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- Substantive rationality of impression management:an analysis of corporate reports of JBSPublication . Cruz, Juliana C. S.; Rodrigues, Marly D.; Araújo, Risolene A. M.; Silva, Adriana RodriguesObjective: To investigate the substantive rationality inherent to the practice of impression management (IM). Originality/value:Based on the taxonomy created by Merkl-Davies and Brennan (2011), it is analyzed: 1. the discussion under the sociological perspective; and 2. the actions of substantive rationality in the management of impressions that can manifest through actions of symbolic management. This study responds to the call of Merkl-Davies et al. (2011) by putting into practice an unconventional analytical model based on the use of the corporate reports (annual and sustainability) of the company JBS with special attention to the “Carne Fraca” [Weak Meat] Operation. Design/methodology/approach: A content analysis of the accounting narratives of JBS’ corporate reports between 2015 and 2018 was carried out.Findings: Accounting narratives suggest evidence of IM and substantive rationality. The preparers of the corporate reports used substantive rationality to legitimize the company’s actions, with the most significant manifestations of this practice in the 2017 report, the year of the “Carne Fraca” operation. The implications of this research lie in demonstrating evidence that guides companies regarding the use of accounting narratives to convince society of their actions as consistent with the structure of social rules and norms. Furthermore, we emphasize that the accounting narratives must be analyzed with caution since they can be elaborated under the influence of the manager’s opportunistic behavior.
- Instrumentos gerenciais para a tomada de decisão:um estudo em micro e pequenas empresas de comercialização de açaí da região AmazônicaPublication . Oliveira, Carolina Pereira de; Neves, Fernanda Costa; Silva, Adriana Rodrigues; Araújo, Risolene Alves de MacenaEste estudo tem como objetivo analisar o uso de instrumentos gerenciais para a tomada de decisão pelos gestores das Micro e Pequenas empresas (MPE). Diante de sua importância para a economia do estado do Pará, o foco desta pesquisa são os empreendimentos de comercialização do açaí de Belém/PA. Para atingir o objetivo proposto, foi desenvolvida uma pesquisa qualitativa descritiva. Quanto aos procedimentos técnicos empregados, foi utilizado o levantamento (survey), que ocorreu por meio de questionário aplicado para gestores do segmento de beneficiamento artesanal do açaí, participantes da “Rede Açaí”. Os resultados demonstram que os gestores utilizam mais os instrumentos gerenciais de controle operacional (controle de custo e a despesas; controle das vendas e de saldos bancários e de caixa e; controle das contas a pagar e a receber), por esses estarem efetivamente ligados ao seu cotidiano. Por outro lado, os instrumentos gerenciais voltados para a tomada de decisão, apesar do reconhecimento de sua importância por partes dos gestores, são utilizados de forma limitada, pois os gestores desconhecem a contabilidade e o seu potencial.
- Accounting inscriptions for the exercise of organizational power:the case of the slave emancipation fund in BrazilPublication . Silva, Adriana Rodrigues; Vasconcelos, Angelica; Lira, Thais AlvesThis research aims to analyze how organizational power can be exercised over specific populations through accounting inscriptions. This aim has been achieved by using a methodology based on a case study and archive research. The case study of the national emancipation fund was based on the analysis of legislation, archival documents, and newspapers. The concept of governmentality has been used to conduct an interpretative data analysis. The results demonstrate that the accounting inscriptions allowed territorial control and collection of amounts for constitution of municipal emancipation fund, supervision of the slavers owners, and establishment of selection criteria for the manumission of slaves considered "worthy of freedom." In this way, the imperial state maintained control over the gradual transition from slavery to wage labor.