Meta-Interpretation: Fifteen Years of Research with the Management Report
Autor(a) principal: | |
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Data de Publicação: | 2016 |
Outros Autores: | , , |
Tipo de documento: | Artigo |
Idioma: | eng por |
Título da fonte: | Revista Contabilidade & Finanças (Online) |
Texto Completo: | https://www.revistas.usp.br/rcf/article/view/117301 |
Resumo: | This paper deals with Brazilian empirical research published in journals between 2000 and mid-2015 that used, as a source of data, the Management Reports (MRs) released by publicly-traded companies together with their financial statements. MRs differ from each other, both in form as well as in substance, and due to this as well as to their other characteristics, they prove attractive for academic studies interested in official company discourse, more so because they involve documents that are public and retrievable over time, covering a substantial range of typically larger companies from different economic sectors. Driven by these characteristics, the goal of this study was to understand the way the academic world understands and uses the MR. The paper favored an interpretivist viewpoint, but used the triangulation allowed by the use of qualitative (content analysis) and quantitative (statistical, sociometric, and bibliometric analyses) methods. It was concluded that, for the core group of experts who dealt with the document, the MR is biased, incomplete, questionable, unclear, laborious, uncertain, but also useful - in the absence of another -, comprehensive, available, and retrievable over time. And it lends itself to the interest of company directors by increasing their value and at the same time legitimizing their companies, incorporating into discourse the use of contemporary management practices, consistent with the expectations of stakeholders. Finally, it suggests the possibility, unexplored in the articles analyzed, of employing the MR to study the dynamics of the institutionalization of administrative practices among companies in the country. |
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Meta-Interpretation: Fifteen Years of Research with the Management Report Metainterpretação: Quinze Anos de Pesquisa com o Relatório da Administração This paper deals with Brazilian empirical research published in journals between 2000 and mid-2015 that used, as a source of data, the Management Reports (MRs) released by publicly-traded companies together with their financial statements. MRs differ from each other, both in form as well as in substance, and due to this as well as to their other characteristics, they prove attractive for academic studies interested in official company discourse, more so because they involve documents that are public and retrievable over time, covering a substantial range of typically larger companies from different economic sectors. Driven by these characteristics, the goal of this study was to understand the way the academic world understands and uses the MR. The paper favored an interpretivist viewpoint, but used the triangulation allowed by the use of qualitative (content analysis) and quantitative (statistical, sociometric, and bibliometric analyses) methods. It was concluded that, for the core group of experts who dealt with the document, the MR is biased, incomplete, questionable, unclear, laborious, uncertain, but also useful - in the absence of another -, comprehensive, available, and retrievable over time. And it lends itself to the interest of company directors by increasing their value and at the same time legitimizing their companies, incorporating into discourse the use of contemporary management practices, consistent with the expectations of stakeholders. Finally, it suggests the possibility, unexplored in the articles analyzed, of employing the MR to study the dynamics of the institutionalization of administrative practices among companies in the country. Este trabalho lida com as investigações empíricas brasileiras publicadas em periódicos entre 2000 e meados de 2015 e que utilizaram - como fonte de dados - o Relatório da Administração (RA) divulgado pelas empresas de capital aberto junto com as demonstrações financeiras. Os RA são diversos entre si, tanto na substância quanto na forma, constituindo-se, por essa e por suas outras características, em atrativo para pesquisas acadêmicas interessadas no discurso oficial das empresas, ainda mais sendo aqueles documentos públicos e recuperáveis ao longo do tempo, cobrindo uma gama considerável de empresas, tipicamente, de maior porte, de diversos setores econômicos. Compelido por tais atributos, o objetivo deste estudo foi apreender a forma com que a academia científica entende e utiliza o RA. O trabalho privilegiou a ótica interpretativista, mas recorreu à triangulação permitida pelo uso de métodos qualitativos (análise de conteúdo) e quantitativos (análises estatísticas, sociométricas e bibliométricas). Concluiu-se que, para o grupo central de especialistas que lidaram com o documento, o RA é enviesado, incompleto, contestável, dúbio, trabalhoso, incerto, mas também útil - na falta de outro -, abrangente, disponível e recuperável ao longo do tempo; e se presta ao interesse dos diretores de empresas em, simultaneamente, valorizar-se e legitimar as suas companhias, incorporando em discurso o emprego de práticas contemporâneas de gestão, coerentes com as expectativas daqueles destinatários dos RA. Ao final, sugere-se a possibilidade, não explorada nos artigos analisados, de empregar o RA para acompanhar a dinâmica da institucionalização de práticas administrativas entre as empresas do país. Universidade de São Paulo. Faculdade de Economia, Administração, Contabilidade e Atuária2016-08-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfhttps://www.revistas.usp.br/rcf/article/view/11730110.1590/1808-057x201602260Revista Contabilidade & Finanças; v. 27 n. 71 (2016); 217-231Revista Contabilidade & Finanças; Vol. 27 No. 71 (2016); 217-231Revista Contabilidade & Finanças; Vol. 27 Núm. 71 (2016); 217-2311808-057X1519-7077reponame:Revista Contabilidade & Finanças (Online)instname:Universidade de São Paulo (USP)instacron:USPengporhttps://www.revistas.usp.br/rcf/article/view/117301/114935https://www.revistas.usp.br/rcf/article/view/117301/114936Copyright (c) 2018 Revista Contabilidade & Finançasinfo:eu-repo/semantics/openAccessAraújo, Uajará PessoaBrito, Mozar José deRibeiro, Lívia Maria de PáduaLopes, Fernanda Tarabal2016-07-05T13:21:14Zoai:revistas.usp.br:article/117301Revistahttp://www.revistas.usp.br/rcf/indexPUBhttps://old.scielo.br/oai/scielo-oai.phprecont@usp.br||recont@usp.br1808-057X1519-7077opendoar:2016-07-05T13:21:14Revista Contabilidade & Finanças (Online) - Universidade de São Paulo (USP)false |
dc.title.none.fl_str_mv |
Meta-Interpretation: Fifteen Years of Research with the Management Report Metainterpretação: Quinze Anos de Pesquisa com o Relatório da Administração |
title |
Meta-Interpretation: Fifteen Years of Research with the Management Report |
spellingShingle |
Meta-Interpretation: Fifteen Years of Research with the Management Report Araújo, Uajará Pessoa |
title_short |
Meta-Interpretation: Fifteen Years of Research with the Management Report |
title_full |
Meta-Interpretation: Fifteen Years of Research with the Management Report |
title_fullStr |
Meta-Interpretation: Fifteen Years of Research with the Management Report |
title_full_unstemmed |
Meta-Interpretation: Fifteen Years of Research with the Management Report |
title_sort |
Meta-Interpretation: Fifteen Years of Research with the Management Report |
author |
Araújo, Uajará Pessoa |
author_facet |
Araújo, Uajará Pessoa Brito, Mozar José de Ribeiro, Lívia Maria de Pádua Lopes, Fernanda Tarabal |
author_role |
author |
author2 |
Brito, Mozar José de Ribeiro, Lívia Maria de Pádua Lopes, Fernanda Tarabal |
author2_role |
author author author |
dc.contributor.author.fl_str_mv |
Araújo, Uajará Pessoa Brito, Mozar José de Ribeiro, Lívia Maria de Pádua Lopes, Fernanda Tarabal |
description |
This paper deals with Brazilian empirical research published in journals between 2000 and mid-2015 that used, as a source of data, the Management Reports (MRs) released by publicly-traded companies together with their financial statements. MRs differ from each other, both in form as well as in substance, and due to this as well as to their other characteristics, they prove attractive for academic studies interested in official company discourse, more so because they involve documents that are public and retrievable over time, covering a substantial range of typically larger companies from different economic sectors. Driven by these characteristics, the goal of this study was to understand the way the academic world understands and uses the MR. The paper favored an interpretivist viewpoint, but used the triangulation allowed by the use of qualitative (content analysis) and quantitative (statistical, sociometric, and bibliometric analyses) methods. It was concluded that, for the core group of experts who dealt with the document, the MR is biased, incomplete, questionable, unclear, laborious, uncertain, but also useful - in the absence of another -, comprehensive, available, and retrievable over time. And it lends itself to the interest of company directors by increasing their value and at the same time legitimizing their companies, incorporating into discourse the use of contemporary management practices, consistent with the expectations of stakeholders. Finally, it suggests the possibility, unexplored in the articles analyzed, of employing the MR to study the dynamics of the institutionalization of administrative practices among companies in the country. |
publishDate |
2016 |
dc.date.none.fl_str_mv |
2016-08-01 |
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://www.revistas.usp.br/rcf/article/view/117301 10.1590/1808-057x201602260 |
url |
https://www.revistas.usp.br/rcf/article/view/117301 |
identifier_str_mv |
10.1590/1808-057x201602260 |
dc.language.iso.fl_str_mv |
eng por |
language |
eng por |
dc.relation.none.fl_str_mv |
https://www.revistas.usp.br/rcf/article/view/117301/114935 https://www.revistas.usp.br/rcf/article/view/117301/114936 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2018 Revista Contabilidade & Finanças info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2018 Revista Contabilidade & Finanças |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf application/pdf |
dc.publisher.none.fl_str_mv |
Universidade de São Paulo. Faculdade de Economia, Administração, Contabilidade e Atuária |
publisher.none.fl_str_mv |
Universidade de São Paulo. Faculdade de Economia, Administração, Contabilidade e Atuária |
dc.source.none.fl_str_mv |
Revista Contabilidade & Finanças; v. 27 n. 71 (2016); 217-231 Revista Contabilidade & Finanças; Vol. 27 No. 71 (2016); 217-231 Revista Contabilidade & Finanças; Vol. 27 Núm. 71 (2016); 217-231 1808-057X 1519-7077 reponame:Revista Contabilidade & Finanças (Online) instname:Universidade de São Paulo (USP) instacron:USP |
instname_str |
Universidade de São Paulo (USP) |
instacron_str |
USP |
institution |
USP |
reponame_str |
Revista Contabilidade & Finanças (Online) |
collection |
Revista Contabilidade & Finanças (Online) |
repository.name.fl_str_mv |
Revista Contabilidade & Finanças (Online) - Universidade de São Paulo (USP) |
repository.mail.fl_str_mv |
recont@usp.br||recont@usp.br |
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1787713777262657536 |