Actor networks in specialized accounting inspection: an analysis in the light of the Actor-Network Theory
Autor(a) principal: | |
---|---|
Data de Publicação: | 2016 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | eng por |
Título da fonte: | Revista Brasileira de Gestão de Negócios (Online) |
Texto Completo: | https://rbgn.fecap.br/RBGN/article/view/2743 |
Resumo: | Purpose – This study investigated the configuration of human andnon-human actor networks that are formed in the process of specializedaccounting inspection from the Actor-Network Theory perspective.Design/methodology/approach – The population of the surveycomprised 593 accounting experts registered in Expert Associationsfrom the Brazilian states of Minas Gerais, Paraná, Rio de Janeiro, RioGrande do Sul and São Paulo, and the sample is made up of 102 validquestionnaires. Five judges and five accounting experts from Curitiba(state of Paraná) were also interviewed. Through Structural EquationModeling, the translation process indicated statistical significance,except in the relationship between human accounting actors, nonhumanactors and problematization.Findings – Based on this research, we concluded that the establishmentof networks in the field of specialized accounting inspection dependson numerous translations between agents, since they have an impact onthe performance of activities and the stabilization of relationships. Thequality of the expert report and technical report and the competenceof accounting experts were pointed out as performance indicators.Accounting experts and accounting experts assistant’s experience, theperiod of experience and the relationship with judges were identifiedas drivers of stable and lasting relationships between specializedaccounting inspection actors.Originality/value – The study is relevant given the lack of researchinvolving the Actor-Network Theory and accounting, particularlyAccounting Inspection, both nationally and internationally. Therefore,contribute to investigate how the actors interact, create and modifyrelationships, through the perception of accountants and judges. |
id |
FECAP-3_be059f6059d482c3669cf6839f6d6c9a |
---|---|
oai_identifier_str |
oai:ojs.emnuvens.com.br:article/2743 |
network_acronym_str |
FECAP-3 |
network_name_str |
Revista Brasileira de Gestão de Negócios (Online) |
repository_id_str |
|
spelling |
Actor networks in specialized accounting inspection: an analysis in the light of the Actor-Network TheoryRedes de actores en la inspección contable judicial: un análisis a tenor de la Teoría Actor-RedRedes de atores na perícia contábil judicial: uma análise à luz da Teoria Ator-RedeActor-Network Theory. specialized accounting inspection. human actors. non-human actors. translation.Teoria Ator-Rede. perícia contábil. atores humanos. atores não humanos. translação.Purpose – This study investigated the configuration of human andnon-human actor networks that are formed in the process of specializedaccounting inspection from the Actor-Network Theory perspective.Design/methodology/approach – The population of the surveycomprised 593 accounting experts registered in Expert Associationsfrom the Brazilian states of Minas Gerais, Paraná, Rio de Janeiro, RioGrande do Sul and São Paulo, and the sample is made up of 102 validquestionnaires. Five judges and five accounting experts from Curitiba(state of Paraná) were also interviewed. Through Structural EquationModeling, the translation process indicated statistical significance,except in the relationship between human accounting actors, nonhumanactors and problematization.Findings – Based on this research, we concluded that the establishmentof networks in the field of specialized accounting inspection dependson numerous translations between agents, since they have an impact onthe performance of activities and the stabilization of relationships. Thequality of the expert report and technical report and the competenceof accounting experts were pointed out as performance indicators.Accounting experts and accounting experts assistant’s experience, theperiod of experience and the relationship with judges were identifiedas drivers of stable and lasting relationships between specializedaccounting inspection actors.Originality/value – The study is relevant given the lack of researchinvolving the Actor-Network Theory and accounting, particularlyAccounting Inspection, both nationally and internationally. Therefore,contribute to investigate how the actors interact, create and modifyrelationships, through the perception of accountants and judges.Objetivo – Este estudo investigou a configuração das redes de atoreshumanos e não humanos que se formam no processo da perícia contábiljudicial sob a perspectiva da Teoria Ator-Rede.Metodologia – A população da pesquisa de levantamento compreendeu593 peritos contadores registrados em Associações de Peritos deMinas Gerais, Paraná, Rio de Janeiro, Rio Grande do Sul e São Paulo,e a amostra consistiu dos 102 questionários válidos. Também foramentrevistados cinco magistrados e cinco peritos de Curitiba (PR). Pormeio da Modelagem de Equações Estruturais, o processo de translaçãoindicou significância estatística, exceto nas relações entre os atoreshumanos contábeis, atores não humanos e problematização.Resultados – Conclui-se, com base na pesquisa, que a construção dasredes no campo da perícia contábil depende de inúmeras translaçõesentre os agentes, que impactam no desempenho das atividades e naestabilização das relações. Como indicadores de desempenho, foramapontadas a qualidade do laudo pericial e do parecer técnico e a competênciados peritos. Como fatores propulsores das relações estáveis eduradouras entre os atores da perícia, foram indicados a experiência doperito e do perito assistente e o tempo de atuação e de relacionamentocom juízes.Contribuições – O estudo é relevante dadas a escassez de pesquisasenvolvendo a Teoria Ator-Rede e a contabilidade, particularmente aperícia contábil, tanto em âmbito nacional como internacional. Logo,busca-se contribuir ao investigar como os atores interagem, criam emodificam as relações, por meio da percepção de contadores e juízes.FECAP2016-10-18info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por paresapplication/pdfapplication/pdfhttps://rbgn.fecap.br/RBGN/article/view/274310.7819/rbgn.v18i62.2743Review of Business Management; Vol. 18 No. 62 (2016); 633-657RBGN Revista Brasileira de Gestão de Negócios; Vol. 18 Núm. 62 (2016); 633-657RBGN - Revista Brasileira de Gestão de Negócios; v. 18 n. 62 (2016); 633-6571983-08071806-4892reponame:Revista Brasileira de Gestão de Negócios (Online)instname:Fundação Escola de Comércio Álvares Penteado (FECAP)instacron:FECAPengporhttps://rbgn.fecap.br/RBGN/article/view/2743/pdfhttps://rbgn.fecap.br/RBGN/article/view/2743/pdf_1Copyright (c) 2016 Review of Business Managementinfo:eu-repo/semantics/openAccessMurro, Eduardo Vinícius BassiBeuren, Ilse Maria2021-07-21T16:24:47Zoai:ojs.emnuvens.com.br:article/2743Revistahttp://rbgn.fecap.br/RBGN/indexhttps://rbgn.fecap.br/RBGN/oai||jmauricio@fecap.br1983-08071806-4892opendoar:2021-07-21T16:24:47Revista Brasileira de Gestão de Negócios (Online) - Fundação Escola de Comércio Álvares Penteado (FECAP)false |
dc.title.none.fl_str_mv |
Actor networks in specialized accounting inspection: an analysis in the light of the Actor-Network Theory Redes de actores en la inspección contable judicial: un análisis a tenor de la Teoría Actor-Red Redes de atores na perícia contábil judicial: uma análise à luz da Teoria Ator-Rede |
title |
Actor networks in specialized accounting inspection: an analysis in the light of the Actor-Network Theory |
spellingShingle |
Actor networks in specialized accounting inspection: an analysis in the light of the Actor-Network Theory Murro, Eduardo Vinícius Bassi Actor-Network Theory. specialized accounting inspection. human actors. non-human actors. translation. Teoria Ator-Rede. perícia contábil. atores humanos. atores não humanos. translação. |
title_short |
Actor networks in specialized accounting inspection: an analysis in the light of the Actor-Network Theory |
title_full |
Actor networks in specialized accounting inspection: an analysis in the light of the Actor-Network Theory |
title_fullStr |
Actor networks in specialized accounting inspection: an analysis in the light of the Actor-Network Theory |
title_full_unstemmed |
Actor networks in specialized accounting inspection: an analysis in the light of the Actor-Network Theory |
title_sort |
Actor networks in specialized accounting inspection: an analysis in the light of the Actor-Network Theory |
author |
Murro, Eduardo Vinícius Bassi |
author_facet |
Murro, Eduardo Vinícius Bassi Beuren, Ilse Maria |
author_role |
author |
author2 |
Beuren, Ilse Maria |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Murro, Eduardo Vinícius Bassi Beuren, Ilse Maria |
dc.subject.por.fl_str_mv |
Actor-Network Theory. specialized accounting inspection. human actors. non-human actors. translation. Teoria Ator-Rede. perícia contábil. atores humanos. atores não humanos. translação. |
topic |
Actor-Network Theory. specialized accounting inspection. human actors. non-human actors. translation. Teoria Ator-Rede. perícia contábil. atores humanos. atores não humanos. translação. |
description |
Purpose – This study investigated the configuration of human andnon-human actor networks that are formed in the process of specializedaccounting inspection from the Actor-Network Theory perspective.Design/methodology/approach – The population of the surveycomprised 593 accounting experts registered in Expert Associationsfrom the Brazilian states of Minas Gerais, Paraná, Rio de Janeiro, RioGrande do Sul and São Paulo, and the sample is made up of 102 validquestionnaires. Five judges and five accounting experts from Curitiba(state of Paraná) were also interviewed. Through Structural EquationModeling, the translation process indicated statistical significance,except in the relationship between human accounting actors, nonhumanactors and problematization.Findings – Based on this research, we concluded that the establishmentof networks in the field of specialized accounting inspection dependson numerous translations between agents, since they have an impact onthe performance of activities and the stabilization of relationships. Thequality of the expert report and technical report and the competenceof accounting experts were pointed out as performance indicators.Accounting experts and accounting experts assistant’s experience, theperiod of experience and the relationship with judges were identifiedas drivers of stable and lasting relationships between specializedaccounting inspection actors.Originality/value – The study is relevant given the lack of researchinvolving the Actor-Network Theory and accounting, particularlyAccounting Inspection, both nationally and internationally. Therefore,contribute to investigate how the actors interact, create and modifyrelationships, through the perception of accountants and judges. |
publishDate |
2016 |
dc.date.none.fl_str_mv |
2016-10-18 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Avaliado por pares |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://rbgn.fecap.br/RBGN/article/view/2743 10.7819/rbgn.v18i62.2743 |
url |
https://rbgn.fecap.br/RBGN/article/view/2743 |
identifier_str_mv |
10.7819/rbgn.v18i62.2743 |
dc.language.iso.fl_str_mv |
eng por |
language |
eng por |
dc.relation.none.fl_str_mv |
https://rbgn.fecap.br/RBGN/article/view/2743/pdf https://rbgn.fecap.br/RBGN/article/view/2743/pdf_1 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2016 Review of Business Management info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2016 Review of Business Management |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf application/pdf |
dc.publisher.none.fl_str_mv |
FECAP |
publisher.none.fl_str_mv |
FECAP |
dc.source.none.fl_str_mv |
Review of Business Management; Vol. 18 No. 62 (2016); 633-657 RBGN Revista Brasileira de Gestão de Negócios; Vol. 18 Núm. 62 (2016); 633-657 RBGN - Revista Brasileira de Gestão de Negócios; v. 18 n. 62 (2016); 633-657 1983-0807 1806-4892 reponame:Revista Brasileira de Gestão de Negócios (Online) instname:Fundação Escola de Comércio Álvares Penteado (FECAP) instacron:FECAP |
instname_str |
Fundação Escola de Comércio Álvares Penteado (FECAP) |
instacron_str |
FECAP |
institution |
FECAP |
reponame_str |
Revista Brasileira de Gestão de Negócios (Online) |
collection |
Revista Brasileira de Gestão de Negócios (Online) |
repository.name.fl_str_mv |
Revista Brasileira de Gestão de Negócios (Online) - Fundação Escola de Comércio Álvares Penteado (FECAP) |
repository.mail.fl_str_mv |
||jmauricio@fecap.br |
_version_ |
1798942368995475456 |