Análise de limites dos sistemas de contabilidade e controle para o enfretamento do problema da corrupção sistêmica no Brasil: lições dos casos da Suécia e da Itália

Abstract

This article seeks to understand the reasons for the persistence of corruption in the Brazilian federal government, despite strong public accounting and financial control systems in the country. More than two-thirds of the states in the world, including Brazil, face the challenge of plundering public finances by political, economic, and bureaucratic elites. In this context, the exclusive use of the dominant approach of economic theories for the structuring of public control systems is limited. It is more appropriate to consider corruption as a problem of collective action. Hence, the theoretical reference chosen includes Bourdieu’s theory of practice and Tocqueville’s and Ostrom’s collective action theories, as they have been understood respectively by Mungiu-Pippidi and Rothstein. The methodological strategy adopted is an exploratory analysis of the cases of contemporary day Brazil, based on the lessons learned from nineteenth-century Sweden, and Italy in the 1990s. The results indicated that overcoming systemic corruption requires more than control systems. It demands, at least, a trigger to disrupt the perverse social imbalance, institutional capacity to offer normative effectiveness and a cohesive and active civil society.

Timely loss recognition in Brazilian firms under corruption investigation

“…The authors conclude that although they believe in the potential that accounting has to prevent these situations, it is, on the other hand, influenced by corporate rules approved by those being or that might be investigated, which may allow them to block, or to determine the earnings opacity mentioned by Riahi-Belkaoui (2004). Garcia and Teodósio (2020) analyzed the lessons of Italy (1990s) and Sweden (19th century) in facing corruption and drew a parallel with the Brazilian case, in which cases of corruption persist despite their public accounting and financial control systems. The authors state that Sweden's success is mainly due to losses resulting from the war with Russia (1808-1809), political and bureaucratic reforms in its institutions, the implementation of interaction controls with private interests, the establishment of new rules for the functioning of the State and the strong movement of civil society.…”

Propriedade estatal e governança

“…Os escândalos envolvendo empresas chamam a atenção para problemas em torno do sistema de governança corporativa do país, sendo que a superação dessa corrupção requer mais do que a constituição de sistemas contábeis e de controladoria fortes (Garcia & Teodósio, 2020). Como esse problema está relacionado ao sigilo das informações, dos atos ilícitos e da assimetria de informação, a legitimação de bons mecanismos de governança corporativa (transparência, prestação de contas, igualdade e responsabilidade) tem impacto significativo no combate à corrupção (Wu, 2005).…”

Os Escândalos De Corrupção Na JBS S.A. E As Estratégias De Legitimidade Organizacional De Lindblom

“…This study resorts to Lindblom's (1994) proposal to assess organizational legitimacy strategies. Considering that the crisis in Brazil is both a crisis of legitimacy driven by Operation Car Wash and an economic crisis (Garcia & Teodósio, 2020), the present analysis sought to pinpoint narrative contents that could be indicative of JBS' intention to: 1) preserve or gain legitimacy; 2) change the society's perception, without changing its own essence; 3) divert attention, and 4) change future expectations.…”