Contabilidade e autogestão: um estudo sobre a dimensão contábil nos processos de autogestão dos empreendimentos de economia solidária / Accounting and self management: a study on the countable dimension in the process of self management of the economy enterprises

AUTOR(ES)
DATA DE PUBLICAÇÃO

2006

RESUMO

In this work, accounting takes on historicity and places itself in the context of Solidary Economy (SE) as a basic instrument of democracy and citizenship. Focusing on the relationship between Accounting and Self management (the model of management of SE’s), the objective of the study was to understand and to analyze the reach of accounting in the processes of self management of the solidary enterprises, raising challenges and possible accounting demands within this process. For this purpose, six variables of analysis were created and they represent aspects of the accounting dimension. They are: 1) Form of communication; 2) Content of the information; 3) Usefulness of the information; 4) Appropriateness of the information; 5) Accountant-user relationship; 6) Accounting legislation. The results reached by means of a case study carried out in an SE enterprise, line up with previous studies on the subject. The most relevant conclusions point to a substantiation of the demands and add some new ones, among which we can highlight: the change in the type of language used in the reports; the creation of new and appropriate accounting tools to be used with SE’s; new profile of the professional of the accounting area; a didactics of education in accounting adequate to the social reality of the workers; new education for the accountant professional based on the Brazilian reality and concerned with the social matters, and new accounting legislation. On the other hand, this research showed ways or elements to overcome the existing gap between the reality and the necessities of these users and the traditional professional positions and accounting instruments available to selfmanagement. Therefore, this work contributes to the broadening of the field of knowledge on the relationship between accounting and self management, as well as to the reaffirmation of accounting as an instrument essential to the economic development of SE enterprises, and to the development of more democratic and solidary relationships. However, more research needs to be carried out for the deepening of the answers to questions raised here and for the unveiling of other aspects of the phenomenon.

ASSUNTO(S)

solidary economy auto-gestão contabilidade self management accounting demands participação

ACESSO AO ARTIGO

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