As relações de poder nas pesquisas em contabilidade: uma análise a partir da perspectiva de Foucault e Bourdieu

• Mara Vogt ^[1] ; Marcia Zanievicz da Silva ^[1] ; Jonas Cardona Venturini ^[2]
  1. [1] Universidade Regional de Blumenau

     Universidade Regional de Blumenau

     Brasil

     
  2. [2] Universidade Federal do Rio Grande do Sul

     Universidade Federal do Rio Grande do Sul

     Brasil

     
• Localización: Cuadernos de Contabilidad, ISSN-e 0123-1472, Vol. 20, Nº. 49, 2019
• Idioma: portugués
• DOI: 10.11144/javeriana.cc20-49.rppp
• Títulos paralelos:
  • Power relations in accounting research: An analysis based on the approaches of Foucault and Bourdieu
  • Las relaciones de poder en las investigaciones en contabilidad: un análisis a partir de la perspectiva de Foucault y Bourdieu
• Enlaces
  • Texto completo (pdf)
• Dialnet Métricas: 1 Cita
• Resumen
  • español

    A través de una revisión bibliográfica, este artículo describe de qué forma son vistas las relaciones de poder en la práctica de investigación en contabilidad, siguiendo la fundamentación teórica de Foucault y Bourdieu. La revisión fue aplicada en las investigaciones del área gerencial y financiera. Los resultados muestran que la temática es aún incipiente, principalmente en el área financiera. Además, se evidenció que fueron pocas las contribuciones realizadas a la disciplina en general. Los aspectos más relevantes en los estudios fueron la cuestión disciplinar, basada en Foucault, y la cuestión de la dominación, que remite a Bourdieu. Ninguno de estos estudios analizó la triada de Bourdieu: campo, habitus e capital. El concepto de habitus fue mencionado, aunque de forma sutil.

  • português

    Por meio de uma revisão bibliográfica, este artigo descreve de que forma são vistas as relações de poder na prática de pesquisas em contabilidade, segundo a fundamentação teórica de Foucault e Bourdieu. A revisão foi aplicada nas pesquisas da área gerencial e financeira. Os resultados mostram que a temática é ainda incipiente, principalmente na área financeira. Notou-se ainda que foram poucas as contribuições à disciplina em geral. Os aspectos mais relevantes nos estudos foram a questão disciplinar, baseada Foucault, e a questão da dominação, remitindo a Bourdieu. Nenhum dos estudos analisou a tríade de Bourdieu: campo, habitus e capital, sendo que apenas o habitus foi mencionado, mas de forma sutil.

  • English

    This paper presents a literature review covering the different points of view about the power relationships in accountancy researches. It was selected accountancy studies based on the works of Foucault and Bourdieu. This review was applied to the researches in management and financial areas. Results show that this subject is still incipient, mostly in financial area. In general terms, there were few contributions to the discipline. The main aspects of the studies were the disciplinary subject, related with Foucault, and the domination subject, related with Bourdieu. Any of these studies analyzed the Bourdieu’s triad: field, habitus and capital. There were some mentions to the concept of habitus, but in a marginal way

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