Doutorado em Ciências Contábeis

URI Permanente para esta coleção

http://repositorio.ufes.br/handle/10/17543

Nível: Doutorado
Ano de início: 2019
Conceito atual na CAPES: 4
Ato normativo: Homologado pelo CNE, Parecer CES/CNE nº 487/2018 (Portaria MEC nº 609, de 14/03/2019), DOU 18/03/2019, Seção 1, p. 63.
Periodicidade de seleção: Anual
Área(s) de concentração: Contabilidade e Controladoria
Url do curso: https://cienciascontabeis.ufes.br/pt-br/pos-graduacao/PPGCC/detalhes-do-curso?id=1483

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Navegando Doutorado em Ciências Contábeis por Autor "http://lattes.cnpq.br/5840211354831676"

Agora exibindo 1 - 3 de 3
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    A Convergência da Contabilidade Pública Como Instrumento de Subjetivação Econômica Pelo Neoliberalismo: Uma Análise Foucaultiana
    (Universidade Federal do Espírito Santo, 2024-04-25) Souza, Frederico Pinto de; Zuccolotto, Robson; https://orcid.org/0000-0002-2629-5586; http://lattes.cnpq.br/5840211354831676; https://orcid.org/0000-0002-3420-9991; http://lattes.cnpq.br/8425220648707104; Silva Junior, Annor da ; https://orcid.org/0000-0003-4124-5277; http://lattes.cnpq.br/6915277167080656; Moreira, Rafael de Lacerda; https://orcid.org/; http://lattes.cnpq.br/4935080818009353; Riccio, Edson Luiz; https://orcid.org/0000-0003-4869-5027; http://lattes.cnpq.br/1540245792957136; Raupp, Fabiano Maury; https://orcid.org/0000-0003-4869-5027; http://lattes.cnpq.br/5713468691984238
    This thesis, considering the international convergence of public accounting, aims to characterize the arena of convergence of Brazilian public accounting, taking into account the discursive constructions that can be found in the situation and the possible resistance to the process. This thesis argues that national convergence is part of the constitution of neoliberal governmentality, which aims to shape government accountants and employees in general, through the use of accounting, towards a specific subjectivity (homo oeconomicus), establishing mechanisms and practices aimed at silencing other discourses of resistance. In order to achieve the proposed objectives, this thesis is based on Michael Foucault's analytics of power and uses the techniques of Foucauldian discourse analysis and situational analysis. These approaches allowed this thesis to consider the different discursive constructions present in the situation, including those related to resistance. Through the results obtained, it was possible to show that the convergence arena of Brazilian government accounting is characterized by the relationship between different social worlds (regulation, federal public administration, independent audit, international financial institutions and academia) and that the Comitê Permanente para Contabilidade Aplicada ao Setor Público (CP CASP) functions as an important convergence point. It has also been possible to characterize the dominant discourse in the situation and to verify that the convergence is not limited to the provision of accounting information, but is part of the establishment of a neoliberal governmentality that aims to introduce market concepts into the state, shaping the subjectivities of government employees (accountants and others) through competence-based accounting, capable of establishing quantifiable economic criteria that are the new guidelines for public policies. Finally, in the face of this movement, there was a certain resistance on the part of government accountants, who were subordinate to the discourse but unwilling to be submitted to the surveillance mechanisms.
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    As faces do poder materializadas no planejamento orçamentário de uma IFES
    (Universidade Federal do Espírito Santo, 2023-09-04) Caliman, Douglas Roriz; Zuccolotto, Robson; https://orcid.org/0000000226295586; http://lattes.cnpq.br/5840211354831676; https://orcid.org/0000-0002-3615-5376; http://lattes.cnpq.br/9035567887563152; Ohayon, Pierre; https://orcid.org/0000-0002-2209-0006; http://lattes.cnpq.br/8556297490523922; Mello, Gustavo Moura de Cavalcanti; https://orcid.org/000000024281995X; http://lattes.cnpq.br/8149571973918042; Silveira, Rogério Zanon da; https://orcid.org/0000-0002-1410-2767; http://lattes.cnpq.br/0058375909829715; Leroy, Rodrigo Silva Diniz; https://orcid.org/0000000342330940; http://lattes.cnpq.br/8340295896149778
    The objective of the study is to explain how the faces of power manifest themselves in the budgetary process of an IFES and how they materialize power in practice. The thesis of the study establishes that the budget is not only an instrument of economic rationality, but also of power, as institutions, through their interventions and social relations, create a fertile field for power relations that cross instrumental and fiscal boundaries, as they trigger new policies and new plans. The study started from the synthesis on Organizational Power carried out by Fleming & Spicer (2014), moving on to the authors highlighted by them in each facet of power. The methodology used for the case study is qualitative and descriptive. The data was collected through documentary research, based on videos of University Council meetings, the Minutes of these meetings, Management Reports, Accountability Reports, Explanatory Notes and Ordinances. Non-participant observation was also used. The resulting data was processed and analyzed using Saldaña's Content Analysis technique (2009), with the help of the MAXQDA qualitative analysis software. The data reveal that the face of coercion materializes the exercise of power budget process through authority and pressure to force budget decisions. The face of manipulation materializes the exercise of power budget process through a biased influence to favor interests over others. The face of domination materializes the exercise of power budget process through authoritarianism incorporated in significant control over decision-making, restricting the participation and influence of others. The face of subjectivation materializes the exercise of power budget process through knowledge and constructions of discourses and ideologies, as well as surveillance that shape the way institutional actors perceive and accept budget decisions. As final considerations, firstly, the materialization of the exercise of power through coercion is more prevalent in the existence of a significant inequality of power between the actors and institutional groups involved in the budget process; secondly, that the materialization of the exercise of power through manipulation is associated with some type of political influence; thirdly, that the materialization of the exercise of power through domination occurs through the inaction of actors and institutional groups that are in a dominated position; and finally, that the materialization of the exercise of power through subjectivation occurs through emotion and strategic use of social and institutional identities. Therefore, the budget functions as an instrument of political rationality, acting as a rearranger of interests.
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    Isomorfismo e gerenciamento de impressões em mecanismos de compliance : uma análise em bancos com controle público listados na B3
    (Universidade Federal do Espírito Santo, 2024-03-26) Souza, Thiago Roozevelt de; Sauerbronn, Fernanda Filgueiras ; https://orcid.org/0000-0002-7932-2314; http://lattes.cnpq.br/8761482881522916; https://orcid.org/0000-0002-8538-7878; http://lattes.cnpq.br/8837963935397473; Zuccolotto, Robson ; https://orcid.org/0000-0002-2629-5586; http://lattes.cnpq.br/5840211354831676; Silva, Vitor Correa da ; https://orcid.org/0000-0001-7199-029X; http://lattes.cnpq.br/6271475885219096; Caldas, Antonio Vinicius Silva ; https://orcid.org/0000-0002-9980-5911; http://lattes.cnpq.br/6273351176715103 ; Dal Vesco, Delci Grapegia ; https://orcid.org/0000-0002-0818-3142; http://lattes.cnpq.br/3321706750568197
    The adoption of laws such as Anti-Corruption Law and State-Owned Companies Law had a clear impact on the governance of Brazilian state-owned companies, through the improvement of compliance mechanisms, which deal with aspects of integrity, ethics and combating corruption. The process of adapting to new legislation by companies in the same economic sector and with government control can lead to behavior in which companies adopt practices similar to other organizations that are already, in some way, adapted to the environment. In this way, the project aims to understand how isomorphic mechanisms contributed to the construction of compliance mechanisms in state-owned banks listed on B3, and the research method adopted will be a qualitative research, which will use a documentary analysis. The results indicate that banks show great similarity in the implementation of integrity policies and that there is strong evidence regarding the implementation of impression management practices, given that the communication and public image strategies adopted by organizations are shaped by the intersection between the institutional and stakeholder demands