An institucional approach of the responsible subjectivity in the adoption of the international financial reporting standards: a critic-reflexive analysis on the inhibitors to the convergence in Brazil
Autor(a) principal: | |
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Data de Publicação: | 2010 |
Outros Autores: | , , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | https://doi.org/10.34624/ei.v0i2.6523 |
Resumo: | This investigation proposed to identify, through the Institutional Theory of the Organizations, the “inhibitors” to the adoption of the International Financial Reporting Standards – IFRS in Brazil, as well as the actions to minimize such factors. The proposal was instigated from need to changes of philosophical order, of posture and of professional attitude introduced by the promulgation of the Law 11.638, though alterations and revocations in the Law of the Stock Companies. The accomplished critic-reflexive analysis suggests that the transition of a methodology supported in the regulator pillar for a modeling that appreciates by the group of normative and cultural-cognitive bases faces great obstacles. In this sense, it identified that [1] responsible subjectivity, [2] the prevalence of the essence on the form, [3] the abandonment of the character of prescribing, [4] the process of professional formation, [5] the lack of professional sufficiently enabled, [6] cultural factors and other inherent characteristics to the professional's Brazilian accounting conduct represent “inhibitors” to the convergence to IFRS. It believes to be salutary to investigate: [1] in the understanding of the need to a new professional, [2] in the revision of the Brazilian educational process and [3] in the formalization of accounting politics. |
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An institucional approach of the responsible subjectivity in the adoption of the international financial reporting standards: a critic-reflexive analysis on the inhibitors to the convergence in BrazilUma abordagem institucional do subjetivismo responsável na adoção das normas internacionais de contabilidade: uma análise crítico-reflexiva sobre os inibidores à convergência no BrasilThis investigation proposed to identify, through the Institutional Theory of the Organizations, the “inhibitors” to the adoption of the International Financial Reporting Standards – IFRS in Brazil, as well as the actions to minimize such factors. The proposal was instigated from need to changes of philosophical order, of posture and of professional attitude introduced by the promulgation of the Law 11.638, though alterations and revocations in the Law of the Stock Companies. The accomplished critic-reflexive analysis suggests that the transition of a methodology supported in the regulator pillar for a modeling that appreciates by the group of normative and cultural-cognitive bases faces great obstacles. In this sense, it identified that [1] responsible subjectivity, [2] the prevalence of the essence on the form, [3] the abandonment of the character of prescribing, [4] the process of professional formation, [5] the lack of professional sufficiently enabled, [6] cultural factors and other inherent characteristics to the professional's Brazilian accounting conduct represent “inhibitors” to the convergence to IFRS. It believes to be salutary to investigate: [1] in the understanding of the need to a new professional, [2] in the revision of the Brazilian educational process and [3] in the formalization of accounting politics.O presente ensaio foi desenvolvido com a finalidade de identificar, à luz da perspectiva da Teoria Institucional das Organizações, os “inibidores” à adoção das Normas Internacionais de Contabilidade – IFRS no cenário brasileiro. A proposta foi instigada pela necessidade de mudanças de ordem filosófica, de postura e de atitude profissional introduzidas pela promulgação da Lei 11.638, em 28.12.07, cuja finalidade foi a promoção de alterações e revogações na Lei das Sociedades por Ações. A análise crítico-reflexiva realizada sugere que a transição de uma metodologia substancialmente apoiada no pilar regulador para uma modelagem que preza também pela reunião de bases normativas e cultural-cognitivas enfrenta vultosos obstáculos. Nesse sentido, identificou-se que [1] o subjetivismo responsável, [2] a prevalência da essência sobre a forma, [3] o abandono do caráter prescritivo, [4] o processo de formação profissional, [5] a carência de profissionais suficientemente habilitados, [6] fatores culturais, entre outras características inerentes à conduta do profissional contábil brasileiro, representam “inibidores” à convergência às IFRS. Como alternativas à minimização da ação de tais “inibidores”, sem a pretensão de esgotá-las, acredita-se ser salutar investir: [1] na conscientização da premente necessidade de um novo profissional, [2] na revisão do processo educacional brasileiro e [3] na formalização de políticas contábeis.Instituto Superior de Contabilidade e Administração da Universidade de Aveiro2010-01-01T00:00:00Zjournal articlejournal articleinfo:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://doi.org/10.34624/ei.v0i2.6523oai:proa.ua.pt:article/6523Estudos do ISCA; No 2 (2010)Estudos do ISCA; n.º 2 (2010)1646-48500873-2019reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAPporhttps://proa.ua.pt/index.php/estudosdoisca/article/view/6523https://doi.org/10.34624/ei.v0i2.6523https://proa.ua.pt/index.php/estudosdoisca/article/view/6523/4804https://creativecommons.org/licenses/by/4.0/info:eu-repo/semantics/openAccessEspejo, Márcia Maria dos Santos BortolocciFrezatti, FábioCruz, Ana Paula Capuano daCosta, Flaviano2022-09-22T16:24:22Zoai:proa.ua.pt:article/6523Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T15:59:32.408246Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
An institucional approach of the responsible subjectivity in the adoption of the international financial reporting standards: a critic-reflexive analysis on the inhibitors to the convergence in Brazil Uma abordagem institucional do subjetivismo responsável na adoção das normas internacionais de contabilidade: uma análise crítico-reflexiva sobre os inibidores à convergência no Brasil |
title |
An institucional approach of the responsible subjectivity in the adoption of the international financial reporting standards: a critic-reflexive analysis on the inhibitors to the convergence in Brazil |
spellingShingle |
An institucional approach of the responsible subjectivity in the adoption of the international financial reporting standards: a critic-reflexive analysis on the inhibitors to the convergence in Brazil Espejo, Márcia Maria dos Santos Bortolocci |
title_short |
An institucional approach of the responsible subjectivity in the adoption of the international financial reporting standards: a critic-reflexive analysis on the inhibitors to the convergence in Brazil |
title_full |
An institucional approach of the responsible subjectivity in the adoption of the international financial reporting standards: a critic-reflexive analysis on the inhibitors to the convergence in Brazil |
title_fullStr |
An institucional approach of the responsible subjectivity in the adoption of the international financial reporting standards: a critic-reflexive analysis on the inhibitors to the convergence in Brazil |
title_full_unstemmed |
An institucional approach of the responsible subjectivity in the adoption of the international financial reporting standards: a critic-reflexive analysis on the inhibitors to the convergence in Brazil |
title_sort |
An institucional approach of the responsible subjectivity in the adoption of the international financial reporting standards: a critic-reflexive analysis on the inhibitors to the convergence in Brazil |
author |
Espejo, Márcia Maria dos Santos Bortolocci |
author_facet |
Espejo, Márcia Maria dos Santos Bortolocci Frezatti, Fábio Cruz, Ana Paula Capuano da Costa, Flaviano |
author_role |
author |
author2 |
Frezatti, Fábio Cruz, Ana Paula Capuano da Costa, Flaviano |
author2_role |
author author author |
dc.contributor.author.fl_str_mv |
Espejo, Márcia Maria dos Santos Bortolocci Frezatti, Fábio Cruz, Ana Paula Capuano da Costa, Flaviano |
description |
This investigation proposed to identify, through the Institutional Theory of the Organizations, the “inhibitors” to the adoption of the International Financial Reporting Standards – IFRS in Brazil, as well as the actions to minimize such factors. The proposal was instigated from need to changes of philosophical order, of posture and of professional attitude introduced by the promulgation of the Law 11.638, though alterations and revocations in the Law of the Stock Companies. The accomplished critic-reflexive analysis suggests that the transition of a methodology supported in the regulator pillar for a modeling that appreciates by the group of normative and cultural-cognitive bases faces great obstacles. In this sense, it identified that [1] responsible subjectivity, [2] the prevalence of the essence on the form, [3] the abandonment of the character of prescribing, [4] the process of professional formation, [5] the lack of professional sufficiently enabled, [6] cultural factors and other inherent characteristics to the professional's Brazilian accounting conduct represent “inhibitors” to the convergence to IFRS. It believes to be salutary to investigate: [1] in the understanding of the need to a new professional, [2] in the revision of the Brazilian educational process and [3] in the formalization of accounting politics. |
publishDate |
2010 |
dc.date.none.fl_str_mv |
2010-01-01T00:00:00Z |
dc.type.driver.fl_str_mv |
journal article journal article info:eu-repo/semantics/article |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://doi.org/10.34624/ei.v0i2.6523 oai:proa.ua.pt:article/6523 |
url |
https://doi.org/10.34624/ei.v0i2.6523 |
identifier_str_mv |
oai:proa.ua.pt:article/6523 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://proa.ua.pt/index.php/estudosdoisca/article/view/6523 https://doi.org/10.34624/ei.v0i2.6523 https://proa.ua.pt/index.php/estudosdoisca/article/view/6523/4804 |
dc.rights.driver.fl_str_mv |
https://creativecommons.org/licenses/by/4.0/ info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
https://creativecommons.org/licenses/by/4.0/ |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Instituto Superior de Contabilidade e Administração da Universidade de Aveiro |
publisher.none.fl_str_mv |
Instituto Superior de Contabilidade e Administração da Universidade de Aveiro |
dc.source.none.fl_str_mv |
Estudos do ISCA; No 2 (2010) Estudos do ISCA; n.º 2 (2010) 1646-4850 0873-2019 reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
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Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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RCAAP |
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RCAAP |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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