Title: Accounting as a tool for maintenance of bureaucratic domination

Authors: Juliana Gonçalves De Araújo; Francisco José Sobreira De Matos; João Gabriel Nascimento De Araújo

Addresses: Federal University of Pernambuco (UFPE), 1235, Prof. Moraes Rego Avenue, Recife, 50670-901, Brazil; Faculdade dos Guararapes, Laureate International Universities, 27, Comendador José Didier, Jaboatão dos Guararapes, 54400-160, Brazil ' Federal University of Pernambuco (UFPE), 1235, Prof. Moraes Rego Avenue, Recife, 50670-901, Brazil ' Federal University of Pernambuco (UFPE), 1235, Prof. Moraes Rego Avenue, Recife, 50670-901, Brazil

Abstract: This study was based on bibliographical research, based on Weber's framework, aiming to discuss the existing relationship between accounting science and bureaucratic domination perpetuated by the model of rational companies. Weber's contributions in the literature on domination and power, as well as the analysis of its forms, are presented, not departing from the foundation of the origin of modern capitalism. In addition, the concepts derived from the accounting and its relations with the bureaucratic aspects of Weber are presented, given the strategy adopted of this study the literary revision. The discussion of this study evidences the intrinsic participation of legal, impersonal and rational aspects to the accounting. In addition, the study brings contributions to add such aspects in proposed organisational models, such as that presented by Alves (2003).

Keywords: bureaucracy; accounting; domination; critical accounting; Weber.

DOI: 10.1504/IJCA.2018.096779

International Journal of Critical Accounting, 2018 Vol.10 No.5, pp.380 - 393

Received: 12 Feb 2018
Accepted: 30 Jul 2018
Published online: 10 Dec 2018 *

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