Revista de Administração Contemporânea

e210014

Authors: Cleia Maria da Silva, Fernanda Filgueiras Sauerbronn, Michel Thiollent

Objective: this paper discusses how accounting supports financial capitalism in the Global South through neocolonialist languages and practices, aiming to put forth a decolonial agenda based on non-extractive methodologies to recover alternative knowledge and (re)build new ones. Method: we revisited critical accounting literature, connecting it to decolonial epistemology. We described the assumptions behind different non-extractive methods and contrasted participatory action research (PAR) with different approaches to knowledge production and consumption. We also outlined some PAR operational strategies, discussed action research in management and accounting studies, and examined the potential for a participatory accounting agenda. Results: non-extractive methods can respect and value different worldviews in each social phenomenon. This points to non-traditional and emancipatory research alternatives to produce a new sentipensante in accounting to decolonize knowledge, bodies, and minds. Conclusions: this paper presents PAR as allowing (re)existence of different worldviews by recognizing its ability to recover and rebuild knowledge ‘with’ participants. PAR supports programmatic engagement with subalternized voices to coproduce pluriversality in accounting — instead of reproducing universalisms — and bolsters academics and practitioners to transcend Western modernity.

e200417

Authors: Gustavo Behling, Fernando César Lenzi, Carlos Ricardo Rossetto

Objective: this article aims to present interactive qualitative analysis (IQA) as a qualitative strategy to be used in management research, detailing its application. Since the IQA is a strategy derived from research in education, this study discusses the potentialities of its use in management research. Methods: the IQA is presented by the step-by-step application of the method in a research problem in entrepreneurship. Results: the IQA targets the generation of a shared mental map of the focus group members on the phenomenon under study. The data collection and analysis steps are conducted in parallel, and the research participants themselves carry out the first analysis. The results presented in a set of relationships between the elements of the shared mental map are theorized. The inductive character of the initial stages, combined with deductive procedures, allows discovering new ways of thinking about the investigated problems, reinforcing qualitative research’s exploratory character. Conclusions: the replicable data collection and analysis protocol promotes researches’ reliability and validity, by presenting empirical evidences that the interpretations are guaranteed by the data, allowing for methodological and theoretical advances.

e210005

Authors: Elisa Priori de Deus, Roberta Dias Campos, Ana Raquel Rocha

Objective: the paper proposes the methodological use of memes as a shortcut to explore consumer culture. Memes as cultural texts can reveal collective circulating ideologies that may not be accessed through regular interviews. Context: memes are cultural texts that convey easy-to-understand messages, gaining strength within social networks. Cultural texts playfully present the social context and beliefs of societies. We analyzed circulating memes during the COVID-19 pandemic about elderly consumers in Brazil to outline a methodological protocol. Method: we analyzed memes adopting the discourse model to conduct qualitative research of memes as a shortcut to cultural discourses. We collected memes during March and May 2020 using social media networks. They were classified following thematic analysis. Result: the proposal is a methodological procedure for analyzing memes as a cultural text. The process starts with the outline of a data collection protocol, followed by data analysis guidelines, illustrated by the context of elderly consumers. Conclusion: the analysis of memes as cultural texts contributed to understanding of consumer behavior through current cultural content, revealing contrasting ideologies that emerge from consumers, as covert value-systems, circulating alongside institutional mass-mediated ideologies.