Abordagem da cultura desde a pesquisa em contabilidade: possibilidades de re-significação
Resumo
O conceito de cultura trabalhou-se em contabilidade principalmente para avaliar as diferenças nos sistemas contábeis e no controle de gerenciamento entre países, com o fim de caracterizar e sobretudo comparar os elementos principais que impactam sobre a contabilidade e sobre o controle nas culturas nacionais. O trabalho de Hofstede (1980, 1984) é o referente principal da pesquisa contábil no âmbito da cultura. No entanto, não escapa de questionamentos por não considerar as construções de disciplinas que estudam o fenômeno cultural, tais como a antropologia cultural, a história, a sociologia, entre outras. O presente trabalho expõe os contextos e referentes da antropologia cultural, como elemento importante da análise da cultura. Posteriormente, se esboçam os referentes utilizados pela contabilidade para o estudo da cultura, a aplicação em seus estudos e as críticas surgidas.Downloads
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