LOBBYING NA REGULAÇÃO CONTÁBIL: DESENVOLVIMENTOS TEÓRICOS E PESQUISAS EMPÍRICAS

Carlos Henrique Silva do Carmo, Alex Mussoi Ribeiro, Luiz Nelson Guedes de Carvalho

Resumo


Este artigo objetiva apresentar e discutir o arcabouço teórico e empírico das pesquisas que envolvem lobby na regulação contábil. O método selecionado foi o levantamento teórico e a escolha dos trabalhos foi feita de acordo com uma investigação aprofundada dos autores sobre o tema. Regulação e lobby são temas recorrentes do cenário contábil, sobretudo após o movimento de adoção das normas internacionais de contabilidade ao redor do mundo. O lobby pode ser entendido como o conjunto de ações que indivíduos ou grupos empreendem para tentar influenciar as decisões dos reguladores contábeis no seu processo de elaboração de normas. A participação dos grupos é considerada importante e necessária para garantir a legitimidade do processo. As principais linhas teóricas que explicam o fenômeno podem ser divididas em 2 grandes grupos de pesquisas: um baseado em incentivos e características dos lobistas e o outro baseado na influência do lobbying nas decisões dos reguladores. Entre os diversos aspectos levantados, observa-se comumente nas duas linhas: a forte utilização de cartas de comentário para investigar os grupos de pressão e sua influência; e a utilização de um método de análise dos dados baseados na regressão com variáveis dependentes dicotômicas. As pesquisas empíricas retratam a existência de uma forte relação entre o uso de cartas de comentários e outras formas de lobbying. Quanto ao efeito do lobbying nos processos regulatórios, os resultados são mistos, demonstrando que sua efetividade deve ser analisada caso a caso, porém, as evidências indicam que seus efeitos não podem ser desconsiderados. Este trabalho espera incentivar o aprimoramento desta linha de pesquisa, pois são poucos os estudos sobre o tema considerando a evidência da nova regulação contábil internacional.


Palavras-chave


Regulação; Contabilidade; Lobby.

Texto completo:

doi:10.4270/ruc.2016214

Referências


ALLEN, A.; RAMANNA, K.; ROYCHOWDHURY, S. The Auditing Oligopoly and Lobbying on Accounting Standards. SSRN Electronic Journal, 19 ago. 2012.

ANG, N.; SIDHU, B. K.; GALLERY, N. The Incentives of Australian Public Companies Lobbying Against Proposed Superannuation Accounting Standards. Abacus, v. 36, n. 1, p. 40–70, fev. 2000.

BOTZEM, S. The Politics of Accounting Regulation: Organizing Transnational Standard Setting in Financial Reporting. [S.l.]: Edward Elgar Pub, 2012.

BROWN, P. A descriptive analysis of select input bases of the Financial Accounting Standards Board. Journal of Accounting Research, v. 19, n. 1, p. 232–247, 1981.

BÜTHE, T.; MATTLI, W. The New Global Rulers: The Privatization of Regulation in the World Economy. [S.l.]: Princeton University Press, 2011.

CARMO, C. H. S. DO. Lobbying na regulação contábil internacional : uma análise do processo de elaboração da norma sobre reconhecimento de receitas. 2014. 198 f. Tese de Doutorado Universidade de São Paulo, 2014.

CARMO, C. H. S. DO et al. Regulação Contábil Internacional, Interesse Público Ou Grupos De Interesse? Um Teste Empírico. Anais... XXXVI Encontro da ANPAD. Rio de Janeiro: 2012.

CARMO, C. H. S. DO; MUSSOI, A.; CARVALHO, L. N. G. DE. A influência dos grupos de interesse no processo de normatização contábil internacional: o caso do discussion paper sobre leasing. Anais... 11 Congresso USP de Controladoria e Contabilidade. São Paulo: 2011.

CARMO, C. H. S. DO; RIBEIRO, A. M.; CARVALHO, L. N. G. DE. Convergência de fato ou de direito? A influência do sistema jurídico na aceitação das normas internacionais para pequenas e médias empresas. Revista Contabilidade & Finanças, v. 22, n. 57, dez. 2011.

CARMO, C. H. S. DO; RIBEIRO, A. M.; CARVALHO, L. N. A influência dos grupos de interesse no processo de normatização contábil internacional: o caso do Discussion Paper sobre Leasing. Contabilidade Vista & Revista, v. 25, n. 2, p. 1–21, 2014.

COOMBES, R. J.; STOKES, D. J. Standard-Setters’ Responsiveness to Submissions on Exposure Drafts: Australian Evidence. Australian J Management, v. 10, n. 2, p. 31–45, 1985.

CORTESE, C. L.; IRVINE, H. J.; KAIDONIS, M. A. Powerful players: How constituents captured the setting of IFRS 6, an accounting standard for the extractive industries. Accounting Forum, v. 34, n. 2, p. 76–88, 2010.

DHALIWAL, D. S. Some economic Determinants of Management Lobbying for Alternative Methods of Accounting: evidence from the accounting for interest costs issue. Journal of business finance & accounting, v. 9, n. 2, p. 255-265, 1982.

DUROCHER, S.; FORTIN, A.; CÔTÉ, L. Users’ participation in the accounting standard-setting process: A theory-building study. Accounting, Organizations and Society, v. 32, n. 1-2, p. 29–59, jan. 2007.

FOGARTY, T. J.; HUSSEIN, M. E. A.; KETZ, J. E. Political Aspects of Financial Accounting Standard Setting in the USA. Accounting, Auditing & Accountability Journal, v. 7, n. 4, p. 24–46, 12 jan. 1994.

FRANCIS, J. R. Lobbying against proposed accounting standards: The case of employers’ pension accounting. Journal of Accounting and Public Policy, v. 6, n. 1, p. 35–57, mar. 1987.

GEORGIOU, G. Corporate Lobbying on Accounting Standards: Methods, Timing and Perceived Effectiveness. Abacus, v. 40, n. 2, p. 219–237, jun. 2004.

GEORGIOU, G. The IASB standard-setting process : Participation and perceptions of financial statement users. v. 42, p. 103–118, 2010.

GEORGIOU, G.; ROBERTS, C. B. Corporate lobbying in the UK : an analysis of attitudes towards the ASB ’ s 1995 deferred taxation proposals. The British Accounting Review v. 36, n. 4, p. 441–453, 2004.

GINER, B.; ARCE, M. Lobbying on Accounting Standards: Evidence from IFRS 2 on Share-Based Payments. European Accounting Review, v. 21, n. 4, p. 655–691, dez. 2012.

HANSEN, T. B. Lobbying of the IASB: An Empirical Investigation. Journal of International Accounting Research, v. 10, n. 2, p. 57–75, nov. 2011.

HARING JR., J. R. Accounting Rules and“ The Accounting Establishment”. Journal of Business, v. 52, n. 4, p. 507–519, 1979.

HOUAISS, A. Dicionário Houaiss da língua portuguesa. [S.l.]: Objetiva, 2009.

HUSSEIN, M. E.; KETZ, J. E. Accounting standards-setting in the US: an analysis of power and social exchange. Jornal of Accounting and Public Policy, p. 59–81, 1991.

JORISSEN, A. et al. Formal Participation in the IASB’s Due Process of Standard Setting: A Multi-issue/Multi-period Analysis. European Account Review, v. 21, n. 4, p. 693–729, 2012.

JORISSEN, A.; LYBAERT, N.; VAN DE POEL, K. Lobbying Towards a Global Standard-Setter, Do National Characteristics Matter? An Analysis of the Comment Letters Written to the IASB. In: GREGORIOU, G.; GABER, M. (Org.). . International Accounting: standards, regulations, and Financial Reporting. Oxford: Elsevier Butterworth, 2006. p. 616.

KENNY, S. Y.; LARSON, R. K. Lobbying behaviour and the development of international accounting standards. European Accounting Review, v. 2, n. 3, p. 531–554, dez. 1993.

KWOK, W. C. C.; SHARP, D. Power and international accounting standard setting: Evidence from segment reporting and intangible assets projects. Accounting, Auditing & Accountability Journal, v. 18, n. 1, p. 74–99, 2005.

LARSON, R. K. Corporate Lobbying of the International Accounting Standards Committee. Journal of International Financial Management and Accounting, v. 8, n. 3, p. 175–203, 1997.

LODI, J. B. Lobby: os grupos de pressão. São Paulo: Livraria Pioneira Editora, 1986.

LUKES, S. Power: A Radical View. 2. ed. [S.l.]: Palgrave Macmillan, 2005.

MACARTHUR, J. B. An Analysis of the Content of Corporate Submissions on Proposed Accounting Standards in the UK. Acc and Bus Research, v. 18, n. 71, p. 213–226, jun. 1988a.

MACARTHUR, J. B. Some Implications of Auditor and Client Lobbying Activities: A Comparative Analysis. Accounting and Business Research, v. 19, n. 73, p. 56–64, dez. 1988b.

MANCUSO, W. P. O lobby da indústria no Congresso Nacional: empresariado e política no Brasil contemporâneo. São Paulo: Edusp, 2007.

MCKEE, A. J.; WILLIAMS, P.; FRAZIER, K. A case study of accounting firm lobbying: advice or consent. Critical Perspectives on Accounting, v. 2 n.3, p.273-294, dez, 1991.

MCLEAY, S.; ORDELHEIDE, D.; YOUNG, S. Constituent lobbying and its impact on the development of financial reporting regulations: evidence from Germany. Accounting, Organizations and Society, v. 25, n. 1, p. 79–98, 2000.

ORENS, R. et al. Corporate Lobbying in Private Accounting Standard Setting: Does the IASB have to Reckon with National Differences? Accounting in Europe, v. 8, n. 2, p. 211–234, dez. 2011.

PURO, M. Audit Firm Lobbying Before the Financial Accounting Standards Board: An Empirical Study. Journal of Accounting Research, v. 22, n. 2, p. 624, jan. 1984.

RAHMAN, A. R.; NG, L. W.; TOWER, G. D. Public Choice and Accounting Standard Setting in New Zealand: An Exploratory Study. Abacus, v. 30, n. 1, p. 98–117, mar. 1994.

RAMANNA, K. The implications of unverifiable fair-value accounting: Evidence from the political economy of goodwill accounting. JAE, v. 45, n. 2, p. 253–281, 2008.

SANTOS, O. M. DOS. Lobbying na regulação contábil e qualidade da informação: evidências do setor petrolífero. 2012. 257 f. Universidade de São Paulo, 2012.

SOLOMONS, D. The politicization of accounting. Journal Accountancy, n. 5,p. 65–72, 1978.

STENKA, R.; TAYLOR, P. Setting UK standards on the concept of control: An analysis of lobbying behaviour. Accounting and Business Research, v. 40, n. 2, p. 109–130, jan. 2010.

SUTTON, T. Lobbying of accounting standard-setting bodies in the UK and the USA: a Downsian analysis. Accounting, Organizations and Society, 1984.

TANDY, P. R.; WILBURN, N. L. The Academic Community’ s Participation in Standard Setting : Submission of Comment Letters on SFAS Nos . 1-117. Accounting Horizons, v. 10, n. 3, p. 92–111, 1996.

TUTTICCI, I.; DUNSTAN, K.; HOLMES, S. Respondent Lobbying in the Australian Accounting Standard-setting Process: ED49 – A Case Study. Accounting, Auditing & Accountability Journal, v. 7, n. 2, p. 86–104, 6 jan. 1994.

VAN LENT, L. Pressure and Politics in Financial Accounting Regulation: The Case of the Financial Conglomerates in the Netherlands. Abacus, v. 33, n. 1, p. 88–114, 1997.

WATTS, R. L. Corporate Financial Statements, A Product of the Market and Political Processes. Australian Journal of Management, v. 2, n. 1, p. 53–75, 1 abr. 1977.

WATTS, R. L.; ZIMMERMAN, J. L. Positive Accounting Theory. NJ: Prentice-Hall, 1986.

WATTS, R. L.; ZIMMERMAN, J. L. Towards a positive theory of the determination of accounting standards. The Accounting Review, 1978.

C. H. S. DO. Lobbying na regulação contábil internacional : uma análise do processo de elaboração da norma sobre reconhecimento de receitas. 2014. 198 f. Tese de Doutorado Universidade de São Paulo, 2014.

CARMO, C. H. S. DO et al. Regulação Contábil Internacional, Interesse Público Ou Grupos De Interesse? Um Teste Empírico. , no XXXVI Encontro da ANPAD. Rio de Janeiro: 2012.

CARMO, C. H. S. DO; MUSSOI, A.; CARVALHO, L. N. G. DE. A influência dos grupos de interesse no processo de normatização contábil internacional: o caso do discussion paper sobre leasing. , no 11 Congresso USP de Controladoria e Contabilidade. São Paulo: 2011.

CARMO, C. H. S. DO; RIBEIRO, A. M.; CARVALHO, L. N. G. DE. Convergência de fato ou de direito? A influência do sistema jurídico na aceitação das normas internacionais para pequenas e médias empresas. Revista Contabilidade & Finanças, v. 22, n. 57, dez. 2011.

CARMO, C. H. S. DO; RIBEIRO, A. M.; CARVALHO, L. N. A influência dos grupos de interesse no processo de normatização contábil internacional: o caso do Discussion Paper sobre Leasing. Contabilidade Vista & Revista, v. 25, n. 2, p. 1–21, 2014.

COOMBES, R. J.; STOKES, D. J. Standard-Setters’ Responsiveness to Submissions on Exposure Drafts: Australian Evidence. Australian J Management, v. 10, n. 2, p. 31–45, 1985.

CORTESE, C. L.; IRVINE, H. J.; KAIDONIS, M. A. Powerful players: How constituents captured the setting of IFRS 6, an accounting standard for the extractive industries. Accounting Forum, v. 34, n. 2, p. 76–88, 2010.

DHALIWAL, D. S. Some economic Determinants of Management Lobbying for Alternative Methods of Accounting: evidence from the accounting for interest costs issue. v. 2, 1982.

DUROCHER, S.; FORTIN, A.; CÔTÉ, L. Users’ participation in the accounting standard-setting process: A theory-building study. Accounting, Organizations and Society, v. 32, n. 1-2, p. 29–59, jan. 2007.

FOGARTY, T. J.; HUSSEIN, M. E. A.; KETZ, J. E. Political Aspects of Financial Accounting Standard Setting in the USA. Accounting, Auditing & Accountability Journal, v. 7, n. 4, p. 24–46, 12 jan. 1994.

FRANCIS, J. R. Lobbying against proposed accounting standards: The case of employers’ pension accounting. Journal of Accounting and Public Policy, v. 6, n. 1, p. 35–57, mar. 1987.

GEORGIOU, G. Corporate Lobbying on Accounting Standards: Methods, Timing and Perceived Effectiveness. Abacus, v. 40, n. 2, p. 219–237, jun. 2004.

GEORGIOU, G. The IASB standard-setting process : Participation and perceptions of financial statement users. v. 42, p. 103–118, 2010.

GEORGIOU, G.; ROBERTS, C. B. Corporate lobbying in the UK : an analysis of attitudes towards the ASB ’ s 1995 deferred taxation proposals. v. 36, p. 441–453, 2004.

GINER, B.; ARCE, M. Lobbying on Accounting Standards: Evidence from IFRS 2 on Share-Based Payments. European Accounting Review, v. 21, n. 4, p. 655–691, dez. 2012.

HANSEN, T. B. Lobbying of the IASB: An Empirical Investigation. Journal of International Accounting Research, v. 10, n. 2, p. 57–75, nov. 2011.

HARING JR., J. R. Accounting Rules and“ The Accounting Establishment”. Journal of Business, v. 52, n. 4, p. 507–519, 1979.

HOUAISS, A. Dicionário Houaiss da língua portuguesa. [S.l.]: Objetiva, 2009.

HUSSEIN, M. E.; KETZ, J. E. Accounting standards-setting in the US: an analysis of power and social exchange. Jornal of Accounting and Public Policy, p. 59–81, 1991.

JORISSEN, A. et al. Formal Participation in the IASB’s Due Process of Standard Setting: A Multi-issue/Multi-period Analysis. European Account Review, v. 21, n. 4, p. 693–729, 2012.

JORISSEN, A.; LYBAERT, N.; VAN DE POEL, K. Lobbying Towards a Global Standard-Setter, Do National Characteristics Matter? An Analysis of the Comment Letters Written to the IASB. In: GREGORIOU, G.; GABER, M. (Org.). . International Accounting: standards, regulations, and Financial Reporting. Oxford: Elsevier Butterworth, 2006. p. 616.

KENNY, S. Y.; LARSON, R. K. Lobbying behaviour and the development of international accounting standards. European Accounting Review, v. 2, n. 3, p. 531–554, dez. 1993.

KWOK, W. C. C.; SHARP, D. Power and international accounting standard setting: Evidence from segment reporting and intangible assets projects. Accounting, Auditing & Accountability Journal, v. 18, n. 1, p. 74–99, 2005.

LARSON, R. K. Corporate Lobbying of the International Accounting Standards Committee. Journal of International Financial Management and Accounting, v. 8, n. 3, p. 175–203, 1997.

LODI, J. B. Lobby: os grupos de pressão. São Paulo: Livraria Pioneira Editora, 1986.

LUKES, S. Power: A Radical View. 2. ed. [S.l.]: Palgrave Macmillan, 2005.

MACARTHUR, J. B. An Analysis of the Content of Corporate Submissions on Proposed Accounting Standards in the UK. Acc and Bus Research, v. 18, n. 71, p. 213–226, jun. 1988a.

MACARTHUR, J. B. Some Implications of Auditor and Client Lobbying Activities: A Comparative Analysis. Accounting and Business Research, v. 19, n. 73, p. 56–64, dez. 1988b.

MANCUSO, W. P. O lobby da indústria no Congresso Nacional: empresariado e política no Brasil contemporâneo. São Paulo: Edusp, 2007.

MCKEE, A. J.; WILLIAMS, P.; FRAZIER, K. A case study of accounting firm lobbying: advice or consent. Critical Perspectives on Accounting, v. 2 n.3, p.273-294, dez, 1991.

MCLEAY, S.; ORDELHEIDE, D.; YOUNG, S. Constituent lobbying and its impact on the development of financial reporting regulations: evidence from Germany. Accounting, Organizations and Society, v. 25, n. 1, p. 79–98, 2000.

ORENS, R. et al. Corporate Lobbying in Private Accounting Standard Setting: Does the IASB have to Reckon with National Differences? Accounting in Europe, v. 8, n. 2, p. 211–234, dez. 2011.

PURO, M. Audit Firm Lobbying Before the Financial Accounting Standards Board: An Empirical Study. Journal of Accounting Research, v. 22, n. 2, p. 624, jan. 1984.

RAHMAN, A. R.; NG, L. W.; TOWER, G. D. Public Choice and Accounting Standard Setting in New Zealand: An Exploratory Study. Abacus, v. 30, n. 1, p. 98–117, mar. 1994.

RAMANNA, K. The implications of unverifiable fair-value accounting: Evidence from the political economy of goodwill accounting. JAE, v. 45, n. 2, p. 253–281, 2008.

SANTOS, O. M. DOS. Lobbying na regulação contábil e qualidade da informação: evidências do setor petrolífero. 2012. 257 f. Universidade de São Paulo, 2012.

SOLOMONS, D. The politicization of accounting. Journal Accountancy, n. 5,p. 65–72, 1978.

STENKA, R.; TAYLOR, P. Setting UK standards on the concept of control: An analysis of lobbying behaviour. Accounting and Business Research, v. 40, n. 2, p. 109–130, jan. 2010.

SUTTON, T. Lobbying of accounting standard-setting bodies in the UK and the USA: a Downsian analysis. Accounting, Organizations and Society, 1984.

TANDY, P. R.; WILBURN, N. L. The Academic Community’ s Participation in Standard Setting : Submission of Comment Letters on SFAS Nos . 1-117. Accounting Horizons, v. 10, n. 3, p. 92–111, 1996.

TUTTICCI, I.; DUNSTAN, K.; HOLMES, S. Respondent Lobbying in the Australian Accounting Standard-setting Process: ED49 – A Case Study. Accounting, Auditing & Accountability Journal, v. 7, n. 2, p. 86–104, 6 jan. 1994.

VAN LENT, L. Pressure and Politics in Financial Accounting Regulation: The Case of the Financial Conglomerates in the Netherlands. Abacus, v. 33, n. 1, p. 88–114, 1997.

WATTS, R. L. Corporate Financial Statements, A Product of the Market and Political Processes. Australian Journal of Management, v. 2, n. 1, p. 53–75, 1 abr. 1977.

WATTS, R. L.; ZIMMERMAN, J. L. Positive Accounting Theory. NJ: Prentice-Hall, 1986.

WATTS, R. L.; ZIMMERMAN, J. L. Towards a positive theory of the determination of accounting standards. The Accounting Review, 1978.




Locations of visitors to this page

................................................................................................................................................................................................................................................................

Revista Universo Contábil - ISSN 1809-3337
Rua Antonio da Veiga, 140, Sala D-202
CEP 89012-900, Blumenau, SC, Brasil
Tel.: +554733210938 Fax: +554733228818
e-mail: universocontabil@furb.br