Débitos e créditos da inclusão: reflexões para uma educação antirracista no ensino da contabilidade

Abstract

This dissertation investigates the incorporation of ethno-racial issues from an anti-racist perspective in Accounting Education. The literature indicates that such discussions, not only in the field of accounting but across all areas of knowledge, contribute to building a more inclusive and equitable educational environment and labor market. The general objective is to examine ethno-racial issues through an anti-racist lens within undergraduate and stricto sensu graduate (Master’s and Doctoral) programs in Accounting Education. The methodology adopted is qualitative, based on documentary research, exploring public documents and information available on the websites of universities, the Ministry of Education and Culture (MEC), and the CNPq Platform, through the analysis of Lattes résumés of faculty members from four public universities in Rio de Janeiro. The findings reveal the existence of only nine undergraduate courses that engage with ethno-racial relations, and two at the graduate level. The engagement of some faculty members appears to stem from individual initiative rather than being part of an institutional pedagogical project. On the other hand, significant progress has been identified in public policies aimed at equity and combating racism, through the establishment of specific institutional bodies (Advisory Offices, Chambers, Commissions, Coordinating Offices, Directorates, Working Groups, and Superintendencies) at the universities analyzed. Despite these advances, the curricula remain guided by a technicist and normative logic, which distances itself from ethno-racial discussions. As a contribution, this dissertation proposes that Accounting programs systematically and transversally incorporate the content of the National Curriculum Guidelines for the Education of Ethnic-Racial Relations. This incorporation aims to foster anti-racist education among faculty, valuing Black, Indigenous, and peripheral epistemologies as legitimate sources of knowledge. The research also seeks to enhance the visibility of the Black population in the field of accounting by promoting ethno-racial discussions and emphasizing the importance of such content in academic curricula. Concrete proposals were presented to support the development of accounting education committed to anti-racist education.