Work

A Farra Do Boi E O Reporte Contábil: Counter-accounting De Escândalos Ambientais E Sanitários Na Amazônia Brasileira

Year: 2024

Type: article

Abstract: The research investigated the use of counter-accounting as a means of resistance in socio-environmental issues during the Carne Fraca and Carne Fria Operations in the Brazilian meat industry. Employing a qualitative approach and thematic analysis with support from textual analysis software, data were collected from NGOs, JBS financial statements, and audit reports (2017-2019). Grounded in critical pragmatic emancipatory accounting, NGO counter-narratives revealed challenging strategies against the State and corporations, monitoring agreements, engaging in technical work, and proposing solutions to institutional gaps. Descendant hierarchical analysis highlighted how discourses influence social arenas and language either sustains power or creates resistance. Keywords: Carne Fraca Operation; Carne Fria Operation; Amazon Deforestation; Counter-Accounting.

Source: Journal of Globalization Competitiveness and Governability

DOI: 10.58416/gcg.2024.v18.n3.05

Authors: Luciana da Silva Moraes Sardeiro, Paulo Vitor Souza de Souza, Yara Consuelo Cintra, Raimunda Maria da Luz Silva

Institutions: Universidade Federal Rural da Amazônia, Universidade Federal do Pará, Universidade Federal do Rio de Janeiro

Language: English

Topic: Accounting and Financial Management

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDGs: Responsible consumption and production, Peace, justice, and strong institutions, Climate action

Open Access status: diamond

OpenAlex ID: W4402223107

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