A gênese neoliberal da Ifac: profissionalização, legitimidade e memória institucional

Abstract

This study originated from concern about how historical processes, actor networks, and discourses mobilised in the years before 1977 contributed to the creation of the International Federation of Accountants (IFAC) as an expression of a new neoliberal rationality in the international accounting field. To address this question, the research aimed to identify how the origins of IFAC's formation are linked to the spread of neoliberalism within accounting institutions. The theoretical framework was based on discussions of neoliberalism and its origins, from the perspectives of Peck (2010) and Slobodian (2021); theories of professionalisation as strategic projects of collective mobilisation, as proposed by Larson (1977), Macdonald (1984, 1995), and Walker (1991, 1995, 2004); and on how history is produced and institutional memory constructed through the exercise of power that silences conflicts, based on Trouillot’s (1995) perspective. The methodological approach was grounded in the epistemology of the Nouvelle Histoire (Bloch, 2002; Burke, 2012), aiming to construct a counter-narrative about IFAC’s genesis. For this purpose, it drew on concepts from microhistory to analyse the connections among individuals in that context, the power relations at play, and how all these elements were concretely articulated, seeking to reveal the tensions and contradictions of the global accounting governance process, often hidden by a neutral and technicist narrative. The results revealed the conflicts of interest surrounding the formation of this organisation, as well as the presence of private interests, mainly those of the large auditing firms, which captured the normative space of accounting to produce a consensus that served their own agendas. Thus, it was possible to demonstrate how the creation of IFAC was a product of neoliberal rationality, which, through this institution, sought to align accounting standards with international market interests. It also became evident how this rationality was reproduced uncritically by a historical narrative that silenced asymmetries and power struggles, presenting the process as apolitical, neutral, and technical, even portraying these as intrinsic characteristics of accounting itself. In this way, historical critique proved capable of exposing what appears natural and universal, revealing how certain institutions become centres of power through the silencing of alternatives and the power relations that structure contemporary society