A LOOK AT BRAZILIAN ACCOUNTING HARMONIZATION UNDER A PERSPECTIVE OF HABERMAS´ THEORY

Abstract

This paper provides a critical view of Brazil’s convergence to international standards of accounting practices. The introduction of new accounting standards for recognition, measurement and disclosure of economic and financial information is to be a major challenge for the Brazilian accounting community, already causing major behavioral changes in the professional technical conduct and requiring considerable changes in the Brazilian regulatory set. The article, as a theoretical essay with an interdisciplinary perspective, aims to present and discuss issues associated to the implementation of the Brazilian process of adequate accounting along international accounting standards, focusing on the theory of communicative action of the German philosopher and sociologist Jürgen Habermas. In order to do this, an exploratory and descriptive research was undertaken; comparing the literature review on the main guidelines formulated by this author vis-à-vis the implementation process of new accounting pronouncements. The study concludes that the assumptions of the paradigm of Habermas' philosophy of communication have not been met, which may prevent accountants to assume a critical stance against their normal practices.