A car wash: post-truth politics, Petrobras and ethics of the real
نویسندگان
چکیده
Purpose The study draws upon three accounts to examine post-truth politics and its link accounting. In studying Petrobras, a Brazilian petrochemical company embroiled in corruption scandal, the authors draw of falsity understand how different depictions similar events can emerge. depict Petrobras' corporate social responsibility (CSR) disclosures during period juxtaposed against Federal Police investigation (the Lava Jato/Car Wash Operation) response allegations institutional corruption. Design/methodology/approach data set consisted 56 Petrobras reports including Annual Reports, Financial Statements, Sustainability Reports Form 20-Fs from 2004 2017, information disclosed by concerning Jato Operation media scandal. paper employs discourse analysis approach interpret accounts. Findings Through examining connection between ontic ontological presuppositions, illustrate logic underpinning accounting, due interpretive, contestable contingent nature accounting information. Consequently, turn “ethics real” as response, citizen subjects must be cautious they CSR disclosures. Originality/value Rather than relying on simplistic true/false dualities, argue that provides courageous position for interrogate organisation recognising role disclosure expectations organisations environment. also illustrates competing, same timeframe
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ژورنال
عنوان ژورنال: Accounting, auditing & accountability
سال: 2022
ISSN: ['2051-3151', '0951-3574']
DOI: https://doi.org/10.1108/aaaj-03-2020-4460