COLONIZATION OF ACCOUNTING: A CASE STUDY ABOUT THE CONVERGENCE OF BRAZILIAN ACCOUNTING STANDARDS

This article aims to investigate the perception of teachers in Habermasian perspective on convergence of Brazilian accounting to international standards. For the research, we used the empirical method-inductive approach with qualitative and quantitative methodology. For data collection we used structured questionnaires, applied to the professors of Accounting of two institutions of higher education in northeastern Brazil, one public and one private. The data collected were submitted to the Multiple Correspondence Analysis (MCA) in order to identify a combination of responses and categories that could present a greater stability when they were plotted in multidimensional space, resulting in two conjectures answers. The results show that there is evidence of settlement of accounts in Brazil. Thus, in the life world of that case, there should be a social integration among all who are part of the accounting, so that there was a shared communicative standards issued by the International Accounting Standards Board (IASB), which guide the actions of those social actors involved.