A Change of Paradigm in Brazilian Accounting: an Explanation Based on the Sociology of Translation

Abstract

   This paper is a contribution for the study of the construction of the Brazilian accounting thought. The objective is to explain the change of paradigm that took place around the middle of last century when the influence of the American accounting thought took precedence in our environment over that of the Italian school that had prevailed until that time. To attain this, it employs the approach of the sociology of translation, which has been employed in other areas to explain processes of knowledge construction and organizational changes. The use of this approach implies in following the actors, which in this case was made with the analysis of the Brazilian accounting literature of the time, published by the Revista Brasileira de Contabilidade [Brazilian Accounting Magazine] (1912 through 1933) and by the Revista Paulista de Contabilidade [Paulista Accounting Magazine] (1922 through 1979). 87 issues of these periodicals were examined, totaling 777 articles, which were classified according to the Denzin and Lincoln methodology (2005, p. 21 to 26). The results attained show the effectiveness of the model used in the explanation of the change of the aforesaid paradigm. Its application allowed the identification of the main interest parties in the change, the persuasion and enrollment methods used and the consolidation of the process by means of a mobilization of allies.