Narrativas: Definição e Aplicações em Contabilidade
DOI:
https://doi.org/10.21446/scg_ufrj.v14i4.27082Palavras-chave:
Narrativas, Histórias, Contabilidade, Relatórios da AdministraçãoResumo
Narrativas são textos que relatam acontecimentos de forma ordenada cronologicamente, com início, meio e fim, de forma que seja percebida a relação de causa e efeito entre os fatos. Diferem-se da descrição, da dedução e da poesia, pois apresentam um problema e sua resolução, e é isso que é narrado. Nas Ciências Sociais, nos anos 1990, houve uma recuperação do estudo das narrativas – narrative turn –, valorizando a maneira pela qual os fatos são contados, para além do conteúdo do que é dito. A presença do pesquisador também passou a ser valorizada, afastando a suposição de impessoalidade. O presente ensaio teve como objetivo apresentar a análise de narrativas de forma didática, com ênfase na aplicação em textos contábeis. Foram propostas duas maneiras de considerar as narrativas: tanto como forma de analisar diferentes tipos de textos quanto como modo de escrever os relatórios de pesquisa ou de obter os dados. Na análise narrativa, o texto é considerado como um todo; não são feitas segmentações das partes, como, por exemplo, na análise de conteúdo. Em relação à produção de narrativas, os relatórios finais podem ser escritos em primeira pessoa, semelhante a contar uma história; ou ainda os próprios dados podem ser obtidos através de narrativas, por exemplo, por entrevistas ou relatos pessoais. Em Contabilidade, a maioria dos artigos pesquisados usou como objeto da análise de narrativas os relatórios da administração e as cartas dos gestores que acompanham as demonstrações financeiras. A utilização de narrativas acrescenta um outro tipo de compreensão dos relatórios financeiros, complementar às análises quantitativas comumente empregadas.Referências
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