Banca de QUALIFICAÇÃO: EVELYN OLIVEIRA CARDOSO SANTOS

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
DISCENTE : EVELYN OLIVEIRA CARDOSO SANTOS
DATA : 24/12/2021
HORA: 08:00
LOCAL: Google Meet
TÍTULO:

POPULAR EDUCATION: ACCOUNTING AS A TOOL FOR CONSOLIDATION OF SELF-MANAGEMENT IN THE COOPERATIVE FOR THE PRODUCTION OF RECYCLABLE MATERIALS IN TANGARÁ DA SERRA - COOPERTAN

PALAVRAS-CHAVES:

Popular Education, Solidarity Economy, Cooperatives, Self-management, Accounting, Collectors.

PÁGINAS: 164
GRANDE ÁREA: Outra
ÁREA: Multidisciplinar
RESUMO:

The objective of this research is to analyze the accounting in Solidarity Economic Enterprises (EES). Despite advances after the Federal Constitution of 1988, legislation, legal frameworks, the Brazilian Accounting Standards (NBCs) and the Brazilian Technical Accounting Standards (NBCT), in Brazil, generally serve the interests of large corporations and companies related to the hegemonic market logic. In this context, the research problem that arises is how the appropriation of accounting knowledge by workers who are members of cooperatives of collectors of recyclable materials occurs. Still, how does the participation of these workers in the accounting management process of EES occur; what is the importance of accounting in the construction of transparency for the realization of self-management in cooperatives. The general objective of the investigation is to analyze how the appropriation of accounting knowledge by the workers/members of COOPERTAN takes place in the cooperative's self-management process. The research subjects are the Recyclable Material Collectors of the Recyclable Material Production Cooperative of Tangará da Serra - COOPERTAN, represented by their leaders, technicians from the Incubator of Self-Managed, Solidarity and Sustainable Collective Organizations - IOCASS and the cooperative's accountant. COOPERTAN is organized by the principles of Solidarity Economy (ES) and by the principles of cooperativism and has been incubated by IOCASS since its creation. The conceptual theoretical contribution that supported the analysis revolved around the themes of Popular Education and Solidarity Economy. Through a dialogic process of investigation, a close interaction between the researched subjects and the researcher was sought, in order to understand and apprehend the view of these subjects about the process of appropriating accounting knowledge in a self-managed organization. It is a qualitative, descriptive research, based on a case study. This study is based on participatory research, document research, semi-structured questionnaires and in-depth interviews and content analysis, supported by the Iramuteq software, which allowed basic lexicographic analysis and the processing of textual statistical analyses, which generated five analytical classes : administrative organization; self-managed cooperativism; governance; accounting demands; Training/Education. Based on these classes, three analytical categories were created: a) Popular Education: formation and appropriation of knowledge; b) Self-managed cooperatives; and c) Resilience: the struggle to consolidate the Self-Management process at COOPERTAN. The results show that the COOPERTAN Cooperative Members, despite not having received training and technical-scientific accounting knowledge, appropriated the minimum knowledge of accounting, based on the basic training offered by the incubator's technicians. Although basic, this knowledge allowed the participation in the cooperative management, thus, the daily challenge demanded that these workers, together, build possibilities of dialoguing and learning with the technicians, the accountant and the other partners. It was evident that the greatest appropriation occurred around the process of participation in accountability, in the collective exercise of overcoming everyday problems. It was also found that the most significant learning occurred in the process of building self-management. In this way, limits such as internal organizational problems, lack of specific technical-scientific training, deficiency of accounting professionals, in relation to the mastery of accounting techniques linked to self-managed cooperativism, were overcome, especially by the resilience of the cooperative members in not giving up of the collective organization process. It is concluded, therefore, that the Collectors are making self-management a process, which teaches not only to appropriate accounting knowledge, but also to overcome the hegemonic vision imposed by the capitalist system.

MEMBROS DA BANCA:
Externo à Instituição - CRISTIANE BETANHO - UFU
Interno - 83269001 - LAUDEMIR LUIZ ZART
Presidente - 82438001 - SANDRO BENEDITO SGUAREZI