Accounting practices and accountability at community universities in Rio Grande do Sul

Detalhes bibliográficos
Autor(a) principal: Thesing, Nelson José
Data de Publicação: 2020
Outros Autores: Santos, Vaneza Lima dos, Büttenbender, Pedro Luís, Mera, Claudia Maria Prudêncio de, Pieniz, Luciana Paim
Tipo de documento: Artigo
Idioma: por
Título da fonte: DRd - Desenvolvimento Regional em debate
Texto Completo: http://www.periodicos.unc.br/index.php/drd/article/view/2913
Resumo: The article seeks to understand the transformative / conservative nature present in the university environment, when verifying, if following this path, it is the approach or distancing of the university towards the community. This concern gains relevance in investigations that seek to understand accounting practices: Social Balance, Social Report, Activity Report, preparation and dissemination of Reports, of how accounting professionals' lenses work, especially their dialogues with accountability. The objective of this research was to explore the operational practices that result in the necessary information for the Accountability at Community Universities in Rio Grande do Sul. The methodological path relies on a qualitative approach, with the objective of exploratory, descriptive and explanatory research. The research verifies, a theoretical set, based on science, as well as, it counts on the field research, with the accountants. The results of the research revealed that the Universities develop a permanent, fertile dialogue for accountability, as well as cultivating, a strategic planning work, in academia and with the most diverse sectors of society, where accounting practices are present, where the thinking of accountability is not just a mechanical instrument, but a reflective process based on academic practice, giving meaning to those who produce, at all levels, whether in the collection and measurement of results, in the standardization of information, in the choice of indicators, in dissemination of the Reports, in processes that are not only instrumental technicians, but of a qualitative nature, which challenges further studies in the field of accountability, as well as in community experiences and its repercussions on development processes. Keywords: Accountability. Social Balance. Community Universities. Regional evelopment.
id UNC-1_c6b04494af81aed0ce094c7385c8db8a
oai_identifier_str oai:ojs.pkp.sfu.ca:article/2913
network_acronym_str UNC-1
network_name_str DRd - Desenvolvimento Regional em debate
repository_id_str
spelling Accounting practices and accountability at community universities in Rio Grande do SulPrácticas contables y responsabilidad en las universidades comunitarias en Rio Grande do SulPráticas contábeis e a accountability em universidades comunitárias no Rio Grande do SulThe article seeks to understand the transformative / conservative nature present in the university environment, when verifying, if following this path, it is the approach or distancing of the university towards the community. This concern gains relevance in investigations that seek to understand accounting practices: Social Balance, Social Report, Activity Report, preparation and dissemination of Reports, of how accounting professionals' lenses work, especially their dialogues with accountability. The objective of this research was to explore the operational practices that result in the necessary information for the Accountability at Community Universities in Rio Grande do Sul. The methodological path relies on a qualitative approach, with the objective of exploratory, descriptive and explanatory research. The research verifies, a theoretical set, based on science, as well as, it counts on the field research, with the accountants. The results of the research revealed that the Universities develop a permanent, fertile dialogue for accountability, as well as cultivating, a strategic planning work, in academia and with the most diverse sectors of society, where accounting practices are present, where the thinking of accountability is not just a mechanical instrument, but a reflective process based on academic practice, giving meaning to those who produce, at all levels, whether in the collection and measurement of results, in the standardization of information, in the choice of indicators, in dissemination of the Reports, in processes that are not only instrumental technicians, but of a qualitative nature, which challenges further studies in the field of accountability, as well as in community experiences and its repercussions on development processes. Keywords: Accountability. Social Balance. Community Universities. Regional evelopment.El artículo busca comprender la naturaleza transformadora / conservadora presente en el entorno universitario, al verificar, si sigue este camino, es el enfoque o distanciamiento de la universidad hacia la comunidad. Esta preocupación adquiere relevancia en las investigaciones que buscan comprender las prácticas contables: equilibrio social, informe social, informe de actividad, preparación y difusión de informes, sobre cómo funcionan las lentes de los profesionales de contabilidad, especialmente sus diálogos con responsabilidad. El objetivo de esta investigación fue explorar las prácticas operativas que dan como resultado la información necesaria para la accountability en las universidades comunitarias en Rio Grande do Sul. El camino metodológico se basa en un enfoque cualitativo, con el objetivo de una investigación exploratoria, descriptiva y explicativa. La investigación verifica, un conjunto teórico, basado en la ciencia, así como, cuenta con la investigación de campo, con los contadores. Los resultados de la investigación revelaron que las Universidades desarrollan un diálogo permanente y fértil para la rendición de cuentas, además de cultivar, un trabajo de planificación estratégica, en la academia y con los sectores más diversos de la sociedad, donde las prácticas contables están presentes, donde el pensar en la rendición de cuentas no es solo un instrumento mecánico, sino un proceso reflexivo basado en la práctica académica, que da sentido a quienes producen, en todos los niveles, ya sea en la recopilación y medición de resultados, en la estandarización de la información, en la elección de indicadores, en Difusión de los informes, en procesos que no solo son técnicos instrumentales, sino de naturaleza cualitativa, lo que desafía los estudios adicionales en el campo de la rendición de cuentas, así como en las experiencias de la comunidad y sus repercusiones en los procesos de desarrollo. Palabras clave: Responsabilidad.  Equilibrio social. Universidades Comunitárias. Desarrollo regional.O artigo busca compreender a natureza transformadora/conservadora presente no ambiente universitário, ao verificar, se o trilhar desse caminho, é o de aproximação ou distanciamento da universidade para com a comunidade. Essa inquietação conquista pertinência, nas investigações que buscam compreender as práticas contábeis: Balanço Social, Relatório Social, Relatório de Atividades, elaboração e divulgação dos Relatórios, de como funcionam as lentes dos profissionais da contabilidade, especialmente, seus diálogos com a accountability. O objetivo desta pesquisa foi explorar as práticas operacionais que resultam nas informações necessárias para o accountability nas Universidades Comunitárias do Rio Grande do Sul. O caminho metodológico conta com a abordagem qualitativa, tendo por objetivos as pesquisas exploratória, descritiva e explicativa. A pesquisa verifica, um conjunto teórico, fundamentado na ciência, bem como, conta com a pesquisa de campo, com os responsáveis da contabilidade. Os resultados da pesquisa revelaram que as Universidade desenvolvem um diálogo permanente, fértil para prestação de contas, bem como cultivam, um trabalho estratégico de planejamento, na academia e com os mais diversos setores da sociedade, onde as práticas contábeis se fazem presente, onde o pensar da accountability não é apenas um instrumento mecânico, mas um processo reflexivo a partir do fazer acadêmico, dando sentido para quem produz, em todos os níveis, seja na coleta e mensuração dos resultados, na padronização das informações, na escolha de indicadores, na divulgação dos Relatórios, em processos não só técnicos instrumentais, mas de cunho qualitativo, o que desafia maiores estudos no campo do accountability, bem como, nas vivencias comunitárias e suas repercussões nos processos de desenvolvimento. Palavras-chave: Accountability. Balanço Social. Universidades Comunitárias. Desenvolvimento Regional.Universidade do Contestado (UNC)2020-08-11info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttp://www.periodicos.unc.br/index.php/drd/article/view/291310.24302/drd.v10i0.2913DRd - Desenvolvimento Regional em debate; v. 10 (2020); 978-10002237-902910.24302/drd.v10i0reponame:DRd - Desenvolvimento Regional em debateinstname:Universidade do Contestado (UNC)instacron:UNCporhttp://www.periodicos.unc.br/index.php/drd/article/view/2913/1370Copyright (c) 2020 DRd - Desenvolvimento Regional em debatehttps://creativecommons.org/licenses/by-nd/4.0info:eu-repo/semantics/openAccessThesing, Nelson José Santos, Vaneza Lima dosBüttenbender, Pedro LuísMera, Claudia Maria Prudêncio dePieniz, Luciana Paim2020-08-11T19:32:37Zoai:ojs.pkp.sfu.ca:article/2913Revistahttp://www.periodicos.unc.br/index.php/drdONGhttp://www.periodicos.unc.br/index.php/drd/oaidaniela@unc.br || revistadrd@unc.br || alexandre@unc.br || josiane@unc.br || valdir@unc.br2237-90292237-9029opendoar:2020-08-11T19:32:37DRd - Desenvolvimento Regional em debate - Universidade do Contestado (UNC)false
dc.title.none.fl_str_mv Accounting practices and accountability at community universities in Rio Grande do Sul
Prácticas contables y responsabilidad en las universidades comunitarias en Rio Grande do Sul
Práticas contábeis e a accountability em universidades comunitárias no Rio Grande do Sul
title Accounting practices and accountability at community universities in Rio Grande do Sul
spellingShingle Accounting practices and accountability at community universities in Rio Grande do Sul
Thesing, Nelson José
title_short Accounting practices and accountability at community universities in Rio Grande do Sul
title_full Accounting practices and accountability at community universities in Rio Grande do Sul
title_fullStr Accounting practices and accountability at community universities in Rio Grande do Sul
title_full_unstemmed Accounting practices and accountability at community universities in Rio Grande do Sul
title_sort Accounting practices and accountability at community universities in Rio Grande do Sul
author Thesing, Nelson José
author_facet Thesing, Nelson José
Santos, Vaneza Lima dos
Büttenbender, Pedro Luís
Mera, Claudia Maria Prudêncio de
Pieniz, Luciana Paim
author_role author
author2 Santos, Vaneza Lima dos
Büttenbender, Pedro Luís
Mera, Claudia Maria Prudêncio de
Pieniz, Luciana Paim
author2_role author
author
author
author
dc.contributor.author.fl_str_mv Thesing, Nelson José
Santos, Vaneza Lima dos
Büttenbender, Pedro Luís
Mera, Claudia Maria Prudêncio de
Pieniz, Luciana Paim
description The article seeks to understand the transformative / conservative nature present in the university environment, when verifying, if following this path, it is the approach or distancing of the university towards the community. This concern gains relevance in investigations that seek to understand accounting practices: Social Balance, Social Report, Activity Report, preparation and dissemination of Reports, of how accounting professionals' lenses work, especially their dialogues with accountability. The objective of this research was to explore the operational practices that result in the necessary information for the Accountability at Community Universities in Rio Grande do Sul. The methodological path relies on a qualitative approach, with the objective of exploratory, descriptive and explanatory research. The research verifies, a theoretical set, based on science, as well as, it counts on the field research, with the accountants. The results of the research revealed that the Universities develop a permanent, fertile dialogue for accountability, as well as cultivating, a strategic planning work, in academia and with the most diverse sectors of society, where accounting practices are present, where the thinking of accountability is not just a mechanical instrument, but a reflective process based on academic practice, giving meaning to those who produce, at all levels, whether in the collection and measurement of results, in the standardization of information, in the choice of indicators, in dissemination of the Reports, in processes that are not only instrumental technicians, but of a qualitative nature, which challenges further studies in the field of accountability, as well as in community experiences and its repercussions on development processes. Keywords: Accountability. Social Balance. Community Universities. Regional evelopment.
publishDate 2020
dc.date.none.fl_str_mv 2020-08-11
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 http://www.periodicos.unc.br/index.php/drd/article/view/2913
10.24302/drd.v10i0.2913
url http://www.periodicos.unc.br/index.php/drd/article/view/2913
identifier_str_mv 10.24302/drd.v10i0.2913
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv http://www.periodicos.unc.br/index.php/drd/article/view/2913/1370
dc.rights.driver.fl_str_mv Copyright (c) 2020 DRd - Desenvolvimento Regional em debate
https://creativecommons.org/licenses/by-nd/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2020 DRd - Desenvolvimento Regional em debate
https://creativecommons.org/licenses/by-nd/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade do Contestado (UNC)
publisher.none.fl_str_mv Universidade do Contestado (UNC)
dc.source.none.fl_str_mv DRd - Desenvolvimento Regional em debate; v. 10 (2020); 978-1000
2237-9029
10.24302/drd.v10i0
reponame:DRd - Desenvolvimento Regional em debate
instname:Universidade do Contestado (UNC)
instacron:UNC
instname_str Universidade do Contestado (UNC)
instacron_str UNC
institution UNC
reponame_str DRd - Desenvolvimento Regional em debate
collection DRd - Desenvolvimento Regional em debate
repository.name.fl_str_mv DRd - Desenvolvimento Regional em debate - Universidade do Contestado (UNC)
repository.mail.fl_str_mv daniela@unc.br || revistadrd@unc.br || alexandre@unc.br || josiane@unc.br || valdir@unc.br
_version_ 1805918433004486656