moment in human history. New Statesman. Retrieved from https://www.newstatesman.com/world/2020/09/noam-chomsky-world-most-dangerous-moment-human-history
Eden, C., & Huxham, C. (1999). Action research for the study of organizations. In S. R. Clegg, & C. Hardy (Eds.), Studying organization: Theory & method (pp. 272-288). Beverly Hills: SAGE Publications Ltd. https://dx.doi.org/10.4135/9781446218556.n10
Gallhofer, S., & Haslam, J. (1991). The aura of accounting in the context of a crisis: Germany and the first world war. Accounting, Organizations and Society, 16(5-6), 487-520. https://doi.org/10.1016/0361-3682(91)90039-H
Gallhofer, S., & Haslam, J. (1997). Beyond accounting: The possibilities of accounting and “critical” accounting research. Critical Perspectives on Accounting, 8(1-2), 71-95. https://doi.org/10.1006/cpac.1996.0087
Gallhofer, S., & Haslam, J. (2003). Accounting and emancipation: Some critical interventions. London and New York: Routledge.
Gallhofer, S., & Haslam, J. (2006). Mobilising accounting in the radical media during the first world war and its aftermath: The case of forward in the context of red clydeside. Critical Perspectives on Accounting, 17(1-2), 224-252. https://doi.org/10.1016/j.cpa.2003.06.009
Gallhofer, S., & Haslam, J. (2019). Some reflections on the construct of emancipatory accounting: Shifting meaning and the possibilities of a new pragmatism. Critical Perspectives on Accounting, 63, 101975. https://doi.org/10.1016/j.cpa.2017.01.004
Gallhofer, S., Haslam, J., Monk, E. & Roberts, C. (2006). The emancipatory potential of online reporting: The case of counter accounting. Accounting, Auditing and Accountability Journal, 19(5), 681-718. https://doi.org/10.1108/09513570610689668
Gallhofer, S., Haslam, J., & Roper, J. (2007). Reply to: ‘Analysing accounting discourse: Avoiding the “fallacy of internalism”. Accounting, Auditing and Accountability Journal, 20(6), 935-940. https://doi.org/10.1108/09513570710830308
Gallhofer, S., Haslam, J., & Yonekura, A. (2013). Further critical reflections on a contribution to the methodological issues debate in accounting. Critical Perspectives on Accounting, 24(3), 191-206. https://doi.org/10.1016/j.cpa.2012.09.005
Gallhofer, S., Haslam. J., & Yonekura, A. (2015). Accounting as differentiated universal for emancipatory praxis: Accounting delineation and mobilization for emancipation(s) recognizing democracy and difference. Accounting, Auditing and Accountability Journal, 28(5), 846-874. https://doi.org/10.1108/AAAJ-08-2013-1451
Grice, S., & Humphries, M. (1997). Critical management studies in postmodernity: Oxymorons in outer space? Journal of Organizational Change Management, 10(5), 412-425. https://doi.org/10.1108/09534819710177512
Held, D. (1980). An introduction to critical theory. London: Hutchinson.
Held, D., & McGrew, A. (2000). The global transformations reader: An introduction to the globalization debate. Cambridge: Polity Press.
Hopper, T, & Powell, A. (1985). Making sense of research in the organizational and social aspects of management accounting: A review of its underlying assumptions. Journal of Management Studies, 22(5), 429-465. https://doi.org/10.1111/j.1467-6486.1985.tb00007.x
Ibarra-Colado, E. (2006). Organization studies and epistemic coloniality in Latin America: Thinking otherness from the margins. Organization, 13(4), 463–488. https://doi.org/10.1177/1350508406065851
Johnson, P., Buehring, A., Cassell, C., & Symon, G. (2006). Evaluating qualitative management research: Towards a contingent criteriology. International Journal of Management Reviews, 8(3), 131-156. https://doi.org/10.1111/j.1468-2370.2006.00124.x
Laughlin, R. C. (1995). Empirical research in accounting: alternative approaches and a case for “middle‐range” thinking. Accounting, Auditing and Accountability Journal, 8(1), 63-87. https://doi.org/10.1108/09513579510146707
Laughlin, R. C., & Broadbent, J. (1993). Accounting and law: Partners in the juridification of the public sector in the UK? Critical Perspectives on Accounting, 4(4), 337-368. https://doi.org/10.1006/cpac.1993.1019
Laughlin, R. C., & Lowe, E. A. (1990). A critical analysis of accounting thought: Prognosis and prospects for understanding and changing accounting systems design. In D. J. Cooper, & T. M. Hopper (Eds.), Critical accounts (pp. 15-43). London: Palgrave.
Lehman, C., & Tinker, T. (1987). The ‘real’ cultural significance of accounts. Accounting, Organizations and Society, 12(5), 503-522. https://doi.org/10.1016/0361-3682(87)90033-X
Lourenço, R. L., & Sauerbronn, F. F. (2016). Revistando possibilidades epistemológicas em contabilidade gerencial: Em busca de contribuições de abordagens interpretativas e críticas no Brasil. Revista Contemporânea de Contabilidade, 13(28), 99-122. https://doi.org/10.5007/2175-8069.2016v13n28p99
Lowe, A. (2004). Methodology choices and the construction of facts: Some implications from the sociology of scientific knowledge. Critical Perspectives on Accounting, 15(2), 207-231. https://doi.org/10.1016/S1045-2354(03)00067-4
Masquefa, B., Gallhofer, S., & Haslam, J. (2017). Developing appreciation of micro-organizational processes of accounting change and indicating pathways to more ‘enabling accounting’ in a micro-organizational domain of research and development. Critical Perspectives on Accounting, 44, 59-82. https://doi.org/10.1016/j.cpa.2016.07.001
McClure, K. (1992). On the subject of rights: Pluralism, plurality and political identity. In C. Mouffe (Ed.), Dimensions of radical democracy (pp. 108-127). New York: Verso.
Mignolo, W. (2007). Delinking. Cultural Studies, 21(2-3), 449-514. https://doi.org/10.1080/09502380601162647
Modell, S. (2009). In defense of triangulation: A critical realist approach to mixed methods research in management accounting. Management Accounting Research, 20(3), 208-221. https://doi.org/10.1016/j.mar.2009.04.001
Modell, S. (2010). Bridging the paradigm divide in management accounting research: The role of mixed methods approach. Management Accounting Research, 21(2), 124-129. https://doi.org/10.1016/j.mar.2010.02.005
Oakes, H., & Berry, A. (2009). Accounting colonization: Three case studies in further education. Critical Perspectives on Accounting, 20(3), 343-378. https://doi.org/10.1016/j.cpa.2007.06.006
Paes de Paula, A. P. (2016). Beyond paradigms in organization studies: The circle of epistemic matrices. Cadernos EBAPE.BR, 14(1), 24-46. https://doi.org/10.1590/1679-395131419
Pereira, R. C. M., Constantino, F. F. S., Sauerbronn, F. F., Macedo, M. A. S. (2019). Pesquisa qualitativa em contabilidade: Um panorama de sua evolução no congresso ANPCONT à luz da literatura internacional. Revista Contemporânea de Contabilidade, 16(41), 204-224. https://doi.org/10.5007/2175-8069.2019v16n41p204
Power, M., & Laughlin, R. (1992). Critical theory and accounting. In. M. Alvesson & H. Willmott (Eds.), Critical management studies (pp. 113-135). London: Sage.
Prokhovnik, R. (1999). Rational woman: A feminist critique of dichotomy. London: Routledge.
Roslender, R. (2013). Stuck in the middle with who? (Belatedly) engaging with Laughlin while becoming re-acquainted with Merton and middle-range theorizing. Critical Perspectives on Accounting, 24(3), 228-241. https://doi.org/10.1016/j.cpa.2012.07.005
Spence, C. (2009). Social accounting’s emancipatory potential: A Gramscian critique. Critical Perspectives on Accounting, 20(2), 205-227. https://doi.org/10.1016/j.cpa.2007.06.003
Tinker, T. (1984). Social accounting for corporations: Private enterprise versus the public interest. New York: Marcus Wiener Pub.
Tinker, T. (1985). Paper prophets: A social critique of accounting. London: Holt, Rinehart, and Winston.
Tomkins, C., & Groves, R. (1983). “The everyday accountant and researching his reality”: Further thoughts. Accounting, Organizations and Society, 8(4), 407-415. https://doi.org/10.1016/0361-3682(83)90053-3
Young, I. M. (1990). Justice and the politics of difference. Princeton: Princeton University Press.
Žižek, S. (2000). Class struggle or postmodernism? Yes, please! In J. Butler, E. Laclau, & S. Žižek (Eds.), Contingency, hegemony, universality: Contemporary dialogues on the left (pp. 90-135). London: Verso.