A contabilidade como fonte de informações para a promoção do trabalho decente

Abstract

The element of decent work is considered fundamental in sustainable development, addressing all aspects necessary to achieve the Sustainable Development Goals (SDGs) of the 2030 Agenda. Decent work practices are ethical, legal and reflect accessibility to all stakeholders of the organization. Thus, this investigation is based on Dowling and Pfeffer's (1975) Legitimacy Theory, under the premise that organizations need to be recognized by the external public to continue operating successfully. Faced with this problem, the study asked the following question: How does accounting, through its tools and dissemination practices, contribute to the promotion of decent work? Descriptive research, a survey through semi-structured interviews, with a qualitative approach to the data, was carried out with 15 professionals, human resources, supply, sustainability managers, auditors and accountants. For data analysis, categorical content analysis procedures were adopted where the constructs involved in the pillars of decent work according to the International Labor Organization (ILO) in 2013. The results found show positive effects of the disclosure of financial information on the image of organizations, which are enhanced by the implementation of the set of dimensions that cover decent work. It was also evident that the promotion of decent work provokes a more strategic and responsible perception on the part of organizational managers, encouraging the adoption of practices that value the well-being of workers and corporate sustainability. Likewise, the accounting tools and practices used play a fundamental role in the measurement and transparency of working conditions, enabling the monitoring of essential indicators for compliance and decision-making. However, the adoption of best practices may be related to legal requirements or the construction of a socially responsible image, without promoting decent work in its essence. It is concluded that accounting disclosure tools and practices on financial and socio-environmental information help with organizational transparency and the construction of a more responsible management model committed to the well-being of workers. Therefore, accounting plays a fundamental role in this process. This research expands existing knowledge on the relationship between accounting, organizational compliance and the promotion of decent work. It provides a better understanding of the strategies adopted beyond legal compliance, helping to identify gaps between discourse and effective practice in building more responsible organizations committed to sustainable development.