Understanding the Deliberation Practice in a Controllership from the Performative Judgement Perspective

Detalhes bibliográficos
Autor(a) principal: Russo, Paschoal Tadeu
Data de Publicação: 2022
Outros Autores: Leandro, José Roberto, Borinelli, Marcio Luiz, Souza, Rodrigo Paiva
Tipo de documento: Artigo
Idioma: eng
por
Título da fonte: Organizações & Sociedade (Online)
Texto Completo: https://periodicos.ufba.br/index.php/revistaoes/article/view/39042
Resumo: This research analyzed deliberation practice in a controllership, mainly the decision to replace a given budgetary practice by another, in light of performative judgements, in a big-sized company in São Paulo City, between 2017 and 2020. The research followed the interpretative design, and adopted the research-action strategy. Participatory observation, in-depth interviews (initial research stage) and documental analyses were the techniques applied to find evidences. The field zooming in and zooming out movements were used to describe the elements featuring this practice, by switching the theoretical lens to better understand the whole and the elements composing it. Data analysis followed the framework proposed by Bispo (2015). We have found four fragments of practices encompassing the material arrangements where deliberation takes place: financial management practice, accounting management practice, expense management practice and information technology management practice. Different from the accountability management mainstream, which assumes rationality driven by economic aims, we have observed that deliberation in the assessed controllership is boosted by the “rationality of becoming” as permanent flow. Such a rationality is collectively built due to practical wisdom and to the ability of making practical decisions that form wisdom and practical judgements. It simultaneously shows its fragility in comparison to what is expected from the economic paradigm, as well as its richness, by encompassing the pluralism and dynamics of the context it is inserted in. 
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spelling Understanding the Deliberation Practice in a Controllership from the Performative Judgement Perspective Compreendendo a Prática da Deliberação em uma Controladoria sob a Perspectiva do Julgamento Performativopráticacontroladoriadeliberaçãojulgamento performativoorçamentopracticecontroladoriadeliberaçãojulgamento performativoorçamentoThis research analyzed deliberation practice in a controllership, mainly the decision to replace a given budgetary practice by another, in light of performative judgements, in a big-sized company in São Paulo City, between 2017 and 2020. The research followed the interpretative design, and adopted the research-action strategy. Participatory observation, in-depth interviews (initial research stage) and documental analyses were the techniques applied to find evidences. The field zooming in and zooming out movements were used to describe the elements featuring this practice, by switching the theoretical lens to better understand the whole and the elements composing it. Data analysis followed the framework proposed by Bispo (2015). We have found four fragments of practices encompassing the material arrangements where deliberation takes place: financial management practice, accounting management practice, expense management practice and information technology management practice. Different from the accountability management mainstream, which assumes rationality driven by economic aims, we have observed that deliberation in the assessed controllership is boosted by the “rationality of becoming” as permanent flow. Such a rationality is collectively built due to practical wisdom and to the ability of making practical decisions that form wisdom and practical judgements. It simultaneously shows its fragility in comparison to what is expected from the economic paradigm, as well as its richness, by encompassing the pluralism and dynamics of the context it is inserted in. A pesquisa analisou a prática da deliberação em uma controladoria, especificamente a decisão de substituir uma prática orçamentária por outra, à luz dos julgamentos performativos, em uma empresa de grande porte em São Paulo, ao longo do período entre 2017 e 2020. A pesquisa foi interpretativista, com adoção da estratégia de pesquisa-ação. As técnicas utilizadas para a obtenção das evidências  foram observação participante, entrevistas em profundidade (fase inicial da pesquisa) e análise documental. Para descrever os elementos que caracterizam a prática, utilizamos os movimentos de aproximação (zooming in) e distanciamento (zooming out) do campo, alternando lentes teóricas para melhor compreender o todo e os elementos  que o compõem. A análise dos dados usou o framework proposto por Bispo (2015). Encontramos quatro fragmentos de práticas que compõem o arranjo material em que a deliberação acontece: prática da gestão financeira, prática da gestão contábil, prática da gestão dos gastos, e prática da gestão da tecnologia de informação. Diferentemente do mainstream da contabilidade gerencial, que assume que a racionalidade é movida por objetivos econômicos, observamos que a deliberação, na controladoria, é impulsionada por uma racionalidade de devir, como um fluxo permanente, construída coletivamente em decorrência de um saber prático e uma capacidade de decisão prática, que constituem a sabedoria e julgamentos práticos, mostrando, simultaneamente, sua fragilidade, quando comparada ao esperado no paradigma econômico, e sua riqueza, ao contemplar o pluralismo e a dinâmica dos contextos em que se insere.Núcleo de Pós-graduação em Administração, Escola de Administração, UFBA2022-05-10info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfhttps://periodicos.ufba.br/index.php/revistaoes/article/view/39042Organizações & Sociedade; Vol. 29 No. 101 (2022)Organizações & Sociedade; v. 29 n. 101 (2022)1984-92301413-585Xreponame:Organizações & Sociedade (Online)instname:Universidade Federal da Bahia (UFBA)instacron:UFBAengporhttps://periodicos.ufba.br/index.php/revistaoes/article/view/39042/26792https://periodicos.ufba.br/index.php/revistaoes/article/view/39042/26793Copyright (c) 2022 Organizações & Sociedadeinfo:eu-repo/semantics/openAccessRusso, Paschoal TadeuLeandro, José RobertoBorinelli, Marcio LuizSouza, Rodrigo Paiva2022-05-10T01:44:09Zoai:ojs.periodicos.ufba.br:article/39042Revistahttp://www.revistaoes.ufba.br/PUBhttps://old.scielo.br/oai/scielo-oai.phpcandidab@ufba.br||revistaoes@ufba.br1984-92301413-585Xopendoar:2022-05-10T01:44:09Organizações & Sociedade (Online) - Universidade Federal da Bahia (UFBA)false
dc.title.none.fl_str_mv Understanding the Deliberation Practice in a Controllership from the Performative Judgement Perspective
Compreendendo a Prática da Deliberação em uma Controladoria sob a Perspectiva do Julgamento Performativo
title Understanding the Deliberation Practice in a Controllership from the Performative Judgement Perspective
spellingShingle Understanding the Deliberation Practice in a Controllership from the Performative Judgement Perspective
Russo, Paschoal Tadeu
prática
controladoria
deliberação
julgamento performativo
orçamento
practice
controladoria
deliberação
julgamento performativo
orçamento
title_short Understanding the Deliberation Practice in a Controllership from the Performative Judgement Perspective
title_full Understanding the Deliberation Practice in a Controllership from the Performative Judgement Perspective
title_fullStr Understanding the Deliberation Practice in a Controllership from the Performative Judgement Perspective
title_full_unstemmed Understanding the Deliberation Practice in a Controllership from the Performative Judgement Perspective
title_sort Understanding the Deliberation Practice in a Controllership from the Performative Judgement Perspective
author Russo, Paschoal Tadeu
author_facet Russo, Paschoal Tadeu
Leandro, José Roberto
Borinelli, Marcio Luiz
Souza, Rodrigo Paiva
author_role author
author2 Leandro, José Roberto
Borinelli, Marcio Luiz
Souza, Rodrigo Paiva
author2_role author
author
author
dc.contributor.author.fl_str_mv Russo, Paschoal Tadeu
Leandro, José Roberto
Borinelli, Marcio Luiz
Souza, Rodrigo Paiva
dc.subject.por.fl_str_mv prática
controladoria
deliberação
julgamento performativo
orçamento
practice
controladoria
deliberação
julgamento performativo
orçamento
topic prática
controladoria
deliberação
julgamento performativo
orçamento
practice
controladoria
deliberação
julgamento performativo
orçamento
description This research analyzed deliberation practice in a controllership, mainly the decision to replace a given budgetary practice by another, in light of performative judgements, in a big-sized company in São Paulo City, between 2017 and 2020. The research followed the interpretative design, and adopted the research-action strategy. Participatory observation, in-depth interviews (initial research stage) and documental analyses were the techniques applied to find evidences. The field zooming in and zooming out movements were used to describe the elements featuring this practice, by switching the theoretical lens to better understand the whole and the elements composing it. Data analysis followed the framework proposed by Bispo (2015). We have found four fragments of practices encompassing the material arrangements where deliberation takes place: financial management practice, accounting management practice, expense management practice and information technology management practice. Different from the accountability management mainstream, which assumes rationality driven by economic aims, we have observed that deliberation in the assessed controllership is boosted by the “rationality of becoming” as permanent flow. Such a rationality is collectively built due to practical wisdom and to the ability of making practical decisions that form wisdom and practical judgements. It simultaneously shows its fragility in comparison to what is expected from the economic paradigm, as well as its richness, by encompassing the pluralism and dynamics of the context it is inserted in. 
publishDate 2022
dc.date.none.fl_str_mv 2022-05-10
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://periodicos.ufba.br/index.php/revistaoes/article/view/39042
url https://periodicos.ufba.br/index.php/revistaoes/article/view/39042
dc.language.iso.fl_str_mv eng
por
language eng
por
dc.relation.none.fl_str_mv https://periodicos.ufba.br/index.php/revistaoes/article/view/39042/26792
https://periodicos.ufba.br/index.php/revistaoes/article/view/39042/26793
dc.rights.driver.fl_str_mv Copyright (c) 2022 Organizações & Sociedade
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2022 Organizações & Sociedade
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/pdf
dc.publisher.none.fl_str_mv Núcleo de Pós-graduação em Administração, Escola de Administração, UFBA
publisher.none.fl_str_mv Núcleo de Pós-graduação em Administração, Escola de Administração, UFBA
dc.source.none.fl_str_mv Organizações & Sociedade; Vol. 29 No. 101 (2022)
Organizações & Sociedade; v. 29 n. 101 (2022)
1984-9230
1413-585X
reponame:Organizações & Sociedade (Online)
instname:Universidade Federal da Bahia (UFBA)
instacron:UFBA
instname_str Universidade Federal da Bahia (UFBA)
instacron_str UFBA
institution UFBA
reponame_str Organizações & Sociedade (Online)
collection Organizações & Sociedade (Online)
repository.name.fl_str_mv Organizações & Sociedade (Online) - Universidade Federal da Bahia (UFBA)
repository.mail.fl_str_mv candidab@ufba.br||revistaoes@ufba.br
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