Como e porque devemos contabilizar a (e nos responsabilizar pela) violência - uma abordagem reflexiva

Cheryl R. Lehman

Resumo


O papel da contabilidade no fornecimento de dados sugere seu impacto em tornar as coisas governáveis e conhecidas e esse artigo reflete sobre o seu papel em tornar a violência invisível. Como pesquisadoras e pesquisadores críticas, as consequências das práticas contábeis em populações vulneráveis são de grande importância e os reportes sobre mulheres e violência são avaliados nessa pesquisa utilizando os relatórios globais, testemunhos e dados. Nós encontramos um discurso nos relatórios globais que minimiza e silencia a violência contra as mulheres, enquanto a counter accounting revela uma realidade contrastante. Como tal, a dinâmica da construção do conhecimento nos desafia a explorar a construção neoliberal dos dados. Nós sugerimos formulações alternativas adicionando à uma literatura emergente de counter accounting e nós rejeitamos a inevitabilidade do silêncio. Os relatos críticos provêem caminhos para pensar diferentemente e aspirar pela mudança e pela justiça social.

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DOI: https://doi.org/10.21446/scg_ufrj.v14i4.31346

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Direitos autorais 2019 Cheryl R. Lehman

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Vínculo Institucional:

Programa de Pós-Graduação em Ciências Contábeis 
Universidade Federal do Rio de Janeiro (UFRJ) 
Av. Pasteur, 250 - Urca - Rio de Janeiro - 22.290-240 
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Ficha Catalográfica:

Sociedade, Contabilidade e Gestão [recurso eletrônico]/ Programa de Pós-Graduação em Ciências Contábeis da Universidade Federal do Rio de Janeiro. -- v. 1, n. 1, 2° semestre de 2006 -- Rio de Janeiro: UFRJ, 2006-.v. 
Quadrimestral 
Semestral 2006-2012
ISSN 1982-7342

1. Contabilidade e Gestão. I. Universidade Federal do Rio de Janeiro -- Faculdade de Administração e Ciências Contábeis.