O perfil dos contadores públicos e das instituições da Rede Federal de Ensino diante das NBC TSP à luz das estratégias de legitimidade de Suchman

Abstract

The article aims to identify the correlation between the individual characteristics (gender, age and time in the accounting sector) and organizational (type of institution) characteristics of public accountants against the NBC TSP requirements, taking into account Suchman's legitimacy strategies. Therefore, the study applies correlation tests and correspondence analysis. The rationale is based on the Theory of Legitimacy and a review of the literature on Brazilian accounting standards applied to the public sector (NBC TSP). The sample includes public accountants from universities and federal institutes. Data were collected via a survey and analyzed using quantitative approaches (Spearman Correlation and Correspondence Analysis). The findings allow us to conclude that there are small differences and similarities in the perceptions of Suchman's legitimacy strategies used by public accountants, depending on their individual and organizational characteristics. All three types are correlated. High perceptions of cognitive and moral legitimacy (accountants "looking out") tend to be closer together, along with average proximity to pragmatic legitimacy (society "looking" inward), in the intent of accountants to demonstrate the legitimacy of NBC TSC to the public. Survey results provide insights and contributions to organizational theory and practice.