##plugins.themes.bootstrap3.article.main##


Mara Vogt http://orcid.org/0000-0002-3951-4637

Marcia Zanievicz da Silva http://orcid.org/0000-0003-1229-7705

Jonas Cardona Venturini http://orcid.org/0000-0003-1439-4795

Resumen

A través de una revisión bibliográfica, este artículo describe de qué forma son vistas las relaciones de poder en la práctica de investigación en contabilidad, siguiendo la fundamentación teórica de Foucault y Bourdieu. La revisión fue aplicada en las investigaciones del área gerencial y financiera. Los resultados muestran que la temática es aún incipiente, principalmente en el área financiera. Además, se evidenció que fueron pocas las contribuciones realizadas a la disciplina en general. Los aspectos más relevantes en los estudios fueron la cuestión disciplinar, basada en Foucault, y la cuestión de la dominación, que remite a Bourdieu. Ninguno de estos estudios analizó la triada de Bourdieu: campo, habitus e capital. El concepto de habitus fue mencionado, aunque de forma sutil.

##plugins.themes.bootstrap3.article.details##

Keywords

Relaciones de poder, Foucault, Bourdieu, contabilidad gerencial, contabilidad financiera

References
Ahrens, T. & Chapman, C. (2007). Management accounting as practice. Accounting, organizations and society, 32(1-2), 1-27.

Albuquerque, J. (1995). Michel Foucault and the theory of power. Tempo Social, 7(1-2), 105-110.

Araújo, D. (2010). A contabilidade no Mosteiro de Santa Ana de Viana do Castelo nos séculos XVIII e XIX. Dissertação de Mestrado em Contabilidade. Portugal: Universidade do Minho.

Baker, M. (2010). Re-conceiving managerial capture. Accounting, Auditing & Accountability Journal, 23(7), 847-867. https://doi.org/10.1108/09513571011080153.

Baud, C. & Chiapello, E. (2017). Understanding the disciplinary aspects of neoliberal regulations: The case of credit-risk regulation under the Basel Accords. Critical Perspectives on Accounting, 46, 3-23. https://doi.org/10.1016/j.cpa.2016.09.005.

Baxter, J. & Chua, W. (2003). Alternative management accounting research, whence and whither. Accounting, Organizations and Society, 28(2-3), 97-126.

Baxter, J. & Chua, W. (2008). Be (com)ing the chief financial officer of an organization: Experimenting with Bourdieu’s practice theory. Management Accounting Research, 19(3), 212-230. https://doi.org/10.1016/j.mar.2008.06.001

Boland Jr., R. (1993). Accounting and the interpretive act. Accounting, Organizations and Society, 18(2-3), 125-146. https://doi.org/10.1016/0361-3682(93)90030-A.

Bourdieu, P. (1989). O poder simbólico. Rio de Janeiro: Editora Bertrand Brasil.

Bourdieu, P. (1991). Language and symbolic power. Boston: Harvard University Press.

Bourdieu, P., Camboredon J.-C. & Passeron, J.-C. (2015). Ofício de Sociólogo: Metodologia da Pesquisa na Sociologia, 8 ed. Petrópolis, RJ: Vozes.

Bryer, A. (2011). Accounting as learnt social practice: The case of the empresas recuperadas in Argentina. Accounting, Organizations and Society, 36(8), 478-493. https://doi.org/10.1016/j.aos.2011.09.002.

Bryer, R. (2013). Americanism and financial accounting theory. Part 2: The ‘modern business enterprise’, America's transition to capitalism, and the genesis of management accounting. Critical Perspectives on Accounting, 24(4-5), 273-318. https://doi.org/10.1016/j.cpa.2012.09.002.

Cappelle, M. (2006). O trabalho feminino no policiamento operacional: subjetividade, relações de poder e gênero na oitava região da Polícia Militar de Minas Gerais. Tese Doutorado. Belo Horizonte, MG: Universidade Federal de Minas Gerais.

Catani, A. (2011). As possibilidades analíticas da noção de campo social. Educação & Sociedade, 32(114), 189-202. http://dx.doi.org/10.1590/S0101-73302011000100012.

Chua, W. & Mahama, H. (2012). On theory as a ‘deliverable’ and its relevance in ‘policy’ arenas. Critical Perspectives on Accounting, 23(1), 78-82. https://doi.org/10.1016/j.cpa.2011.05.001

Clegg, S. (2006). The bounds of rationality: Power/history/imagination. Critical Perspectives on Accounting, 17(7), 847-863. https://doi.org/10.1016/j.cpa.2005.08.005

Collier, P. (2001). The power of accounting: a field study of local financial management in a police force. Management Accounting Research, 12(4), 465-486. https://doi.org/10.1006/mare.2001.0157.

Cooper, D. & Hopper, T. (2006). Critical theorising in management accounting research. Handbooks of management accounting research, 1, 207-245. https://doi.org/10.1016/S1751-3243(06)01007-8.

Cooper, D. & Sherer, M. (1984). The value of corporate accounting reports: arguments for a political economy of accounting. Accounting, Organizations and Society, 9(3-4), 207-232. https://doi.org/10.1016/0361-3682(84)90008-4.

Cosenza, J., Teixeira Filho, A., & Lopes, R. (2012). Reflexão sobre relações entre poder e contabilidade. Contabilidade, Gestão e Governança, 15(2), 78-94.

Covaleski, M., & Dirsmith, M. (1988). The use of budgetary symbols in the political arena: an historically informed field study. Accounting, Organizations and Society, 13(1), 1-24. https://doi.org/10.1016/0361-3682(88)90023-2.

Farjaudon, A., & Morales, J. (2013). In search of consensus: The role of accounting in the definition and reproduction of dominant interests. Critical Perspectives on Accounting, 24(2), 154-171.

Ferreirinha, I. & Raitz, T. (2010). As relações de poder em Michel Foucault: reflexões teóricas. Revista de Administração Pública-RAP, 44(2), 367-383. https://dx.doi.org/10.1590/S0034-76122010000200008.

Fleischman, R., Hoskin, K. & Macve, R. (1995). The Boulton & Watt case: The crux of alternative approaches to accounting history? Accounting and Business Research, 25(99), 162-176. https://doi.org/10.1080/00014788.1995.9729939

Foucault, M. (1979). Microfísica do Poder. Rio de Janeiro: Edições Graal.

Foucault, M. (1987). Vigiar e punir: nascimento da prisão. Petrópolis: Vozes.

Frezatti, F., Aguiar, A., & Guerreiro, R. (2007). Diferenciações entre a contabilidade financeira e a contabilidade gerencial: uma pesquisa empírica a partir de pesquisadores de vários países. Revista Contabilidade & Finanças, 18(44), 9-22. http://dx.doi.org/10.1590/S1519-70772007000200002.

Gibassier, D. (2017). From écobilan to LCA: The elite’s institutional work in the creation of an environmental management accounting tool. Critical Perspectives on Accounting, 42, 36-58. https://doi.org/10.1016/j.cpa.2016.03.003.

Goretzki, L. (2013). Management accounting and the construction of the legitimate manager. Journal of Management Control, 23(4), 319-344. https://doi.org/10.1007/s00187-012-0163-x

Green, M. (2012). Objectivism in organization/management knowledge: an example of Bourdieu's “mutilation”? Social Responsibility Journal, 8(4), 495-510. https://doi.org/10.1108/17471111211272084.

Hopper, T., & Macintosh, N. (1993). Management accounting as disciplinary practice: the case of ITT under Harold Geneen. Management Accounting Research, 4(3), 181-216. https://doi.org/10.1006/mare.1993.1011.

Hoskin, K. & Macve, R. (1986). Accounting and the examination: A genealogy of disciplinary power. Accounting, Organizations and Society, 11, 105-136. https://doi.org/10.1016/0361-3682(86)90027-9

Hoskin, K. & Macve, R. (2000). Knowing more as knowing less? Alternative histories of cost and management accounting in the US and the UK. Accounting Historians Journal, 27(1), 91-149.

Lebaron, F. (2017). Capital. In A. Catani et al. (orgs.) Vocabulário Bourdieu, 1. ed. Belo Horizonte: Autêntica Editora.

Lima, R. & Faria Campos, P. (2015). Campo e grupo: aproximação conceitual entre Pierre Bourdieu e a teoria moscoviciana das representações sociais. Educação e Pesquisa, 41(1), 63-77. https://dx.doi.org/10.1590/S1517-97022015011454

Loft, A. (1986). Towards a critical understanding of accounting: the case of cost accounting in the UK, 1914-1925. Accounting, Organizations and Society, 11(2), 137-169. https://doi.org/10.1016/0361-3682(86)90028-0

Luft, J., & Shields, M. (2003). Mapping management accounting: graphics and guidelines for theory-consistent empirical research. Accounting, Organizations and Society, 28(2-3), 169-249. https://doi.org/10.1016/S0361-3682(02)00026-0

Macintosh, N. & Scapens, R. (1990). Structuration theory in management accounting. Accounting, Organizations and Society, 15(5), 455-477. https://doi.org/10.1016/0361-3682(90)90028-S

Malmmose, M. (2015). Management accounting versus medical profession discourse: Hegemony in a public health care debate-A case from Denmark. Critical Perspectives on Accounting, 27, 144-159. https://doi.org/10.1016/j.cpa.2014.05.002

Malsch, B., Gendron, Y. & Grazzini, F. (2011). Investigating interdisciplinary translations: The influence of Pierre Bourdieu on accounting literature. Accounting, Auditing & Accountability Journal, 24(2), 194-228. https://doi.org/10.1108/09513571111100681

Markus, M. & Pfeffer, J. (1983). Power and the design and implementation of accounting and control systems. Accounting, Organizations and Society, 8(2-3), 205-218. https://doi.org/10.1016/0361-3682(83)90028-4

Munro, R. (1993). Just when you thought it safe to enter the water: Accountability, language games and multiple control technologies. Accounting, Management and Information Technologies, 3(4), 249-271.

Nielsen, L., Mitchell, F., & Nørreklit, H. (2015). Management accounting and decision making: Two case studies of outsourcing. Accounting Forum, 39, 64-82.

Oakes, L., Townley, B. & Cooper, D. (1998). Business planning as pedagogy: Language and control in a changing institutional field. Administrative Science Quarterly, 43(2), 257-292.

Scapens, R. (2006). Understanding management accounting practices: A personal journey. The British Accounting Review, 38(1), 1-30. https://doi.org/10.1016/j.bar.2005.10.002

Suzuki, T. (2003). The accounting figuration of business statistics as a foundation for the spread of economic ideas. Accounting, Organizations and Society, 28(1), 65-95. https://doi.org/10.1016/S0361-3682(02)00033-8

Temellist, A. B. (2009). Une typologie de la recherche critique en contrôle de gestion. In: La place de la dimension européenne dans la Comptabilité Contrôle Audit.

Valle, I. (2007). A obra do sociólogo Pierre Bourdieu: uma irradiação incontestável. Educação e Pesquisa, 33(1), 117-134. https://dx.doi.org/10.1590/S1517-97022007000100008

Weber. M. (2004). Economia e sociedade: fundamentos da sociologia compreensiva. Brasilia: Editora Universidade de Brasília.

Wickramasinghe, D. (2006). Power and accounting: A guide to critical research. In: Z. Hoque (ed). Methodological issues in accounting research: Theories and methods (pp. 339-359). London: Spiramus Press.

Williams, J. (2004) Reflections on the private versus public policing of economic crime. British Journal of Criminology, 45(3), 316-339. https://doi.org/10.1093/bjc/azh083
Cómo citar
Vogt, M., Zanievicz da Silva, M., & Cardona Venturini, J. (2019). Las relaciones de poder en las investigaciones en contabilidad: un análisis a partir de la perspectiva de Foucault y Bourdieu. Cuadernos De Contabilidad, 20(49), 1-15. https://doi.org/10.11144/Javeriana.cc20-49.rppp
Sección
Artículos
Artículos más leídos del mismo autor/a