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

Detalhes bibliográficos
Autor(a) principal: Espejo, Márcia Maria dos Santos Bortolocci
Data de Publicação: 2010
Outros Autores: Frezatti, Fábio, Cruz, Ana Paula Capuano da, Costa, Flaviano
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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spelling 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
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dc.identifier.uri.fl_str_mv https://doi.org/10.34624/ei.v0i2.6523
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url https://doi.org/10.34624/ei.v0i2.6523
identifier_str_mv oai:proa.ua.pt:article/6523
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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
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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)
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