The use of documents to narrate the history of organizations: reflections and experiences

Authors

  • Adéle Carneiro Fundação Getulio Vargas. Escola de Administração de Empresas de São Paulo
  • Amon Barros Fundação Getulio Vargas, Escola de Administração de Empresas de São Paulo

DOI:

https://doi.org/10.11606/rco.v11i30.134408

Keywords:

History of Organizations. Organizational Narratives. Documentary Methodology. History in Applied Social Sciences.

Abstract

This paper advances the discussion about the use of documents to elaborate historiographic researches in organizations. The paper focuses on documentary research from the perspectives proposed by De Certeau (1982), Foucault (2008), and Le Goff (2003). A theoretical revision on the subject was elaborated emphasizing the idea that documents are not neutral historical objects that reproduce the past. Therefore, this perspective suggests a new epistemological look for historical research with documents in Applied Social Sciences. Such a discussion thus questions the nature of the documents and stresses the need to use them critically. In addition, the article presents some research experiences that used documentary sources to highlight the procedural aspects of such approach, and aims to increase the usage of such. Finally, the article discusses this approach applied in accounting research.

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Author Biographies

  • Adéle Carneiro, Fundação Getulio Vargas. Escola de Administração de Empresas de São Paulo
    Doutoranda em administração pela FGV-EAESP. Mestre em administração pela mesma instituição.
  • Amon Barros, Fundação Getulio Vargas, Escola de Administração de Empresas de São Paulo
    Professor assistente na FGV-EAESP (Estudos Organizacionais). Doutor em Administração pelo CEPEAD/UFMG.

Published

2017-09-29

Issue

Section

Paper

How to Cite

Carneiro, A., & Barros, A. (2017). The use of documents to narrate the history of organizations: reflections and experiences. Revista De Contabilidade E Organizações, 11(30), 14-23. https://doi.org/10.11606/rco.v11i30.134408