Please use this identifier to cite or link to this item: http://repositorio.ufla.br/jspui/handle/1/32918
Title: Meta-interpretation: fifteen years of research with the management report
Other Titles: Metainterpretação: quinze anos de pesquisa com o relatório da administração
Keywords: Institutionalization
Meta-interpretation
Management report
Empirical research
Institucionalização
Meta-interpretação
Relatório gerencial
Pesquisa empírica
Issue Date: May-2016
Publisher: Universidade de São Paulo, Faculdade de Economia, Administração e Contabilidade, Departamento de Contabilidade e Atuária
Citation: ARAÚJO, U. P. et al. Meta-interpretation: fifteen years of research with the management report. Revista Contabilidade & Finanças, São Paulo, v. 27, n. 71, p. 217-231, mai./ago. 2016.
Abstract: This paper deals with Brazilian empirical research published in journals between 2000 and mid-2015 that used, as a source of data, the Management Reports (MRs) released by publicly-traded companies together with their financial statements. MRs differ from each other, both in form as well as in substance, and due to this as well as to their other characteristics, they prove attractive for academic studies interested in official company discourse, more so because they involve documents that are public and retrievable over time, covering a substantial range of typically larger companies from different economic sectors. Driven by these characteristics, the goal of this study was to understand the way the academic world understands and uses the MR. The paper favored an interpretivist viewpoint, but used the triangulation allowed by the use of qualitative (content analysis) and quantitative (statistical, sociometric, and bibliometric analyses) methods. It was concluded that, for the core group of experts who dealt with the document, the MR is biased, incomplete, questionable, unclear, laborious, uncertain, but also useful - in the absence of another -, comprehensive, available, and retrievable over time. And it lends itself to the interest of company directors by increasing their value and at the same time legitimizing their companies, incorporating into discourse the use of contemporary management practices, consistent with the expectations of stakeholders. Finally, it suggests the possibility, unexplored in the articles analyzed, of employing the MR to study the dynamics of the institutionalization of administrative practices among companies in the country.
URI: http://repositorio.ufla.br/jspui/handle/1/32918
Appears in Collections:DAE - Artigos publicados em periódicos

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