Uma análise histórica da construção do papel social do contador público

Abstract

This article addresses the construction of the social role of the public accountant in Brazil through document analysis based on the Sociology of Professions, theoretical perspectives by Larson and Abbott, covering the periods from 1889 to 1964. The public accountant, like other professions, gained recognition and consolidation professional from processes of formation of a formal occupational group, creation of entry barriers to practice the profession, monopolization of services and recognition of their jurisdiction. Based on the Sociology of Professions in the theoretical perspectives of Larson and Abbott, this study seeks to contribute to the understanding of the interactions and changes in the functions of the Accountant in the Brazilian public area. The main objective of this work is to outline how the social role of the public accountant was altered by legislative changes. The article used the analysis of legislation and newspapers with wide circulation as data sources. The results indicate that the construction of the public accountant's social role follows the terms proposed by the sociological approach of Larson and Abbott. The research concludes that the activities performed by the accountant underwent changes, gaining relevance in the social structure with social prestige, a monopoly on the functional activity and achieving social closure.