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“Mr. Bates vs the post office” como prática de counter accounting:exposição de falhas contabilísticas e judiciais
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Esta dissertação analisa a série televisiva “Mr. Bates vs The Post Office” como instrumento de denúncia social e contabilística, centrando-se no escândalo do sistema Horizon, que levou à acusação injusta de sub-postmasters por fraude e roubo. O principal objetivo é compreender como é que a série se configura como uma prática de counter-accounting, explorando de que forma os dispositivos narrativos e estratégias audiovisuais desconstruem a narrativa oficial, evidenciam injustiças e promovem a responsabilização institucional. A metodologia adotada combina análise de conteúdo e análise audiovisual, com base na transcrição integral dos quatro episódios, posteriormente codificados manualmente. A codificação organizou-se em dois eixos: dispositivos narrativos e tipos de counter-accounting. Os resultados demonstram que a série atua como um relato emancipatório, expondo falhas técnicas e injustiças, enquanto questiona estruturas institucionais. Conclui-se que “Mr. Bates vs The Post Office” constitui um poderoso meio de denúncia, resistência e construção de memória coletiva alternativa.
This dissertation analyzes the television series “Mr. Bates vs The Post Office” as an instrument of social and accounting denunciation, focusing on the Horizon system scandal, which led to the wrongful accusation of sub-postmasters for fraud and theft. The main objective is to understand how the series functions as a practice of counter-accounting, exploring how its narrative devices and audiovisual strategies deconstruct the official narrative, expose injustices, and promote institutional accountability. The methodology adopted combines content analysis and audiovisual analysis, based on the full transcription of the four episodes, which were subsequently manually coded. The coding was organized into two axes: narrative devices and types of counter accounting. The results demonstrate that the series operates as an emancipatory account, exposing technical failures and injustices while questioning institutional structures. It is concluded that “Mr. Bates vs The Post Office” constitutes a powerful means of denunciation, resistance, and the construction of alternative collective memory.
This dissertation analyzes the television series “Mr. Bates vs The Post Office” as an instrument of social and accounting denunciation, focusing on the Horizon system scandal, which led to the wrongful accusation of sub-postmasters for fraud and theft. The main objective is to understand how the series functions as a practice of counter-accounting, exploring how its narrative devices and audiovisual strategies deconstruct the official narrative, expose injustices, and promote institutional accountability. The methodology adopted combines content analysis and audiovisual analysis, based on the full transcription of the four episodes, which were subsequently manually coded. The coding was organized into two axes: narrative devices and types of counter accounting. The results demonstrate that the series operates as an emancipatory account, exposing technical failures and injustices while questioning institutional structures. It is concluded that “Mr. Bates vs The Post Office” constitutes a powerful means of denunciation, resistance, and the construction of alternative collective memory.
Descrição
Dissertação, Mestrado, Contabilidade e Finanças, Instituto Politécnico de Santarém, Escola Superior de Gestão e Tecnologia, 2026
Palavras-chave
Counter-accounting The Post Office Horizon Denúncia Meios de Comunicação Denunciation Media
Contexto Educativo
Citação
Caneco, M. (2026). “Mr. Bates vs the post office” como prática de counter accounting : exposição de falhas contabilísticas e judiciais.(Mestrado). Escola Superior de Gestão e Tecnologia, Santarém. Disponível na WWW em:<http://hdl.handle.net/10400.15/6109>