Muito além da convergência: A construção e os interesses nos argumentos de criação da lei nº 11.638/2007 sob a ótica da análise do discurso

Abstract

This study aims on the analysis how the both public and distinctive groups interests influenced the legislators of Law 11638/2007, considering that the distinctive groups interests are against to the public interest, according to what preconizes Stigler (1971). For that, it was sourced from the Deputies Chamber (in Portuguese, Câmara dos Deputados) and the Senate (in Portuguese, Senado Federal) the Law Project original discussions, containing the presentation, the amendments, the reports, the assessments and the veto from the Republic Presidency. From this material were identified and extracted the significant elements of the discussions, presented as corpus. It was used, as method, the Discourse Analysis (in Portuguese, Análise do Discurso - AD), adapting its linguistic properties to the Social Sciences reality, aiming the significance in the legislators’ position regarding the theoretical dichotomy set between the public interest and the the other distinctive groups. To establish the compounding elements in the theoretical analysis instrument were used the assumptions in the Regulation Theories, particularly the Public Interest Theory, the Capture Theory and the Economic Regulation Theory, also known as Groups of Interest Economic Theory. This instrument guided all corpus analysis process in the evidences’ constitution related to the the significance of ideological and discursive formations. These formations show that some legislators acted in favor to the public interest, pursuing the correction of market flaws characterized by the natural monopolies, by non-involved third parties’ unexpected effects and, mainly, by flawed information. Other evidence, however, show that some legislators were captured by other groups’ interests, as well as not all the legislators were aligned to the suppression of market flaws for the common good. Besides, it was determined that some legislators did not show knowledge of the public interest prerogatives’ definition. at the end of its elaboration, the study presents an innovative contribution in the knowledge of Societary Law creation process, as well as contributes with a proposition of a Discourse Analysis model in Social Sciences, in particular Accountancy.