ORCID Profile
0000-0002-6513-2325
Current Organisation
The University of Canberra
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Publisher: Emerald Publishing Limited
Date: 23-03-2017
Publisher: Elsevier BV
Date: 11-2023
Publisher: Emerald
Date: 26-05-2022
DOI: 10.1108/AAAJ-03-2020-4460
Abstract: The study draws upon three accounts to examine post-truth politics and its link to accounting. In studying Petrobras, a Brazilian petrochemical company embroiled in a corruption scandal, the authors draw upon a politics of falsity to understand how different depictions of similar events can emerge. The authors depict Petrobras' corporate social responsibility (CSR) disclosures during the period of corruption juxtaposed against the Brazilian Federal Police investigation (the Lava Jato/Car Wash Operation) and Petrobras' response to the allegations of institutional corruption. The data set consisted of 56 Petrobras reports including Annual Reports, Financial Statements, Sustainability Reports and Form 20-Fs from 2004 to 2017, information disclosed by the Brazilian Federal Police concerning the Lava Jato Operation and media reports concerning Petrobras and the corruption scandal. The paper employs a discourse analysis approach to depict and interpret the accounts. Through examining the connection between ontic accounts and ontological presuppositions, the authors illustrate a post-truth logic underpinning accounting, due to the interpretive, contestable and contingent nature of accounting information. Consequently, the authors turn to the “ethics of the real” as a response, as citizen subjects must be cautious in how they approach accounting and CSR disclosures. Rather than relying on simplistic true/false dualities, the authors argue that the “ethics of the real” provides a courageous position for citizen subjects to interrogate the organisation by recognising the role of discourse and disclosure expectations on organisations in a post-truth environment. The study also illustrates how competing, contingent accounts of the same timeframe and events can emerge.
Publisher: Revista Catarinense da Ciencia Contabil
Date: 30-11-2011
Publisher: Revista Universo Contabil
Date: 30-01-2012
DOI: 10.4270/RUC.2012108
Publisher: Informa UK Limited
Date: 04-05-2015
Publisher: FapUNIFESP (SciELO)
Date: 08-2013
DOI: 10.1590/S1519-70772013000200004
Abstract: Esta pesquisa tem como motivação a obrigatoriedade das empresas de apresentarem informações ambientais sobre os resíduos sólidos no ano de 2010. Parte da seguinte pergunta de pesquisa: como estão sendo evidenciadas as informações ambientais relativas aos resíduos sólidos das companhias abertas no Brasil potencialmente poluidoras no ano de 2010? Com vista a uma resolução plausível, tem-se como objetivo geral verificar a evidenciação ambiental quanto aos resíduos sólidos das companhias abertas no Brasil potencialmente poluidoras no ano de 2010. Para atingir esse objetivo, são estipulados os seguintes objetivos específicos: (i) propor um modelo para identificar itens de evidenciação ambiental dos resíduos sólidos (ii) avaliar o nível da evidenciação ambiental e correlacioná-lo com variáveis financeiras. Para a análise dos dados é construído um modelo de análise da evidenciação ambiental dos resíduos sólidos (Waste-Ede), que compreende a junção das ideias contidas no modelo Environmental Disclosure Evaluation, na política nacional de resíduos sólidos (Lei Federal n. 12.305/2010) e nas diretrizes da Global Reporting Initiative (2006). Os resultados demonstram que a maioria das companhias não publicou o relatório de sustentabilidade. A amostra final não probabilística contemplou 86 companhias. Os resultados limitados a essa amostra revelam que as companhias estão evidenciando informações de resíduos sólidos no nível mercado (conforme modelo), com média de 12,44 pontos, e que há correlação significante em 95% do índice Waste-Ede com as variáveis financeiras: investimentos ambientais, ativo total, patrimônio líquido e receita bruta. Conclui-se que, no ano de 2010, as companhias abertas no Brasil potencialmente poluidoras que fizeram parte do estudo respeitaram, provavelmente, as pressões de seus investidores, uma vez que os reguladores não apresentaram poder de enforcement.
Publisher: Revista Catarinense da Ciencia Contabil
Date: 30-11-2011
Publisher: Wiley
Date: 18-07-2023
DOI: 10.1111/GWAO.13043
Abstract: This interview‐based study explores how shifting promises of happiness impact on LGBTIQ+ in iduals within the workplace. Our study situates within the “Big 4” Australian professional service firms at a time of significant political change, centered around the legislating of marriage equality in 2017. Together with statements of support issued by each of these firms, these moves offered an increasing sense that secure promises of happiness were now offered to “out” LGBTIQ+ staff. A shifting of hetero‐cis normativities was suggested, offering some sense of greater safety, visibility, connection, and acceptance within these workplaces. However, these promises of happiness remained precarious and did little for issues that mattered most (including promotion), particularly in iduals of intersectionality, including ethnically erse and female in iduals.
Location: Brazil
Location: Australia
No related grants have been discovered for Barbara de Lima Voss.