Understanding the Deliberation Practice in a Controllership from the Performative Judgement Perspective
Autor(a) principal: | |
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Data de Publicação: | 2022 |
Outros Autores: | , , |
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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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 |
_version_ |
1799698971308851200 |