| dc.description.abstract | This thesis aims at analyzing the meanings produced by the speeches on regulation
of the Sufficiency Exam of accessing the exercise of the accounting profession in
Brazil. For that, Discourse Analysis (DA) was used as a method, which enabled the
investigation of discursive contradictions, the effects of meanings and the relations of
forces put into operation in the discursive movement of institutionalization of the
sufficiency exam. The corpus included clippings of documents available on the official
website of the Federal Congress and the Federal Accounting Council. The analyzes
allowed to identify, through different Discursive Formations (DFs) that work as pre constructed in the formulation of the exam, that this evaluation apparatus is constituted
as a surveillance policy which acts on accountants and produces effects in the way it
relates to their profession. Through the formulations in the process of creating the
Sufficiency Exam, the work of the ideology that exposes the opacity of the text is given
to the analyst who understands how the text was organized to construct imaginary
ways of protecting the society and the private interest. In this sense, it was observed
that the Sufficiency Exam is ideologically conceived as protection of the public interest,
at the same time, it serves the private interest, since the evaluative instrument is
supported by the discourses of repairing bad courses and supporting the society,
besides presenting itself as a powerful mechanism of controlling who exercises the
profession, safeguarding the class, in a gesture of market reserve. Therefore, when
trying to analyze the effects of meanings produced for the regulation of the Sufficiency
Exam, it was concluded that the sayings present meanings that make the category’s
private interests to work, as it is seen in the existence of the exam the materialization
of class protection against professionals who can act improperly, without suitability, as
well as the senses of public interest, since this mechanism is effective in ensuring that
professionals committed to their profession will be available to society. | en |
