Sentidos produzidos pelos discursos sobre regulação do exame de suficiência para acesso ao exercício da profissão contábil no Brasil

Abstract

This thesis aims at analyzing the meanings produced by the speeches on regulation of the Sufficiency Exam of accessing the exercise of the accounting profession in Brazil. For that, Discourse Analysis (DA) was used as a method, which enabled the investigation of discursive contradictions, the effects of meanings and the relations of forces put into operation in the discursive movement of institutionalization of the sufficiency exam. The corpus included clippings of documents available on the official website of the Federal Congress and the Federal Accounting Council. The analyzes allowed to identify, through different Discursive Formations (DFs) that work as pre constructed in the formulation of the exam, that this evaluation apparatus is constituted as a surveillance policy which acts on accountants and produces effects in the way it relates to their profession. Through the formulations in the process of creating the Sufficiency Exam, the work of the ideology that exposes the opacity of the text is given to the analyst who understands how the text was organized to construct imaginary ways of protecting the society and the private interest. In this sense, it was observed that the Sufficiency Exam is ideologically conceived as protection of the public interest, at the same time, it serves the private interest, since the evaluative instrument is supported by the discourses of repairing bad courses and supporting the society, besides presenting itself as a powerful mechanism of controlling who exercises the profession, safeguarding the class, in a gesture of market reserve. Therefore, when trying to analyze the effects of meanings produced for the regulation of the Sufficiency Exam, it was concluded that the sayings present meanings that make the category’s private interests to work, as it is seen in the existence of the exam the materialization of class protection against professionals who can act improperly, without suitability, as well as the senses of public interest, since this mechanism is effective in ensuring that professionals committed to their profession will be available to society.