Accounting as a tool for maintenance of bureaucratic domination

Juliana Gonçalves De Araújo, Francisco José Sobreira De Matos and João Gabriel Nascimento De Araújo

International Journal of Critical Accounting, 2018, vol. 10, issue 5, 380-393

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. (search for similar items in EconPapers)
Date: 2018
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.inderscience.com/link.php?id=96779 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ids:ijcrac:v:10:y:2018:i:5:p:380-393

Access Statistics for this article

More articles in International Journal of Critical Accounting from Inderscience Enterprises Ltd
Bibliographic data for series maintained by Sarah Parker ().