USO DA TEORIA DA AGÊNCIA EM PESQUISAS DE CONTABILIDADE GERENCIAL: PREMISSAS, LIMITAÇÕES E FORMULAÇÕES ALTERNATIVAS AOS SEUS PRESSUPOSTOS

Abstract

This paper aims to propose a reflection on the use of Agency Theory in accounting research and, specifically in Management Accounting in Brazil, making considerations regarding its assumptions and limitations, also presenting alternative formulations to the concept of agency. Initially, the discussion shows that accounting theory is associated with theories from other areas - ordinarily form economics and management - to nourish the study of financial and management accounting phenomena. After presenting the Agency Theory and three approaches based on economy, as well as list some of the main criticisms, some sociological alternatives are presented to the study agency. These perspectives suggest new ways of looking at (i) the agent and the elements that influence and explain human action, (ii) the power structures and (iii) the levels of analysis. Lastly, the paper presents some researchs’ characteristics of management accounting in Brazil based on outher perspectie to theorize agency to ground their research, adjusting its methodological depth and theoretical pluralism necessary to study the phenomenon in Management Accounting.