Accounting professionalisation in Brazil: Resistance and co-optation in the introduction of a professional entry exam (1999–2010)

  title={Accounting professionalisation in Brazil: Resistance and co-optation in the introduction of a professional entry exam (1999–2010)},
  author={Vicente Bicudo de Castro and Dessalegn Getie Mihret},
  journal={Accounting History},
  pages={468 - 487}
Using actor–network theory, this study investigates how the CFC (Conselho Federal de Contabilidade – Federal Council of Accounting) in Brazil transformed into a full-fledged professional accounting body with entry controls. The CFC lacked an entry control mechanism after its establishment in 1946, but introduced a professional entry exam in 2010 after failed attempts between 1999 and 2004. In 2004, resistance from higher education accounting students and the Brazilian Ministry of Education led… 
2 Citations

Tables from this paper

Professionalisation of accounting in developing countries: 25 years of research
  • P. Yapa
  • Business
    Accounting, Auditing & Accountability Journal
  • 2021
PurposeThe purpose of this paper to systematically review and critique research on professional accounting development published in English during the last two-and-a-half decades. This paper focusses
The interplay between home and host logics of accountability in multinational corporations (MNCs): the case of the Fundão dam disaster
PurposeThe major purpose of this paper is to answer the overarching questions of how multinational corporations (MNCs) address the multiple institutional logics of accountability and pressures of the


Professionalization in Action: Accountants' Attempt at Building a Network of Support for the Webtrust Seal of Assurance
This paper examines the attempts by the North American accounting institutes to develop a new market in e-commerce assurance based on their claims to professional expertise through the WebTrust
Multiple informal imperial connections and the transfer of accountancy to Ethiopia (1905 to 2011)
The accounting history literature expounds the role of imperial connection on the transfer of Western accountancy concepts and practices to developing countries. An emerging theme within this
Transitioning business school accounting from binary divide to unified national system: A historical case study
Purpose This paper aims to provide a historical case study of strategic changes in accounting at an Australian university’s business school department during 1972-1992 when it was