The THE ORGANIC RELATIONS BETWEEN STRUCTURE AND SUPERSTRUCTURE IN BRAZIL: CONTENT ANALYSIS FROM THE TEXTS OF THE FINANCIAL STATEMENTS AND ANNUAL REPORTS OF BANCO DO BRASIL (1853-1902)
Autor(a) principal: | |
---|---|
Data de Publicação: | 2023 |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | ConTexto |
Texto Completo: | https://seer.ufrgs.br/index.php/ConTexto/article/view/129928 |
Resumo: | This study analyzes the use of accounting as an ideological instrument with hegemonic purposes by the national dominant groups, showing the organic link between structure and superstructure in Brazil. For this purpose, we used the texts of Banco do Brasil's financial statements and annual reports between 1853 and 1902. As method, we carried out a critical historical study with a qualitative approach, through the Bardin's content analysis (1977) using primary documents, supported by the theories of Karl Marx and Antonio Gramsci. We identified the benefits and relationships for the holders of the means of production through the financing of coffee production, the (spurious) relationships between the government and the bank, through the institution's credit policy, slave labor, regulations and legislation that favored both. We conclude that the texts contained in the financial statements while instruments of ideological propagation point (i) the creation of the superstructure necessary for the structure, with the creation of the “reality” that coffee was a national good, for everyone and (ii) the isolation of disadvantaged classes and regions, especially those in the northern portion of Brazil. Keywords: critical accounting; ideology; hegemony; structure; superstructure. |
id |
UFRGS-23_2e822a0161b57100a113b1350209a13b |
---|---|
oai_identifier_str |
oai:seer.ufrgs.br:article/129928 |
network_acronym_str |
UFRGS-23 |
network_name_str |
ConTexto |
repository_id_str |
|
spelling |
The THE ORGANIC RELATIONS BETWEEN STRUCTURE AND SUPERSTRUCTURE IN BRAZIL: CONTENT ANALYSIS FROM THE TEXTS OF THE FINANCIAL STATEMENTS AND ANNUAL REPORTS OF BANCO DO BRASIL (1853-1902)LAS RELACIONES ORGÁNICAS ENTRE ESTRUCTURA Y SUPERESTRUCTURA EN BRASIL: ANÁLISIS DE CONTENIDO A PARTIR DE LOS TEXTOS DE LOS ESTADOS FINANCIEROS E INFORMES ANUALES DEL BANCO DO BRASIL (1853-1902)O vínculo orgânico entre a estrutura e a superestrutura no Brasil: análise de conteúdo dos textos das demonstrações contábeis e relatórios anuais do Banco do Brasil (1853-1902)This study analyzes the use of accounting as an ideological instrument with hegemonic purposes by the national dominant groups, showing the organic link between structure and superstructure in Brazil. For this purpose, we used the texts of Banco do Brasil's financial statements and annual reports between 1853 and 1902. As method, we carried out a critical historical study with a qualitative approach, through the Bardin's content analysis (1977) using primary documents, supported by the theories of Karl Marx and Antonio Gramsci. We identified the benefits and relationships for the holders of the means of production through the financing of coffee production, the (spurious) relationships between the government and the bank, through the institution's credit policy, slave labor, regulations and legislation that favored both. We conclude that the texts contained in the financial statements while instruments of ideological propagation point (i) the creation of the superstructure necessary for the structure, with the creation of the “reality” that coffee was a national good, for everyone and (ii) the isolation of disadvantaged classes and regions, especially those in the northern portion of Brazil. Keywords: critical accounting; ideology; hegemony; structure; superstructure.Este estudo analisa a utilização da contabilidade como instrumento ideológico com fins hegemônicos pelos grupos dominantes nacionais, mostrando o vínculo orgânico entre estrutura e superestrutura no Brasil. Para tanto, utilizamos os textos das demonstrações financeiras e dos relatórios anuais do Banco do Brasil entre 1853 e 1902. Como método, realizamos um estudo histórico crítico com abordagem qualitativa, por meio da análise de conteúdo de Bardin (1977) a partir de documentos primários, pelas teorias de Karl Marx e Antonio Gramsci. Identificamos os benefícios e as relações para os detentores dos meios de produção através do financiamento da produção cafeeira, as relações (espúrias) entre o governo e o banco, através da política de crédito da instituição, trabalho escravo, regulamentos e legislações que favoreciam ambos. Concluímos que os textos contidos nas demonstrações financeiras enquanto instrumentos de propagação ideológica apontam (i) a criação da superestrutura necessária à estrutura, com a criação da “realidade” de que o café era um bem nacional, de todos e (ii) o isolamento de classes e regiões menos favorecidas, especialmente as da região norte do Brasil. Palavras-chave: contabilidade crítica; ideologia; hegemonia; estrutura; superestrutura.UFRGS2023-09-05info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por Paresapplication/pdfhttps://seer.ufrgs.br/index.php/ConTexto/article/view/129928ConTexto - Contabilidade em Texto; v. 23 n. 54 (2023): v. 23, n. 54 (2023): maio/ago. 2023; 76-962175-87511676-6016reponame:ConTextoinstname:Universidade Federal do Rio Grande do Sul (UFRGS)instacron:UFRGSporhttps://seer.ufrgs.br/index.php/ConTexto/article/view/129928/89749Copyright (c) 2023 ConTexto - Contabilidade em Textoinfo:eu-repo/semantics/openAccessSayed, Samir2023-09-05T16:53:16Zoai:seer.ufrgs.br:article/129928Revistahttps://www.seer.ufrgs.br/index.php/ConTexto/indexPUBhttpw://www.seer.ufrgs.br/index.php/ConTexto/oaifernanda.momo@ufrgs.br||contexto@ufrgs.br2175-87511676-6016opendoar:2023-09-05T16:53:16ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS)false |
dc.title.none.fl_str_mv |
The THE ORGANIC RELATIONS BETWEEN STRUCTURE AND SUPERSTRUCTURE IN BRAZIL: CONTENT ANALYSIS FROM THE TEXTS OF THE FINANCIAL STATEMENTS AND ANNUAL REPORTS OF BANCO DO BRASIL (1853-1902) LAS RELACIONES ORGÁNICAS ENTRE ESTRUCTURA Y SUPERESTRUCTURA EN BRASIL: ANÁLISIS DE CONTENIDO A PARTIR DE LOS TEXTOS DE LOS ESTADOS FINANCIEROS E INFORMES ANUALES DEL BANCO DO BRASIL (1853-1902) O vínculo orgânico entre a estrutura e a superestrutura no Brasil: análise de conteúdo dos textos das demonstrações contábeis e relatórios anuais do Banco do Brasil (1853-1902) |
title |
The THE ORGANIC RELATIONS BETWEEN STRUCTURE AND SUPERSTRUCTURE IN BRAZIL: CONTENT ANALYSIS FROM THE TEXTS OF THE FINANCIAL STATEMENTS AND ANNUAL REPORTS OF BANCO DO BRASIL (1853-1902) |
spellingShingle |
The THE ORGANIC RELATIONS BETWEEN STRUCTURE AND SUPERSTRUCTURE IN BRAZIL: CONTENT ANALYSIS FROM THE TEXTS OF THE FINANCIAL STATEMENTS AND ANNUAL REPORTS OF BANCO DO BRASIL (1853-1902) Sayed, Samir |
title_short |
The THE ORGANIC RELATIONS BETWEEN STRUCTURE AND SUPERSTRUCTURE IN BRAZIL: CONTENT ANALYSIS FROM THE TEXTS OF THE FINANCIAL STATEMENTS AND ANNUAL REPORTS OF BANCO DO BRASIL (1853-1902) |
title_full |
The THE ORGANIC RELATIONS BETWEEN STRUCTURE AND SUPERSTRUCTURE IN BRAZIL: CONTENT ANALYSIS FROM THE TEXTS OF THE FINANCIAL STATEMENTS AND ANNUAL REPORTS OF BANCO DO BRASIL (1853-1902) |
title_fullStr |
The THE ORGANIC RELATIONS BETWEEN STRUCTURE AND SUPERSTRUCTURE IN BRAZIL: CONTENT ANALYSIS FROM THE TEXTS OF THE FINANCIAL STATEMENTS AND ANNUAL REPORTS OF BANCO DO BRASIL (1853-1902) |
title_full_unstemmed |
The THE ORGANIC RELATIONS BETWEEN STRUCTURE AND SUPERSTRUCTURE IN BRAZIL: CONTENT ANALYSIS FROM THE TEXTS OF THE FINANCIAL STATEMENTS AND ANNUAL REPORTS OF BANCO DO BRASIL (1853-1902) |
title_sort |
The THE ORGANIC RELATIONS BETWEEN STRUCTURE AND SUPERSTRUCTURE IN BRAZIL: CONTENT ANALYSIS FROM THE TEXTS OF THE FINANCIAL STATEMENTS AND ANNUAL REPORTS OF BANCO DO BRASIL (1853-1902) |
author |
Sayed, Samir |
author_facet |
Sayed, Samir |
author_role |
author |
dc.contributor.author.fl_str_mv |
Sayed, Samir |
description |
This study analyzes the use of accounting as an ideological instrument with hegemonic purposes by the national dominant groups, showing the organic link between structure and superstructure in Brazil. For this purpose, we used the texts of Banco do Brasil's financial statements and annual reports between 1853 and 1902. As method, we carried out a critical historical study with a qualitative approach, through the Bardin's content analysis (1977) using primary documents, supported by the theories of Karl Marx and Antonio Gramsci. We identified the benefits and relationships for the holders of the means of production through the financing of coffee production, the (spurious) relationships between the government and the bank, through the institution's credit policy, slave labor, regulations and legislation that favored both. We conclude that the texts contained in the financial statements while instruments of ideological propagation point (i) the creation of the superstructure necessary for the structure, with the creation of the “reality” that coffee was a national good, for everyone and (ii) the isolation of disadvantaged classes and regions, especially those in the northern portion of Brazil. Keywords: critical accounting; ideology; hegemony; structure; superstructure. |
publishDate |
2023 |
dc.date.none.fl_str_mv |
2023-09-05 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Avaliado por Pares |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://seer.ufrgs.br/index.php/ConTexto/article/view/129928 |
url |
https://seer.ufrgs.br/index.php/ConTexto/article/view/129928 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://seer.ufrgs.br/index.php/ConTexto/article/view/129928/89749 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2023 ConTexto - Contabilidade em Texto info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2023 ConTexto - Contabilidade em Texto |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
UFRGS |
publisher.none.fl_str_mv |
UFRGS |
dc.source.none.fl_str_mv |
ConTexto - Contabilidade em Texto; v. 23 n. 54 (2023): v. 23, n. 54 (2023): maio/ago. 2023; 76-96 2175-8751 1676-6016 reponame:ConTexto instname:Universidade Federal do Rio Grande do Sul (UFRGS) instacron:UFRGS |
instname_str |
Universidade Federal do Rio Grande do Sul (UFRGS) |
instacron_str |
UFRGS |
institution |
UFRGS |
reponame_str |
ConTexto |
collection |
ConTexto |
repository.name.fl_str_mv |
ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS) |
repository.mail.fl_str_mv |
fernanda.momo@ufrgs.br||contexto@ufrgs.br |
_version_ |
1799766350622621696 |