Teoria da Legitimidade: contribuições e tendências na Contabilidade a partir da literatura recente
Resumo
As organizações buscam estratégias para se legitimarem perante seus stakeholders, seja criando, mantendo ou reparando suas ações e práticas de governança corporativa. O estudo objetiva identificar as contribuições e tendências das pesquisas em Contabilidade que utilizaram como base teórica a Teoria da Legitimidade. Para isso, uma revisão sistemática de literatura de artigos científicos foi realizada nas principais bases de dados nacionais e internacionais, considerando os últimos seis anos (2016 a 2021). Os resultados demonstram como principal ponto de tendência a publicação de relatórios de sustentabilidade e do relato integrado pelas empresas. Ademais, observou-se a relação da Teoria da Legitimidade com a Teoria Institucional, Teoria da Agência, Teoria da Divulgação Voluntária e Teoria das Partes Interessadas nos estudos realizados na área contábil. Entre as abordagens da Teoria da Legitimidade destacam-se estudos com abordagem da legitimidade institucional e organizacional, bem como, pode-se destacar como contribuições e tendências as fases de aquisição, manutenção e reparação da legitimidade. De forma geral, a pesquisa ressalta a abrangência da teoria em relação aos valores organizacionais e as boas práticas de gestão socioambiental.
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DOI: http://dx.doi.org/10.5380/rcc.v15i3.89242
