Flaviano Costa

Perfil das redes de cooperação científica: Congresso USP de Controladoria e Contabilidade - 2001 a 2009

The study aimed to define the profile of cooperation networks set up between researchers involved in Congresso USP de Controladoria e Contabilidade, mapping based on the structure of relationships, the cooperation form manifested in the period 2001-2009. Starting from the social nets of collaboration concepts, this descripitive and quantitative study mapped the structure of relationships establishead among the 1120 authors involved in 882 scientific papers transmitted in nine editions of the Congress. The data were collected from the annals of the event and analyzed each three years with the aid of Ucinet 6.0 software. The findings indicated that part of the actors occupied a privileged position in the network structure, being receptive to other groups and assuming positions of bridges that connected researchers who would not be connected without their presence. In general, the profile of cooperation networks proved to be predominantly characterized by strong ties. While a deficient profile of cooperation networks was identified in some cases, the research universe showed signs of development. The network had its density increased in the last period and there was a decrease in string relations. Few authors were responsible for a significant portion of scientific production though, besides low persistence along the analyzed period. The largest sub-networks of each of the analyzed three-year periods gathered the most relevant actors in terms of number of selected papers and degree of centralities and intermediation. In view of a large number of researchers who have common goals and see internationalization as an urgent need, the study encourages reflection on the coordination of efforts that could be introduced in order to promote scientific collaboration in its broadest sense as a way to cooperate towards the maintenance and evolution of an enterprise so important in the academic community -Accounting research.

PARADOX OF USING MANAGEMENT ACCOUNTING ARTIFACTS: A DISCUSSION ON THE INFLUENCE OF UNCONSCIOUS FACTORS INSPIRED IN THE CONCEPTS PRECONIZED BY THE ANALYTICAL PSYCHOLOGY

This paper was developed in order to provide elements that contribute to a better understanding of the accounting professional posture, which may elucidate some possible reasons for the existent paradox between the theoretical knowledge and the adoption of management accounting artifacts, through unconscious factors, under the inspiration of the concepts preconized by the analytical psychology. Through the critical-reflective analysis performed, it was pondered that: [1] in the managerial accounting there are repetitive and mechanistic habits and routines, constituting its own collective unconscious, dominated by archetypes, difficult to be modified; [2] Jung’s archetypes The persona and The shadow represent the disclosed or withheld information, respectively, in management accounting; [3] Jung’s The anima and The animus archetypes show the gender relations in management accounting; [4] The self is shown as the decision point constantly sought. It is also noteworthy that the present theoretical paper has academic and professional implications for the accounting science, regarding the posture the accountant in the decision-making process.