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Previous issue date: 2015-03-26 / Since the Industrial Revolution, individuals search for professions which grant them social status. The first current of thought of the Theory of Professions claims that professions were created to meet the society's needs. However, subsequent theories (which have been adopted for this paper), presume that the main objective of any profession is to attain social status. In order to reach this goal, the society must develop a positive representation of the profession and its professionals. The social representations are non-scientific explanations of reality, making common and familiar objects accessible to a whole group through historical insight, full of cognitive approaches and interpretative distortions of individuals about objects. The literature analyzed here shows that the stereotypes created for the accountancy professional are predominantly negative, making the task of recruiting good students more difficult in this field. Professional class agencies are the main responsible for the profession, and their target is the attainment of professional status. Faced with this situation, this paper aims to identify and analyze the stereotypes in the rhetoric of the professional class agency for Brazilian accountants from 1962 to 2014. Through an exploratory and qualitative research, it was possible making a prior selection of stereotypes by means of the analysis of literature extracted from the 285 informative newsletters published by the CRC/SP. The data has been analyzed from the perspective of a historical-economical recapitulation, in parallel with the main accountancy milestones in Brazil. The obtained results confirm what Jeacle (2008) states: there is a relationship between positive and negative stereotypes, since both had the same behavior in many decades and, whenever the negative stereotypes were confirmed, the positive ones were confirmed as well. It was not possible establishing the same relationship with the neutral stereotypes group. The results also indicate that the accountancy professionals adapt themselves to the external changes by changing the signs of representation exposed to the society. It was also possible to observe that, in times of international crisis and threat to the accountancy professional outlook, the CRC/SP kept sharing signs that would depict this professional as competent and trustworthy. / Desde a revolu????o industrial os indiv??duos buscam profiss??es que mais lhe trar??o status social. A primeira corrente da Teoria das Profiss??es defende que as profiss??es surgiram para atender necessidades da sociedade, entretanto, as teorias posteriores, e adotadas por esse trabalho, assumem que o principal objetivo de qualquer profiss??o ?? o status social. A fim de atender a esse objetivo ?? necess??rio que a sociedade crie uma representa????o positiva sobre a profiss??o e seus profissionais. As representa????es sociais s??o explica????es n??o cient??ficas sobre a realidade, tornando, de maneira acess??vel, objetos familiares e comuns a todo um grupo atrav??s da percep????o hist??rica repleta de vieses cognitivos e distor????es interpretativas de indiv??duos sobre objetos. A literatura analisada indica que os estereotipos criados sobre o profissional cont??bil s??o predominantemente negativos, dificultando a capta????o de bons estudantes. Os ??rg??os de classe profissionais s??o os principais responsaveis pela profiss??o e almejam o status profissional. Diante disso, esse trabalho teve como objetivo identificar e analisar os estere??tipos no discurso do ??rg??o de classe profissional cont??bil brasileiro, no per??odo de 1962 a 2014. Atrav??s de uma pesquisa qualitativa e explorat??ria criou-se uma sele????o pr??via de estere??tipos selecionados atrav??s da literatura analisada que foram pesquisados nos 285 boletins informativos publicados pelo CRC SP. Os dados foram analisados a partir de uma recapitula????o hist??rico-econ??mica e em paralelo com os principais marcos da contabilidade no Brasil. Os resultados obtidos confirmam a afirma????o de Jeacle (2008) de que h?? rela????o entre os estere??tipos negativos e positivos, j?? que em diversas d??cadas ambos tiveram o mesmo comportamento, quando houve confirma????o dos negativos, os positivos tamb??m se confirmaram. N??o foi poss??vel estabelecer a mesma rela????o com o grupo de estere??tipos neutros. Tamb??m foi poss??vel confirmar a ruptura da representa????o ocorrida nas d??cadas de 80/90 mencionadas nos trabalhos de Bougen (1994); Dinmik e Felton (2006); Cotsa, Weffort; Cia (2011). E que, a partir de 2010, houve uma nova ruptura que retoma a imagem do profissional retratada nas primeiras d??cadas desse estudo (60/70). Os resultados tamb??m indicam que os profissionais se adaptam ??s mudan??as externas alterando os signos de representa????es expostos ?? sociedade conforme contexto econ??mico, pol??tico e social.
| Identifer | oai:union.ndltd.org:IBICT/oai:132.0.0.61:jspui/742 |
| Date | 26 March 2015 |
| Creators | ZANARDO, Gabriela Ribeiro |
| Contributors | WEFFORT, Elionor Farah Jreige, GON??ALVES, Andr??a de Oliveira, GOMES, J??sus Lisboa |
| Publisher | FECAP, Mestrado em Ci??ncias Cont??beis, FECAP, Brasil, Funda????o Escola de Com??rcio ??lvares Penteado |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Format | application/pdf |
| Source | reponame:Biblioteca Digital de Teses e Dissertações do FECAP, instname:Fundação Aramando Álvares Penteado, instacron:FAAP |
| Rights | http://creativecommons.org/licenses/by-nc-nd/4.0/, info:eu-repo/semantics/openAccess |
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