Artificial corporatism: A portal to power for accountants in Brazil

Abstract

The political history of Brazil includes a period of colonization by the Portuguese, the establishment of an imperial court, a period of rule by various military juntas, dictatorship and democracy. Drawing on archival based research conducted in Brazil and informed by theorisations of the contribution of interest governance to social order and corporatism, this study focuses on the transformation of the modus operandi of accountants and their ascendancy in this country. The study covers the period between 1902 and 1946, in which dictatorship, increasing centralisation and bureaucratisation eventually gave way to a fledgling democracy. Early in the twentieth century, the state pursued a policy of sponsoring the syndicalisation of workers as a means of eliciting cooperation in exchange for (what was essentially a simulacrum of) access. In accountancy, this early form of association was constrained in many ways, but it also laid the foundations for the accounting syndicates to press for legislation for improved education and for national professional organisation in 1946.3

Globalisation, accounting and developing countries

“…After independence affirmative actions, social reforms, and new accountancy education and training programmes introduced by the government reversed exclusionary recruitment and facilitated entry of Africans, although their full acceptance and integration remain distant objectives (Sian, 2007). However, a governmental attempt to create a national accounting profession does not guarantee its independence; for example, in China, a powerful and ideologically-driven state strongly influences the accounting profession , and the state co-opted the emergent Brazilian accounting profession (Agrizzi & Sian, 2015).…”

Accounting professionalisation in Brazil: Resistance and co-optation in the introduction of a professional entry exam (1999–2010)

“…To avoid a disparity between concepts and aim for consistency, the terminology adopted in this study regarding accounting professionalisation in Brazil follows translations in similar previous studies (e.g. Agrizzi and Sian, 2015; Rodrigues et al, 2011, 2017). Therefore, a ‘domestication’ translation strategy was adopted (cf.…”

“…1 The CFC was established in 1946, but it lacked market control features because it did not introduce entry restrictions. The lack of entry control is associated with the state-led nature of the council’s foundation, which did not originate from an occupational group movement for jurisdictional control (Agrizzi and Sian, 2015). This study investigates the CFC’s experience using the following overarching research question: How did the CFC successfully re-introduce a professional entry exam despite its failed first attempt?…”

Uma análise comparativa de conteúdo contábil do exame de suficiência do CFC e do exame nacional de desempenho de estudantes (ENADE): Uma expectativa do mercado de trabalho

“…Castro (2017) atesta que somente foi possível a publicação da referida legislação em virtude da evolução do relacionamento do CFC com os poderes Executivo e Legislativo, especialmente em relação à presença do Presidente do Brasil no 18º Congresso Brasileiro de Contabilidade. Desde 1945, um chefe de Estado não participava de um evento organizado por profissionais da contabilidade (AGRIZZI; SIAN, 2015).…”