Como a pesquisa contábil estuda o contador na cultura popular: uma reflexão metodológica sobre estratégias, pressupostos e limites analíticos
DOI:
https://doi.org/10.5380/rcc.18.102742Palabras clave:
Cultura popular, Representações profissionais, Metodologia interpretativista, Pesquisa contábilResumen
Este estudo investigou se o ciclo de vida organizacional modera a relação entre liquidez e rentabilidade em empresas brasileiras. A Este artigo examina, sob uma perspectiva metodológica, como a literatura acadêmica em contabilidade tem investigado as representações do contador na cultura popular. Pesquisas anteriores mostram que obras literárias, filmes, séries televisivas e artefatos humorísticos participam da construção simbólica da identidade profissional. A dimensão metodológica desses estudos, porém, permanece pouco tematizada. Com base em uma revisão interpretativista de 39 artigos revisados por pares, publicados entre 1958 e 2025, o estudo analisa as estratégias metodológicas que estruturam esse subcampo da literatura. A análise evidencia o predomínio de estratégias qualitativas interpretativistas, como análise de conteúdo, análise de discurso, pesquisa histórica e análise fílmica, além de escolhas recorrentes quanto às fontes empíricas, aos recortes históricos e aos contextos culturais privilegiados. Argumenta-se que tais escolhas expressam pressupostos analíticos relativamente estáveis sobre a natureza da cultura popular, do processo de representação e da profissão contábil, frequentemente mobilizados de forma implícita. Ao explicitar essas convenções metodológicas, o artigo mostra como a estabilização de determinadas estratégias de investigação orienta as análises empíricas, favorece certas imagens do contador e delimita o alcance interpretativo da pesquisa contábil sobre cultura popular.
Citas
Ahrens, T., & Chapman, C. S. (2006). Doing qualitative field research in management accounting: Positioning data to contribute to theory. Accounting, Organizations and Society, 31(8), 819–841. https://doi.org/10.1016/j.aos.2006.03.007
Almeida, L. A. de, Ferreira, D. D. M., & Dalcero, K. (2024). Luz, câmera, ação! Profissão contábil e o contador. Revista Catarinense Da Ciência Contábil, 23, 1–19. https://doi.org/10.16930/2237-7662202435001
Baldvinsdottir, G., Burns, J., N⊘rreklit, H., & Scapens, R. (2010). Professional accounting media: accountants handing over control to the system. Qualitative Research in Accounting & Management, 7(3), 395–414. https://doi.org/10.1108/11766091011072819
Baldvinsdottir, G., Burns, J., Nørreklit, H., & Scapens, R. W. (2009). The image of accountants: from bean counters to extreme accountants. Accounting, Auditing & Accountability Journal, 22(6), 858–882. https://doi.org/10.1108/09513570910980445
Baxter, J., & Chua, W. F. (2003). Alternative management accounting research—whence and whither. Accounting, Organizations and Society, 28(2–3), 97–126. https://doi.org/10.1016/S0361-3682(02)00022-3
Baxter, J., & Chua, W. F. (2008). The field researcher as author‐writer. Qualitative Research in Accounting & Management, 5(2), 101–121. https://doi.org/10.1108/11766090810888917
Beard, V. (1994). Popular culture and professional identity: Accountants in the movies. Accounting, Organizations and Society, 19(3), 303–318. https://doi.org/10.1016/0361-3682(94)90038-8
Bougen, P. D. (1994). Joking apart: The serious side to the accountant stereotype. Accounting, Organizations and Society, 19(3), 319–335. https://doi.org/10.1016/0361-3682(94)90039-6
Boys, P. G. (1994). Source of accounting history: Somerset Maugham. Accounting Historians Notebook, 17(2), 7–10.
Buckmaster, D., & Buckmaster, E. (1999). Studies of accounting and commerce in Chaucer’s Shipman’s Tale A review article. Accounting, Auditing & Accountability Journal, 12(1), 113–128. https://doi.org/10.1108/09513579910260021
Carnegie, G. D., & Napier, C. J. (2010). Traditional accountants and business professionals: Portraying the accounting profession after Enron. Accounting, Organizations and Society, 35(3), 360–376. https://doi.org/10.1016/j.aos.2009.09.002
Carungu, J., & Molinari, M. (2022). The “accountant” stereotype in the Florentine medieval popular culture: “galantuomini” or usurers? Accounting, Auditing & Accountability Journal, 35(2), 241–270. https://doi.org/10.1108/AAAJ-01-2020-4386
Cavalheiro, R. T., Kremer, A. M., & Gimenes, R. M. T. (2025). O Estereótipo do CFO na Cultura Popular: Uma Análise da Série Mr. Selfridge. Revista Universo Contábil, in press, 1–26.
Chan, K. H., Lew, A. Y., & Tong, M. Y. J. W. (2001). Accounting and management controls in the classical Chinese novel: A Dream of the Red Mansions. The International Journal of Accounting, 36(3), 311–327. https://doi.org/10.1016/S0020-7063(01)00105-4
Christensen, M., & Rocher, S. (2020). The persistence of accountant beancounter images in popular culture. Accounting, Auditing & Accountability Journal, 33(6), 1395–1422. https://doi.org/10.1108/AAAJ-09-2019-4163
Chua, W. F. (1986). Radical Developments in Accounting Thought. The Accounting Review, 61(4), 601–632. https://doi.org/https://www.jstor.org/stable/247360
Chua, W. F. (2019). Radical Developments in Accounting Thought? Reflections on Positivism, the Impact of Rankings and Research Diversity. Behavioral Research in Accounting, 31(1), 3–20. https://doi.org/10.2308/bria-52377
Czarniawska, B. (2008). Accounting and gender across times and places: An excursion into fiction. Accounting, Organizations and Society, 33(1), 33–47. https://doi.org/10.1016/j.aos.2006.09.006
Czarniawska, B. (2012). Accounting and detective stories: an excursion to the USA in the 1940s. Accounting, Auditing & Accountability Journal, 25(4), 659–672. https://doi.org/10.1108/09513571211225088
Davison, J. (2015). Visualising accounting: an interdisciplinary review and synthesis. Accounting and Business Research, 45(2), 121–165. https://doi.org/10.1080/00014788.2014.987203
de Villiers, C., & Dumay, J. (2013). Construction of research articles in the leading interdisciplinary accounting journals. Accounting, Auditing & Accountability Journal, 26(6), 876–910. https://doi.org/10.1108/AAAJ-Apr-2012-01000
de Villiers, C., & Dumay, J. (2014). Writing an article for a refereed accounting journal. Pacific Accounting Review, 26(3), 324–350. https://doi.org/10.1108/PAR-08-2012-0033
Dimnik, T., & Felton, S. (2006). Accountant stereotypes in movies distributed in North America in the twentieth century. Accounting, Organizations and Society, 31(2), 129–155. https://doi.org/10.1016/j.aos.2004.10.001
Evans, L. (2009). “A witches’’ dance of numbers”.” Accounting, Auditing & Accountability Journal, 22(2), 169–199. https://doi.org/10.1108/09513570910933933
Evans, L., & Fraser, I. (2012). The accountant’s social background and stereotype in popular culture. Accounting, Auditing & Accountability Journal, 25(6), 964–1000. https://doi.org/10.1108/09513571211250215
Felton, S., Dimnik, T., & Bay, D. (2008). Perceptions of Accountants’ Ethics: Evidence from Their Portrayal in Cinema. Journal of Business Ethics, 83(2), 217–232. https://doi.org/10.1007/s10551-007-9613-z
Friedman, A. L., & Lyne, S. R. (2001). The beancounter stereotype: Towards a general model of stereotype generation. Critical Perspectives on Accounting, 12(4), 423–451. https://doi.org/10.1006/cpac.2000.0451
Honorio, F. M. M., Silva, E. J. R. da, Walter, S. A., & Silva, S. C. da. (2022). A imagem do profissional contábil transmitida no filme “O Contador.” Revista Catarinense Da Ciência Contábil, 21, e3225. https://doi.org/10.16930/2237-7662202232251
Jacobs, K., & Evans, S. (2012). Constructing accounting in the mirror of popular music. Accounting, Auditing and Accountability Journal, 25(4), 673–702. https://doi.org/10.1108/09513571211225097
Jeacle, I. (2008). Beyond the boring grey: The construction of the colourful accountant. Critical Perspectives on Accounting, 19(8), 1296–1320. https://doi.org/10.1016/j.cpa.2007.02.008
Jones, M., & Stanton, P. (2021). Negative accounting stereotype: Enron cartoons. Accounting History, 26(1), 35–60. https://doi.org/10.1177/1032373220981424
Leão, F., Gomes, D., & Carnegie, G. D. (2019). The portrayal of early accountants in nineteenth century Portuguese literature. Accounting, Auditing & Accountability Journal, 32(2), 658–688. https://doi.org/10.1108/AAAJ-12-2014-1905
Lopes, I. F., Silva, L. R. F. da, & Meurer, A. M. (2024). Revisão crítica da literatura de carreira em contabilidade no Brasil: um diálogo construcionista. REUNIR: Revista de Administração, Contabilidade e Sustentabilidade, 14(3), 47–66. https://doi.org/10.18696/reunir.v14i3.1751
Maltby, J. (1997). Accounting and the soul of the middle class: Gustav Freytag’s Soll und Haben. Accounting, Organizations and Society, 22(1), 69–87. https://doi.org/10.1016/0361-3682(95)00050-X
McKinstry, S. (2007). ‘Christie Malry’s own double entry’, by B.S. Johnson: An interpretation as Foucauldian discourse. Critical Perspectives on Accounting, 18(8), 975–991. https://doi.org/10.1016/j.cpa.2006.03.004
Michaelson, C. (2015). Accounting for meaning: On §22 of David Foster Wallace’s The Pale King. Critical Perspectives on Accounting, 29, 54–64. https://doi.org/10.1016/j.cpa.2015.01.013
Miley, F., & Read, A. (2012). Jokes in popular culture: the characterisation of the accountant. Accounting, Auditing & Accountability Journal, 25(4), 703–718. https://doi.org/10.1108/09513571211225105
Miley, F., & Read, A. F. (2014). Cartoons as alternative accounting: front-line supply in the First World War. Accounting History Review, 24(2–3), 161–189. https://doi.org/10.1080/21552851.2014.967932
Parker, L. D. (2025). The office as a site of management control: an historical film elicitation study. Accounting, Auditing and Accountability Journal, October. https://doi.org/10.1108/AAAJ-01-2025-7673
Parker, R. H. (1999). Accounting in Chaucer’s Canterbury Tales. Accounting, Auditing & Accountability Journal, 12(1), 92–112. https://doi.org/10.1108/09513579910260012
Poffo, R. F., Bubeck, S. K., Hein, A. K., & Hein, N. (2025). Métodos Estatísticos em Dissertações de Pós-Graduação em Ciências Contábeis: Uma Análise de Pesquisas Quantitativas. RC&C. Revista de Contabilidade e Controladoria, 17, 1–18. https://doi.org/10.5380/rcc.17.95673
Rocher, S., Christensen, M., & Roy, Y. (2021). ‘This looks like a job for an accountant! (with good funeral insurance)’: The changing roles of accountants in superhero comics from 1938 to 2018. Accounting History, 26(1), 9–34. https://doi.org/10.1177/1032373220949942
Rutterford, J., & Maltby, J. (2006). Frank must marry money: Men, women, and property in Trollope’s novels. Accounting Historians Journal, 33(2), 169–199. https://doi.org/10.2308/0148-4184.33.2.169
Smith, D., & Jacobs, K. (2011). “Breaking up the sky.” Accounting, Auditing & Accountability Journal, 24(7), 904–931. https://doi.org/10.1108/09513571111161648
Smith, G. S. (2017). The accountant: a character in literature. Meditari Accountancy Research, 25(1), 2–27. https://doi.org/10.1108/MEDAR-03-2015-0014
Stacey, N. A. H. (1958). The Accountant in Literature. The Accounting Review, 33(1), 102–105.
Tavares, J. D. A., & Dantas, M. G. da S. (2017). Accountant Profile in the Cinema of the 21St Century. Revista de Gestão, Finanças e Contabilidade, 7(2), 218–239. https://doi.org/10.18028/rgfc.v7i2.3125
Vasconcelos, A. (2025). Além dos números: por uma abordagem crítica e cultural em contabilidade, finanças e atuária. Revista Contabilidade & Finanças, 36(97). https://doi.org/10.1590/1808-057x20249048.pt
Walker, S. (1995). Early challenge to the accountant stereotype? The accountant as hero in late Victorian romantic fiction. The Accounting Historians Notebook, 18(2), 13–15.
Warnock, K. (2008). Auditing Bloom, editing Joyce: accounting and accountability in Ulysses. Accounting, Business & Financial History, 18(1), 81–95. https://doi.org/10.1080/09585200701824765
West, B. P. (2001). On the social history of accounting: The Bank Audit by Bruce Marshall. Accounting History, 6(1), 11–30. https://doi.org/10.1177/103237320100600103
Whetten, D. A. (2003). O que constitui uma contribuição teórica? RAE - Revista de Administração de Empresas, 43(3), 69–73.
Descargas
Publicado
Cómo citar
Número
Sección
Licencia
Derechos de autor 2026 RC&C. Revista de Contabilidade e Controladoria
Esta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial-CompartirIgual 4.0.
Los trabajos publicados en la RC&C. Revista de Contabilidad y Controladoria están sujetos a los siguientes términos:
1.1. La RC&C. Revista Contabilidad & Controladoria, a través del Programa de Posgrado en Contabilidad del Departamento de Contabilidad – Sector de Ciencias Sociales Aplicadas – Universidad Federal de Paraná, retiene los derechos de propiedad (derechos de autor) de los trabajos publicados y incentiva y permite su reutilización bajo la Licencia Creative Commons 4.0 CC Attribution-NonCommercial-ShareAlike 4.0, para que puedan ser copiados, utilizados, difundidos, transmitidos y exhibidos públicamente, siempre que:
1.1.a. Se cite la autoría y la fuente original de la publicación (revista, editorial, URL y DOI del trabajo).
1.1.b. No se utilicen con fines comerciales o lucrativos.
1.1.c. Se mencione la existencia y las especificaciones de esta licencia de uso.
1.2. La publicación asignará a cada artículo un Identificador de Objeto Digital (DOI).
