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Accounting as a tool for maintenance of bureaucratic domination

Author

Listed:
  • Juliana Gonçalves De Araújo
  • Francisco José Sobreira De Matos
  • João Gabriel Nascimento De Araújo

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).

Suggested Citation

  • Juliana Gonçalves De Araújo & Francisco José Sobreira De Matos & João Gabriel Nascimento De Araújo, 2018. "Accounting as a tool for maintenance of bureaucratic domination," International Journal of Critical Accounting, Inderscience Enterprises Ltd, vol. 10(5), pages 380-393.
    • Handle: RePEc:ids:ijcrac:v:10:y:2018:i:5:p:380-393
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