Português
DOI:
https://doi.org/10.17524/repec.v15i2.2823Keywords:
Autobiografia, Pesquisa contábil, Pesquisa crítica, Trajetória acadêmicaAbstract
Objetivo: Os objetivos deste artigo são apresentar reflexões sobre os processos que levaram à constituição do meu habitus como pesquisador crítico em contabilidade, discutir os pressupostos da pesquisa crítica, contribuir para a compreensão do funcionamento da comunidade de pesquisadores(as) críticos(as) em contabilidade no Brasil e apontar desafios que essa comunidade enfrenta para estabelecer sua relevância no campo acadêmico brasileiro.
Método: Tendo por base teórica os conceitos de habitus e campo científico, desenvolvo uma narrativa autobiográfica sobre minha trajetória acadêmica, durante a qual tenho buscado desenvolver uma agenda de pesquisas críticas em contabilidade no Brasil.
Resultados: Elenco a rejeição epistemológica ao objetivismo e o comprometimento axiológico com alguma noção de justiça social como características definidoras da pesquisa crítica. Também aponto mecanismos de vigilância que, em minha percepção, contribuem para a manutenção da hegemonia do mainstream na pesquisa contábil brasileira: um acordo tácito pelo qual abordagens interpretativas e críticas limitam-se a temas periféricos no campo; um discurso da (in)competência; e a possibilidade de conversão de capital simbólico em capital econômico. Além disso, discuto algumas fragilidades que identifico na incipiente comunidade de pesquisadores(as) crítico(as) brasileira, tais como a falta de disposição para confrontar o mainstream, a baixa receptividade à crítica de si mesma e a falta de contato prévio com os referenciais teóricos comumente empregados na pesquisa crítica.
Contribuições: O artigo apresenta algumas das estratégias que tenho adotado em minha atuação como pesquisador crítico, e provoca a comunidade brasileira de pesquisadores(as) crítico(as) a reavaliar sua relação com o mainstream da pesquisa contábil.
References
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Armstrong, P. (1994). The Influence of Michel Foucault on Accounting Research. Critical Perspectives on Accounting, 5(1), 25–55. doi:10.1006/cpac.1994.1003
Arnold, P. (1998). The limits of postmodernism in accounting history: The Decatur experience. Accounting, Organizations and Society, 23(7), 665–684. doi:10.1016/S0361-3682(97)00021-4
Baker, C. R., & Bettner, M. S. (1997). Interpretive and Critical Research in Accounting: A Commentary on Its Absence from Mainstream Accounting Research. Critical Perspectives on Accounting, 8(4), 293–310. doi:10.1006/cpac.1996.0116
Bourdieu, P. (1976). Le champ scientifique. Actes de La Recherche En Sciences Sociales, 2(2), 88–104. doi:10.3406/arss.1976.3454
Bourdieu, P. (1977). Outline of a Theory of Practice (R. Nice (Trans.)). Cambridge University Press.
Bourdieu, P. (1980). Le Sens Pratique. Les Éditions de Minuit.
Bourdieu, P. (1984). Homo Academicus. Les Éditions de Minuit. doi:10.2307/3321365
Bourdieu, P. (1991). The peculiar history of scientific reason. Sociological Forum, 6(1), 3–26. doi:10.1007/BF01112725
Bourdieu, P. (2003). Questões de Sociologia (M. S. Pereira (Trad.)). Fim de Século.
Bourdieu, P., & Wacquant, L. J. D. (1992). An Invitation to Reflexive Sociology. University of Chicago Press.
Bryer, R. A. (2006). Accounting and control of the labour process. Critical Perspectives on Accounting, 17(5), 551–598. doi:10.1016/j.cpa.2003.06.010
Burchell, S., Clubb, C., Hopwood, A., Hughes, J., & Nahapiet, J. (1980). The roles of accounting in organizations and society. Accounting, Organizations and Society, 5(1), 5–27. doi:10.1016/0361-3682(80)90017-3
Burrell, G., & Morgan, G. (1979). Sociological Paradigms and Organisational Analysis: Elements of the Sociology of Corporate Life. Ashgate. doi:10.1177/003803858001400219
Casa Nova, S. P. de C. (2012). Impactos de Mestrados Especiais em Contabilidade na trajetória de seus egressos: um olhar especial para gênero. Revista Contabilidade e Controladoria, 4(3), 37–62. doi:10.5380/rcc.v4i3.29952
Chiapello, E. (2007). Accounting and the birth of the notion of capitalism. Critical Perspectives on Accounting, 18(3), 263–296. doi:10.1016/j.cpa.2005.11.012
Chua, W. F. (1986a). Radical Developments in Accounting Thought. The Accounting Review, 61(4), 601–632.
Chua, W. F. (1986b). Theoretical constructions of and by the real. Accounting, Organizations and Society, 11(6), 583–598. doi:10.1016/0361-3682(86)90037-1
Chua, W. F. (1996). Teaching and Learning only the Language of Numbers: Monolingualism in a Multilingual World. Critical Perspectives on Accounting, 7(1), 129–156. doi:10.1006/cpac.1996.0019
Cooper, C. (1997). Against postmodernism: class oriented questions for critical accounting. Critical Perspectives on Accounting, 8(1–2), 15–41. doi:10.1006/cpac.1996.0086
Cooper, C. (2002). Critical accounting in scotland. Critical Perspectives on Accounting, 13(4), 451–462. doi:10.1006/cpac.2002.0544
Cooper, C., & Coulson, A. B. (2014). Accounting activism and Bourdieu’s ‘collective intellectual’ – Reflections on the ICL Case. Critical Perspectives on Accounting, 25(3), 237–254. doi:10.1016/j.cpa.2013.01.002
Crotty, M. (1998). The Foundations of Social Research. Allen & Unwin.
Denzin, N. K., & Lincoln, Y. S. (Eds.). (2011). The SAGE Handbook of Qualitative Research (4th ed.). Sage.
Everett, J., Neu, D., Rahaman, A. S., & Maharaj, G. (2015). Praxis, Doxa and research methods: Reconsidering critical accounting. Critical Perspectives on Accounting, 32, 37–44. doi:10.1016/j.cpa.2015.04.004
Faria, A. (2005). Réplica: ampliando questionamentos sobre crítica em administração. Revista de Administração Contemporânea, 9(1), 221–236. doi:10.1590/S1415-65552005000100012
Fogarty, T. J. (2011). The Social Construction of Research Advice: The American Accounting Association Plays Miss Lonelyhearts. Accounting and the Public Interest, 11(1), 32–51. doi:10.2308/apin-10072
Fournier, V., & Grey, C. (2000). At the Critical Moment: Conditions and Prospects for Critical Management Studies. Human Relations, 53(1), 7–32. doi:10.1177/0018726700531002
Gendron, Y. (2008). Constituting the academic performer: The spectre of superficiality and stagnation in academia. In European Accounting Review (Vol. 17, Issue 1). doi:10.1080/09638180701705973
Gendron, Y. (2018). On the elusive nature of critical (accounting) research. Critical Perspectives on Accounting, 50, 1–12. doi:10.1016/j.cpa.2017.11.001
Gendron, Y., & Baker, C. R. (2001). Par-delà les frontières disciplinaires et linguistiques : l’influence des penseurs français sur la recherche en comptabilité. Comptabilité - Contrôle - Audit, 7(2), 5. doi:10.3917/cca.072.0005
Grey, C. (1994). Debating Foucault: A Critical reply to Neimark. Critical Perspectives on Accounting, 5(1), 5–24. doi:10.1006/cpac.1994.1002
Haynes, K. (2006). Linking narrative and identity construction: using autobiography in accounting research. Critical Perspectives on Accounting, 17(4), 399–418. doi:10.1016/j.cpa.2004.08.005
Hendriksen, E., & Van Breda, M. (2007). Teoria da contabilidade. Atlas.
Hoskin, K. (1994). Boxing Clever: For, against and beyond Foucault in the Battle for Accounting Theory. Critical Perspectives on Accounting, 5(1), 57–85. doi:10.1006/cpac.1994.1004
Japiassú, H., & Marcondes, D. (2001). Dicionário básico de filosofia (3rd ed.). Jorge Zahar.
Kaidonis, M. a. (2009). Critical accounting as an epistemic community: Hegemony, resistance and identity. Accounting Forum, 33(4), 290–297. doi:10.1016/j.accfor.2009.09.001
Lee, T. A. (1999). Anatomy of a professional élite: The executive committee of the American accounting association 1916-1996. Critical Perspectives on Accounting, 10(2), 247–264. http://www.scopus.com/inward/record.url?eid=2-s2.0-0033114386&partnerID=tZOtx3y1
Malsch, B., & Tessier, S. (2015). Journal ranking effects on junior academics: Identity fragmentation and politicization. Critical Perspectives on Accounting, 26, 84–98. doi:10.1016/j.cpa.2014.02.006
Martins, E. A. (2012). Pesquisa contábil brasileira: uma análise filosófica. Tese de Doutorado, Faculdade de Economia, Administração e Contabilidade, Universidade de São Paulo, São Paulo. doi:10.11606/T.12.2012.tde-14022013-171839.
Misoczky, M. C., & Amantino-de-Andrade, J. (2005a). Tréplica: quem tem medo do fazer acadêmico enquanto práxis? Revista de Administração Contemporânea, 9(1), 237–243. doi:10.1590/S1415-65552005000100013
Misoczky, M. C., & Amantino-de-Andrade, J. (2005b). Uma crítica à crítica domesticada nos estudos organizacionais. Revista de Administração Contemporânea, 9(1), 193–210. doi:10.1590/S1415-65552005000100010
Moizer, P. (2009). Publishing in accounting journals: A fair game? Accounting, Organizations and Society, 34(2), 285–304. doi:10.1016/j.aos.2008.08.003
Morales, J., & Sponem, S. (2017). You too can have a critical perspective! 25 years of Critical Perspectives on Accounting. Critical Perspectives on Accounting, 43(1), 149–166. doi:10.1016/j.cpa.2016.09.003
Neimark, M. (1990). The king is dead. Long live the king! Critical Perspectives on Accounting, 1(1), 103–114. doi:10.1016/1045-2354(90)01010-3
Neimark, M. K. (1994). Regicide Revisited: Marx, Foucault and Accounting. Critical Perspectives on Accounting, 5(1), 87–108. doi:10.1006/cpac.1994.1005
Neu, D., Cooper, D., & Everett, J. (2001). Critical Accounting Interventions. Critical Perspectives on Accounting, 12(6), 735–762. doi:10.1006/cpac.2001.0479
Nganga, C. S. N. (2019). Abrindo caminhos: a construção das identidades docentes de mulheres pelas trilhas, pontes e muros da pós-graduação em Contabilidade. Tese de Doutorado, Faculdade de Economia, Administração e Contabilidade, Universidade de São Paulo, São Paulo. doi:10.11606/T.12.2019.tde-14082019-155635.
Ogden, S., & Bougen, P. (1985). A radical perspective on the disclosure of accounting information to trade unions. Accounting, Organizations and Society, 10(2), 211–224. doi:10.1016/0361-3682(85)90017-0
Oguri, T. (2005). Functions of accounting and accounting regulation: alternative perspectives based on Marxian economics. Critical Perspectives on Accounting, 16(2), 77–94. doi:10.1016/S1045-2354(03)00033-9
Panozzo, F. (1997). The making of the good academic accountant. Accounting, Organizations and Society, 22(5), 447–480. doi:10.1016/S0361-3682(96)00043-8
Parker, M., & Thomas, R. (2011). What is a critical journal? Organization, 18(4), 419–427. doi:10.1177/1350508411403535
Prasad, P. (2005). Crafting Qualitative Research: working in the postpositivist traditions. M.E. Sharpe.
Reiter, S. A., & Williams, P. F. (2002). The structure and progressivity of accounting research: the crisis in the academy revisited. Accounting, Organizations and Society, 27(6), 575–607. doi:10.1016/S0361-3682(01)00050-2
Shaoul, J. (1997). A Critical Financial Analysis of the Performance of Privatised Insustries: The Case of the Water Industry in England and Wales. Critical Perspectives on Accounting, 8(5), 479–505. doi:10.1006/cpac.1996.0118
Shaoul, J. (2005). A critical financial analysis of the Private Finance Initiative: selecting a financing method or allocating economic wealth? Critical Perspectives on Accounting, 16(4), 441–471. doi:10.1016/j.cpa.2003.06.001
Sikka, P., Willmott, H., & Puxty, T. (1995). The mountains are still there: Accounting academics and the bearings of intellectuals. Accounting, Auditing & Accountability Journal, 8(3), 113–140. doi:10.1108/09513579510094723
Thompson, J. B. (1991). Editor’s Introduction. In Language and Symbolic Power (pp. 1–31). Polity.
Tinker, A. M., Merino, B. D., & Neimark, M. D. (1982). The normative origins of positive theories: Ideology and accounting thought. Accounting, Organizations and Society, 7(2), 167–200. doi:10.1016/0361-3682(82)90019-8
Young, J. J. (2006). Making up users. Accounting, Organizations and Society, 31(6), 579–600. doi:10.1016/j.aos.2005.12.005
Armstrong, P. (1994). The Influence of Michel Foucault on Accounting Research. Critical Perspectives on Accounting, 5(1), 25–55. doi:10.1006/cpac.1994.1003
Arnold, P. (1998). The limits of postmodernism in accounting history: The Decatur experience. Accounting, Organizations and Society, 23(7), 665–684. doi:10.1016/S0361-3682(97)00021-4
Baker, C. R., & Bettner, M. S. (1997). Interpretive and Critical Research in Accounting: A Commentary on Its Absence from Mainstream Accounting Research. Critical Perspectives on Accounting, 8(4), 293–310. doi:10.1006/cpac.1996.0116
Bourdieu, P. (1976). Le champ scientifique. Actes de La Recherche En Sciences Sociales, 2(2), 88–104. doi:10.3406/arss.1976.3454
Bourdieu, P. (1977). Outline of a Theory of Practice (R. Nice (Trans.)). Cambridge University Press.
Bourdieu, P. (1980). Le Sens Pratique. Les Éditions de Minuit.
Bourdieu, P. (1984). Homo Academicus. Les Éditions de Minuit. doi:10.2307/3321365
Bourdieu, P. (1991). The peculiar history of scientific reason. Sociological Forum, 6(1), 3–26. doi:10.1007/BF01112725
Bourdieu, P. (2003). Questões de Sociologia (M. S. Pereira (Trad.)). Fim de Século.
Bourdieu, P., & Wacquant, L. J. D. (1992). An Invitation to Reflexive Sociology. University of Chicago Press.
Bryer, R. A. (2006). Accounting and control of the labour process. Critical Perspectives on Accounting, 17(5), 551–598. doi:10.1016/j.cpa.2003.06.010
Burchell, S., Clubb, C., Hopwood, A., Hughes, J., & Nahapiet, J. (1980). The roles of accounting in organizations and society. Accounting, Organizations and Society, 5(1), 5–27. doi:10.1016/0361-3682(80)90017-3
Burrell, G., & Morgan, G. (1979). Sociological Paradigms and Organisational Analysis: Elements of the Sociology of Corporate Life. Ashgate. doi:10.1177/003803858001400219
Casa Nova, S. P. de C. (2012). Impactos de Mestrados Especiais em Contabilidade na trajetória de seus egressos: um olhar especial para gênero. Revista Contabilidade e Controladoria, 4(3), 37–62. doi:10.5380/rcc.v4i3.29952
Chiapello, E. (2007). Accounting and the birth of the notion of capitalism. Critical Perspectives on Accounting, 18(3), 263–296. doi:10.1016/j.cpa.2005.11.012
Chua, W. F. (1986a). Radical Developments in Accounting Thought. The Accounting Review, 61(4), 601–632.
Chua, W. F. (1986b). Theoretical constructions of and by the real. Accounting, Organizations and Society, 11(6), 583–598. doi:10.1016/0361-3682(86)90037-1
Chua, W. F. (1996). Teaching and Learning only the Language of Numbers: Monolingualism in a Multilingual World. Critical Perspectives on Accounting, 7(1), 129–156. doi:10.1006/cpac.1996.0019
Cooper, C. (1997). Against postmodernism: class oriented questions for critical accounting. Critical Perspectives on Accounting, 8(1–2), 15–41. doi:10.1006/cpac.1996.0086
Cooper, C. (2002). Critical accounting in scotland. Critical Perspectives on Accounting, 13(4), 451–462. doi:10.1006/cpac.2002.0544
Cooper, C., & Coulson, A. B. (2014). Accounting activism and Bourdieu’s ‘collective intellectual’ – Reflections on the ICL Case. Critical Perspectives on Accounting, 25(3), 237–254. doi:10.1016/j.cpa.2013.01.002
Crotty, M. (1998). The Foundations of Social Research. Allen & Unwin.
Denzin, N. K., & Lincoln, Y. S. (Eds.). (2011). The SAGE Handbook of Qualitative Research (4th ed.). Sage.
Everett, J., Neu, D., Rahaman, A. S., & Maharaj, G. (2015). Praxis, Doxa and research methods: Reconsidering critical accounting. Critical Perspectives on Accounting, 32, 37–44. doi:10.1016/j.cpa.2015.04.004
Faria, A. (2005). Réplica: ampliando questionamentos sobre crítica em administração. Revista de Administração Contemporânea, 9(1), 221–236. doi:10.1590/S1415-65552005000100012
Fogarty, T. J. (2011). The Social Construction of Research Advice: The American Accounting Association Plays Miss Lonelyhearts. Accounting and the Public Interest, 11(1), 32–51. doi:10.2308/apin-10072
Fournier, V., & Grey, C. (2000). At the Critical Moment: Conditions and Prospects for Critical Management Studies. Human Relations, 53(1), 7–32. doi:10.1177/0018726700531002
Gendron, Y. (2008). Constituting the academic performer: The spectre of superficiality and stagnation in academia. In European Accounting Review (Vol. 17, Issue 1). doi:10.1080/09638180701705973
Gendron, Y. (2018). On the elusive nature of critical (accounting) research. Critical Perspectives on Accounting, 50, 1–12. doi:10.1016/j.cpa.2017.11.001
Gendron, Y., & Baker, C. R. (2001). Par-delà les frontières disciplinaires et linguistiques : l’influence des penseurs français sur la recherche en comptabilité. Comptabilité - Contrôle - Audit, 7(2), 5. doi:10.3917/cca.072.0005
Grey, C. (1994). Debating Foucault: A Critical reply to Neimark. Critical Perspectives on Accounting, 5(1), 5–24. doi:10.1006/cpac.1994.1002
Haynes, K. (2006). Linking narrative and identity construction: using autobiography in accounting research. Critical Perspectives on Accounting, 17(4), 399–418. doi:10.1016/j.cpa.2004.08.005
Hendriksen, E., & Van Breda, M. (2007). Teoria da contabilidade. Atlas.
Hoskin, K. (1994). Boxing Clever: For, against and beyond Foucault in the Battle for Accounting Theory. Critical Perspectives on Accounting, 5(1), 57–85. doi:10.1006/cpac.1994.1004
Japiassú, H., & Marcondes, D. (2001). Dicionário básico de filosofia (3rd ed.). Jorge Zahar.
Kaidonis, M. a. (2009). Critical accounting as an epistemic community: Hegemony, resistance and identity. Accounting Forum, 33(4), 290–297. doi:10.1016/j.accfor.2009.09.001
Lee, T. A. (1999). Anatomy of a professional élite: The executive committee of the American accounting association 1916-1996. Critical Perspectives on Accounting, 10(2), 247–264. http://www.scopus.com/inward/record.url?eid=2-s2.0-0033114386&partnerID=tZOtx3y1
Malsch, B., & Tessier, S. (2015). Journal ranking effects on junior academics: Identity fragmentation and politicization. Critical Perspectives on Accounting, 26, 84–98. doi:10.1016/j.cpa.2014.02.006
Martins, E. A. (2012). Pesquisa contábil brasileira: uma análise filosófica. Tese de Doutorado, Faculdade de Economia, Administração e Contabilidade, Universidade de São Paulo, São Paulo. doi:10.11606/T.12.2012.tde-14022013-171839.
Misoczky, M. C., & Amantino-de-Andrade, J. (2005a). Tréplica: quem tem medo do fazer acadêmico enquanto práxis? Revista de Administração Contemporânea, 9(1), 237–243. doi:10.1590/S1415-65552005000100013
Misoczky, M. C., & Amantino-de-Andrade, J. (2005b). Uma crítica à crítica domesticada nos estudos organizacionais. Revista de Administração Contemporânea, 9(1), 193–210. doi:10.1590/S1415-65552005000100010
Moizer, P. (2009). Publishing in accounting journals: A fair game? Accounting, Organizations and Society, 34(2), 285–304. doi:10.1016/j.aos.2008.08.003
Morales, J., & Sponem, S. (2017). You too can have a critical perspective! 25 years of Critical Perspectives on Accounting. Critical Perspectives on Accounting, 43(1), 149–166. doi:10.1016/j.cpa.2016.09.003
Neimark, M. (1990). The king is dead. Long live the king! Critical Perspectives on Accounting, 1(1), 103–114. doi:10.1016/1045-2354(90)01010-3
Neimark, M. K. (1994). Regicide Revisited: Marx, Foucault and Accounting. Critical Perspectives on Accounting, 5(1), 87–108. doi:10.1006/cpac.1994.1005
Neu, D., Cooper, D., & Everett, J. (2001). Critical Accounting Interventions. Critical Perspectives on Accounting, 12(6), 735–762. doi:10.1006/cpac.2001.0479
Nganga, C. S. N. (2019). Abrindo caminhos: a construção das identidades docentes de mulheres pelas trilhas, pontes e muros da pós-graduação em Contabilidade. Tese de Doutorado, Faculdade de Economia, Administração e Contabilidade, Universidade de São Paulo, São Paulo. doi:10.11606/T.12.2019.tde-14082019-155635.
Ogden, S., & Bougen, P. (1985). A radical perspective on the disclosure of accounting information to trade unions. Accounting, Organizations and Society, 10(2), 211–224. doi:10.1016/0361-3682(85)90017-0
Oguri, T. (2005). Functions of accounting and accounting regulation: alternative perspectives based on Marxian economics. Critical Perspectives on Accounting, 16(2), 77–94. doi:10.1016/S1045-2354(03)00033-9
Panozzo, F. (1997). The making of the good academic accountant. Accounting, Organizations and Society, 22(5), 447–480. doi:10.1016/S0361-3682(96)00043-8
Parker, M., & Thomas, R. (2011). What is a critical journal? Organization, 18(4), 419–427. doi:10.1177/1350508411403535
Prasad, P. (2005). Crafting Qualitative Research: working in the postpositivist traditions. M.E. Sharpe.
Reiter, S. A., & Williams, P. F. (2002). The structure and progressivity of accounting research: the crisis in the academy revisited. Accounting, Organizations and Society, 27(6), 575–607. doi:10.1016/S0361-3682(01)00050-2
Shaoul, J. (1997). A Critical Financial Analysis of the Performance of Privatised Insustries: The Case of the Water Industry in England and Wales. Critical Perspectives on Accounting, 8(5), 479–505. doi:10.1006/cpac.1996.0118
Shaoul, J. (2005). A critical financial analysis of the Private Finance Initiative: selecting a financing method or allocating economic wealth? Critical Perspectives on Accounting, 16(4), 441–471. doi:10.1016/j.cpa.2003.06.001
Sikka, P., Willmott, H., & Puxty, T. (1995). The mountains are still there: Accounting academics and the bearings of intellectuals. Accounting, Auditing & Accountability Journal, 8(3), 113–140. doi:10.1108/09513579510094723
Thompson, J. B. (1991). Editor’s Introduction. In Language and Symbolic Power (pp. 1–31). Polity.
Tinker, A. M., Merino, B. D., & Neimark, M. D. (1982). The normative origins of positive theories: Ideology and accounting thought. Accounting, Organizations and Society, 7(2), 167–200. doi:10.1016/0361-3682(82)90019-8
Young, J. J. (2006). Making up users. Accounting, Organizations and Society, 31(6), 579–600. doi:10.1016/j.aos.2005.12.005
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2021-07-01
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Homero Junior, P. F. (2021). Português. Journal of Education and Research in Accounting (REPeC), 15(2). https://doi.org/10.17524/repec.v15i2.2823
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