O gerenciamento de impressão no processo de nomeação do perito contábil no Paraná: uma análise a partir da dramaturgia goffmaniana

Abstract

The curtains are opened and the actor is on stage, in front of a full audience ready to watch him. All excited, go watch the play with their team of partners, to see if the representation will be the same as the flyers show! The setting is dazzling, the rules are rehearsed and the director joined the audience after starting the show: - “Let's start”. As mentioned above, these are the elements of the research analysis: The presentation of self in everyday life, authored by Goffman. This Goffmanian sociological approach was adapted in this study with application in the life of the forensic accounting. In recent years, the accounting inspection has received several updates, such as those used by NBC's and CPC/2015. The objective was to understand how the elements of dramaturgy (Stage and Audience) are represented through the impression management of Accounting Experts to obtain appointments based on the criteria of the New CPC/2015. The data search took place in three stages: document search on CAJU-TJPR website, which had 508 records analyzed; interviews with nine experts and three judges, in order to understand how the expert's image is managed at CAJU; and how the expert is seen by the judge. When analyzing the data, it was noticed that the actor is represented by the expert, the stage by the CAJU, and the audience by the Forum teams, the plaintiff and the defendant. The director who controls the scene is the judge. The main information presented to him, at CAJU, are the curriculum, diplomas and certificates. Lack of information on what to present leaves experts confused on what to attach. The requirement to update monthly is difficult for them due to lack of time. Most interviewees say they do the expertise like a part-time job, as they cannot survive on their income alone, due to the low amount of appointments they receive. The CAJU registry does not always truly represent the expert's image, and the chosen expert is not always chosen or found through the CAJU. Behind the staging, there is a relationship between the parties behind the scenes, which can help in the development of the work or harm. These facts must be avoided in order to guarantee the integrity of the process