Publicado Dec 5, 2018



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Carmen Alejandra Ocampo Salazar http://orcid.org/0000-0003-4417-2683

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Resumo

Neste documento apresenta-se um panorama do efeito Foucault na contabilidade e gestão pública a fim de destacar temáticas, autores e lacunas de pesquisa desde os estudos em governamentalidade. A unidade de análise foi setenta textos selecionados em uma revisão sistemática de artigos publicados entre 2012 e 2016, em cinco das principais revistas internacionais relacionadas com as disciplinas analisadas. Para a coleta dos dados e a codicação da informação foi usada uma matriz de Excel e o software de pesquisa qualitativa Atlas.ti, versão 7.5.16. A compreensão da informação foi complementada com um método de análise de frequência e uma análise de rede. Dentro dos resultados destacam quatro eixos temáticos: gestão calculada, governo a distancia, modernização do governo e contabilidade da cidade. Além disso, os cinco autores que mais publicaram sobre o tema: Dean Neu, Cameron Graham, Eric Pezet, Ingrid Jeacle e Peter Miller, bem como as redes de cooperação entre países, dentro dos quais se evidencia Reino Unido e Canadá. Mesmo identificou-se que o principal desafio de pesquisa está em entender a contabilidade das cidades das chamadas de economias emergentes. Assim, este artigo faz contribuições importantes para a contabilidade e a administração, em especial, estabelecem-se ferramentas teóricas para os pesquisadores estudarem a contabilidade e sua incidência na gestão das cidades, desde a perspectiva da governamentalidade, a m de avançar neste tópico que requer de discussão em Latino América para repensar as incidências do cálculo contábil e a gestão do cidadão.

Keywords

Foucault, accounting, public management, governability, accounting researchFoucault, contabilidade, gestão pública, governamentalidade, pesquisa contábilFoucault, contabilidad, gestión pública, gubernamentalidad, investigación contable

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Como Citar
Ocampo Salazar, C. A. (2018). Panorama do efeito Foucault na contabilidade e gestão pública Temáticas, autores e desafios de pesquisa da governamentalidade. Cuadernos De Contabilidad, 19(47), 60–79. https://doi.org/10.11144/Javeriana.cc19-47.pefc
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