Experiences and perceptions of Diversity Committees in Brazil's Regional Accounting Council
DOI:
https://doi.org/10.21680/2176-9036.2025v17n1ID35108Keywords:
Diversity, Inclusion, CRC, Accounting, Integrated ThinkingAbstract
Purpose: In a recent move, some of Brazil's Regional Accounting Councils (CRC's) established Commissions related to Diversity and Inclusion issues. The objective of this work is to characterize the perceptions and perspectives of the advisory members of the diversity committees of CRCs in Brazil, regarding the performance of these Commissions.
Methodology: To achieve this objective, an exploratory study was carried out, with a qualitative approach and analysis of documentary data and primary data extracted from interviews conducted with members of the Diversity Committees. 10 Commissions distributed across 9 Brazilian States were identified. The interviews were conducted with members from 4 different states.
Results: The main results indicate that the CRC’s supported the implementation of the Commissions. However, the lack of operational support was a difficulty for members unfamiliar with the class environment in implementing the Commissions' actions. Despite the support networks they have, the Commissions suffer from the absence of a workforce, invisibility, relativization of their importance and lack of integration with the other CRC Commissions. For its continuity over time, institutional temporality, breaking paradigms, intersectionality and strengthening the class are challenges to be overcome.
Contributions of the Study: This work contributes to fostering discussion about diversity and inclusion in the context of the accounting profession in Brazil. It was noticed that, in the classist environment, heteronormative and binary standards are reproduced. In the perception of the members of the Commissions, the continuity of these Commissions is necessary to promote the overcoming of the erasure and invisibilization of socially minority groups in the accounting class. As for practical aspects, the results point to the opportunity to implement Integrated Thinking at a strategic level in CRCs, to holistically address issues related to diversity and inclusion.
Downloads
References
Adams, C. A., Cohen, E., & Baraka, D. (2017). Better corporate reporting (1o ed). Routledge. https://doi.org/10.4324/9781351274845
Ahmed, M. M. A. (2023). The relationship between corporate governance mechanisms and integrated reporting practices and their impact on sustainable development goals: Evidence from South Africa. Meditari Accountancy Research, ahead-of-print(ahead-of-print). https://doi.org/10.1108/MEDAR-06-2022-1706
Amel-Zadeh, A., & Serafeim, G. (2018). Why and how investors use esg information: Evidence from a global survey. Financial Analysts Journal, 74(3), 87–103. https://doi.org/10.2469/faj.v74.n3.2
Annisette, M., & Prasad, A. (2017). Critical accounting research in hyper-racial times. Critical Perspectives on Accounting, 43, 5–19. https://doi.org/10.1016/j.cpa.2016.06.002
Aras, G., & Williams, P. F. (2022a). Integrated Reporting and Integrated Thinking: Proposing a Reporting Model That Induces More Responsible Use of Corporate Power. Sustainability, 14(6), 3277. https://doi.org/10.3390/su14063277
Baret, P., & Helfrich, V. (2019). The “trilemma” of non-financial reporting and its pitfalls. Journal of Management and Governance, 23(2), 485–511. https://doi.org/10.1007/s10997-018-9430-z
Bockorni, B. R. S., & Gomes, A. F. (2021). A amostragem em snowball (Bola de neve) em uma pesquisa qualitativa no campo da administração. Revista de Ciências Empresariais da UNIPAR, 22(1). https://doi.org/10.25110/receu.v22i1.8346
Bryer, R. (2006). Accounting and control of the labour process. Critical Perspectives on Accounting, 17(5), 551–598. https://doi.org/10.1016/j.cpa.2003.06.010
Conselho Regional de Contabilidade do Estado do Ceará. (2022, 8 de fevereiro). Conheça a Comissão de Diversidade e Inclusão Social do CRCCE. Site CRCCE. Recuperado de https://www.crc-ce.org.br/2022/02/conheca-a-comissao-de-diversidade-e-inclusao-social-do-crcce/
Daff, L., & Parker, L. D. (2020). Accountants’ perceptions of communication in not-for-profit organisations: Inhibitors, enablers and strategies. Accounting, Auditing & Accountability Journal, 33(6), 1303–1333. https://doi.org/10.1108/AAAJ-03-2019-3948
Decreto – Lei nº 9.295, de 27 de maio de 1946. (1946). Cria o Conselho Federal de Contabilidade, define as atribuições do Contador e do Guarda-livros, e dá outras providências. Brasília, DF. Recuperado de https://www.planalto.gov.br/ccivil_03/decreto-lei/del9295.htm
Detzen, D., De Vries, M., & Wong, A. (2021). Young professionals and the institute: Giving a voice to the next generation of accountants? European Accounting Review, 30(3), 557–582. https://doi.org/10.1080/09638180.2021.1878921
Dumay, J., Bernardi, C., Guthrie, J., & La Torre, M. (2017). Barriers to implementing the international integrated reporting framework: A contemporary academic perspective. Meditari Accountancy Research, 25(4), 461–480. https://doi.org/10.1108/MEDAR-05-2017-0150
Flower, J. (2015). The international integrated reporting council: A story of failure. Critical Perspectives on Accounting, 27, 1–17. https://doi.org/10.1016/j.cpa.2014.07.002
Hammond, T. (2018). LGBTQ+ accountants: A call for oral history research. Sustainability Accounting, Management and Policy Journal, 9(5), 615–624. https://doi.org/10.1108/SAMPJ-07-2018-0204
International Integrated Reporting Council. (2021). International Framework January 2021. Recuperado de https://integratedreporting.org/wp-content/uploads/2021/01/InternationalIntegratedReportingFramework.pdf
Kassai, J. R., Carvalho, N., & Kassai, J. R. S. (2019). Contabilidade ambiental: relato integrado e sustentabilidade. São Paulo: Atlas.
Lei nº 12.932, de 26 de dezembro de 2013. (2013). Altera o Decreto-Lei nº 1.040, de 21 de outubro de 1969, para modificar a composição do Conselho Federal e dos Conselhos Regionais de Contabilidade. Brasília, DF. Recuperado de http://www.planalto.gov.br/ccivil_03/_ato2011-2014/2013/Lei/L12932.htm#:~:text=LEI%20N%C2%BA%2012.932%2C%20DE%2026,dos%20Conselhos%20Regionais%20de%20Contabilidade
Lopes, I., & Lima, J. P. R. (2022). Diversidade e Inclusão: Reflexões e Impactos da Natureza Política da Contabilidade. Revista Contabilidade & Inovação, 1(1). https://doi.org/10.56000/rci.v1i1.71482
Maria, S. C., d’Angelo, M. J., & Borgerth, V. M. da C. (2022). Gaps in engagement in and use of integrated reporting in brazil. Revista Contabilidade & Finanças, 33(88), 63–80. https://doi.org/10.1590/1808-057x202112040
Nogueira, J. V. S., Pereira, E. M. & Costa, A. J. B. (2021, outubro). Os Indicadores Sociais Relacionados a LGBTQIA+ Divulgados em Relatórios de Sustentabilidade de Empresas Brasileiras. In Anais do 4º Congresso UFU de Contabilidade, Uberlândia, MG. https://eventos.ufu.br/sites/eventos.ufu.br/files/documentos/contufu2021.completo0138.pdf
Noy, C. (2008). Sampling knowledge: The hermeneutics of snowball sampling in qualitative research. International Journal of Social Research Methodology, 11(4), 327–344. https://doi.org/10.1080/13645570701401305
Raji, A., & Hassan, A. (2021). Sustainability and stakeholder awareness: A case study of a scottish university. Sustainability, 13(8), 4186. https://doi.org/10.3390/su13084186
Rumens, N. (2016). Sexualities and accounting: A queer theory perspective. Critical Perspectives on Accounting, 35, 111–120. https://doi.org/10.1016/j.cpa.2015.05.003
Sedgwick, E. K. (2007). A epistemologia do armário. Cadernos Pagu, 28, 19–54. https://doi.org/10.1590/S0104-83332007000100003
Silva, A. R. (2014). Slavery service accounting practices in brazil: A bibliographic and document analysis. Revista Contabilidade & Finanças, 25, 346–354. https://doi.org/10.1590/1808-057x201411060
Stenger, S., & Roulet, T. J. (2018). Pride against prejudice? The stakes of concealment and disclosure of a stigmatized identity for gay and lesbian auditors. Work, Employment and Society, 32(2), 257–273. https://doi.org/10.1177/0950017016682459
Tirado-Valencia, P., Cordobés-Madueño, M., Ruiz-Lozano, M., & De Vicente-Lama, M. (2019). Integrated thinking in the reporting of public sector enterprises: A proposal of contents. Meditari Accountancy Research, 28(3), 435–453. https://doi.org/10.1108/MEDAR-03-2019-0458
Twyford, E. J., & Funnell, W. (2022). Accounting for the nazi aryanisation of german banks. Accounting, Auditing & Accountability Journal, 36(1), 1–23. https://doi.org/10.1108/AAAJ-07-2020-4675
United Nations. (2015). Taking Stock of the Global Partnership for Development: MDG gap task force report 2015. New York: United Nations. Recuperado de https://www.un.org/millenniumgoals/.
United Nations. (2019). Principles for Responsible Investment. New York: United Nations. Recuperado de https://www.unpri.org.
Valocchi, S. (2005). Not yet queer enough: The lessons of queer theory for the sociology of gender and sexuality. Gender & Society, 19(6), 750–770. https://doi.org/10.1177/0891243205280294
Walker, S. P. (2000). Encounters with nazism: British accountants and the fifth international congress on accounting. Critical Perspectives on Accounting, 11(2), 215–245. https://doi.org/10.1006/cpac.1998.0317
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Authors who publish in this magazine agree with the following terms:
Authors keep the copyrights and concede the right of its first publication to the magazine. The work piece must be simultaneously licensed on the Creative Commons Attribution Licence which allows the paper sharing, and preserves both the author identity and the right of first publication to this magazine.
Authors are authorized to assume additional contracts separately, to not-exclusively distribution of the paper version published in this magazine (e.g.: publish in institutional repository or as a book chapter), with the author identity recognition and its first publication in this magazine.
Authors are permitted and stimulated to publish and distribute their papers online (e.g.: in institutional repository or on their personal webpage), considering it can generate productive alterations, as well as increase the impact and the quotations of the published paper.
Creative Commons - Atribuição-NãoComercial-SemDerivações 4.0 Internacional.
Português (Brasil)
English
Español (España)
