Doutorado em Ciências Contábeis
URI Permanente para esta coleção
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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- ItemA 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/5713468691984238This 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.
- ItemAs 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/8340295896149778The 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.
- 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.
- ItemVIOLAÇÃO GRAMATICAL E GRAU DE LEGIBILIDADE DAS DEMONSTRAÇÕES CONTÁBEIS NO BRASIL(Universidade Federal do Espírito Santo, 2023-09-22) Rody, Paulo Henrique Amaral; Almeida, Jose Elias Feres de; http://lattes.cnpq.br/0351268814121118; https://orcid.org/; http://lattes.cnpq.br/; Marques, Vagner Antonio; https://orcid.org/0000000172104552; http://lattes.cnpq.br/8704491263853222; Moreira, Rafael de Lacerda; http://lattes.cnpq.br/4935080818009353; Reina, Donizete; http://lattes.cnpq.br/6775492728267435; Santos, Odilanei Morais dos; Pundrich, Gabriel Pereiraabstract