INTERFACE OF THE ATTRIBUTION ELEMENTS AND LEGITIMACY STRATEGIES OF ACCOUNTING NARRATIVES

• Autor(a) principal: Theiss, Viviane
• Data de Publicação: 2022
• Outros Autores: Beuren, Ilse Maria, Niyama, Jorge Katsumi
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Universo Contábil
• Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/8646
• topic: Attribution; Legitimacy; Accounting narratives; Atribución; Legitimidad; Narrativas contables; Atribuição; Narrativas contábeis.; Legitimidade; Narrativas contábeis

The study analyzes the interface of the attribution elements and the semantic-functional textual strategies of legitimacy adopted by the preparer(s) of accounting narratives in the face of an adverse event in the organization. Were analyzed narratives of Samarco Mineração S.A. from periods before and after the Fundão tailings dam broke down, contained in presidency messages, management reports, auditors' report, explanatory notes to the annual reports and press releases of the company website, through content analysis techniques and multiple correspondence analysis between narratives categorized as attribution elements (attribution locus, controllability, causal stability, valence of effects, locus of attribution of affective relationships and intentionality) and semantic-functional textual strategies of legitimacy (authorization, normalization, rationalization, moralization, and narratives). The results show that there was attribution to external factors and affective expressions of pride before the event, which referred to authorization and normalization. Positive effects were focused on narratives of activity efficiency, with causal stability aimed at rationalization. The company's priority was to increase production, profits, and dividends. After the event, the internal attributions refer to authorization and standardization. Attributions of controllability, causal stability, the valence of positive effects, relations of pride, and intentionality focus the use of moralization and the non-use of rationalization. The evidence points out that the attribution elements and the semantic-functional strategies of legitimation are intertwined according to the company's situational context towards its stakeholders.