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Navegando Ciências Contábeis por Assunto "Accountability"
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- ItemAssociação entre o Social Return on Investment (SROI) na dimensão social dos projetos e dimensão financeira da firma na Fundação ABRINQ no período de 2008 a 2022(Universidade Federal do Espírito Santo, 2024-07-22) Tozato, Caio Elias Eler; Louzada, Luiz Cláudio ; https://orcid.org/0000-0002-2626-8203; http://lattes.cnpq.br/9166769626082279; Campos, Gabriel Moreira ; https://orcid.org/0000-0002-1140-6570; http://lattes.cnpq.br/7357907494421042; https://orcid.org/0009-0005-2965-1987; http://lattes.cnpq.br/; Farias, Kelly Teixeira Rodrigues ; https://orcid.org/0000-0003-4303-5337; http://lattes.cnpq.br/4287034540564819Abstract indisponível
- ItemO papel do disclosure de sustentabilidade na promoção de accountability corporativa: Uma análise do caso da Samarco a partir dos capitais de Bourdieu(Universidade Federal do Espírito Santo, 2023-12-06) Sousa, Anderson Fioresi de; Silva Junior, Annor da; https://orcid.org/0000000341245277; http://lattes.cnpq.br/6915277167080656; https://orcid.org/0000-0001-7716-6795; http://lattes.cnpq.br/6107804633317320; Fantinel, Leticia Dias; https://orcid.org/0000000245896352; http://lattes.cnpq.br/8188708807795008; Vasconcelos, Katia Cyrlene de Araujo; https://orcid.org/0000000169727599; http://lattes.cnpq.br/0179308147079347; Vogt, Mara; Ferretti, Amanda Soares ZambelliThe research aimed to investigate how the dynamics involving capital, in a Bourdieusian approach, enables or limits the role of sustainability disclosure in promoting corporate accountability. The study delves into discussions on sustainability and articulates the main concepts of Pierre Bourdieu's social theory to discuss the role of sustainability disclosure in promoting a process of corporate accountability that reaches typically more distant stakeholders, i.e. the communities affected by corporate activities. Sustainability is defined as a social, historical, political, and ideological process that takes place in a social space, in Bourdieusian terms, in which the legitimate notion of sustainability is at stake and, once recognized, shapes the power relations in the social space, as well as the participatory process. It is argued that power relations in the social space can either enable or limit the role of sustainability disclosure as a catalyst for accountability, depending on the symbolic notion of sustainability that is recognized as legitimate. The methods used in this study are based on social reality as historically and dialectically constituted by the dynamics between objective social structures and structures subjectively embodied by agents. It is a qualitative study with an interpretive approach that investigated the research problem based on a case study, namely Samarco Mineração, and its historical relationship with other agents in the city of Mariana-MG. The data was gathered from interviews with people living in Mariana-MG, field observation, and documents. The method used to analyze and interpret the data was narrative analysis. The interpretations make sense of the fact that Samarco's sustainability disclosure constitutes a discourse on sustainability aimed at markets willing to receive it and recognize it as legitimate because of the symbolic domination of the notion of sustainability in the social space investigated, which is an economically-oriented notion of sustainability that mitigates social and environmental problems, which shapes the process of corporate accountability. The implication is that sustainability disclosure, on the one hand, can be understood as promoting accountability for a market involved in the game of the economic field limited to the notion that providing information promotes accountability. On the other hand, the notion of sustainability, which values social and environmental issues, prevalent in other fields that cross the communities affected by Samarco, implies needs and demands that are not recognized by the agents in the game of the economic field or in sustainability disclosure. In this sense, Samarco's sustainability disclosure works as a mechanism that reproduces a doxa of sustainability that is economically oriented towards a market that values and recognizes this way of talking about sustainability made up of holders and operators of financial capital and part of the people in Mariana-MG who are more engaged in the game of the economic field, and does not respond to the demands of communities that are less engaged in this game.
- ItemPanóptico da modernidade: transparência, accountability e controles sociais no Conselho Nacional do Ministério Público(Universidade Federal do Espírito Santo, 2019-08-30) Moreira, Renan Bambini; Zuccolotto, Robson; https://orcid.org/0000000226295586; http://lattes.cnpq.br/5840211354831676; https://orcid.org/0000-0001-8992-0759; http://lattes.cnpq.br/2630832194284336; Gonzaga, Rosimeire Pimentel; https://orcid.org/0000-0003-4889-1482; http://lattes.cnpq.br/3666353568686027; Rocha, Diones Gomes da; https://orcid.org/0000-0002-2346-9464; http://lattes.cnpq.br/9153740654347529In representative democracies, the presence of instruments capable of obliging public agents to justify the fulfillment of their duties is indispensable. For this accountability to occur, the existence of transparency is fundamental. The term encompassing transparency, control and accountability is accountability, which is recurrently identified in the literature as an indicator of the democratic quality of a country. In this sense, the higher the level of transparency, the greater the accountability. Formed by a specialized bureaucracy and with powers related to the power of supervision and defense of the interests of the State, it is expected that the Public Prosecution Service (MP) has difficulties in submitting to some model of external control. The National Council of the Public Prosecution Service (CNMP) acts as this external control body, being an instrument for improving control, providing mechanisms to assist and facilitate the exercise of social control. As the formation of the Council is most of the MP itself, the strict compliance with what is defined by the current regulations and the permeability of democratic spaces for popular participation within the control body is questioned. Thus, this paper aimed to analyze how the CNMP remains permeable to society and, at the same time, submits to the accountability process. The results support the hypothesis of a bureaucratic isolation due to the poor performance in terms of transparency making the body impervious to social control, caused mainly by the bureaucratic formation of the Council with strong political ties with the executive, legislative and judiciary powers. It was demonstrated in the active transparency assessment that the CNMP meets 96.49% of the requirements on executive-budget content, by contrast, only 33.33% of the requirements for popular participation. This result reveals an institutionalized isolation absent from any social control mechanism. In the evaluation of passive transparency, 62.5% of the responses sent presented all the requested information and only 25% of the responses sent were classified as satisfactory, indicating the development of a powerful and independent bureaucracy, which puts democracy itself at risk. Considering the facts raised, it is evident that the CNMP did not show significantly positive results for transparency and accountability. Moreover, regarding the subterfuge of functional independence and discretion, the CNMP is even more insulated in the democratic context, removing any attempt. of social control.