Banca de DEFESA: JESSICA DE MORAIS LIMA

Uma banca de DEFESA de DOUTORADO foi cadastrada pelo programa.
DISCENTE: JESSICA DE MORAIS LIMA
DATA : 24/02/2026
HORA: 14:00
LOCAL: online
TÍTULO:

FROM PARADOX TO LEGITIMACY: Mediating
Sustainability Through Management Accounting in Agribusiness

 

PALAVRAS-CHAVES:

   Management Accounting; Sustainability; Legitimacy Theory;
Paradox Theory; Agribusiness; Critical Accounting; Conceptual Framework.

 

PÁGINAS: 177
RESUMO:

As sustainability becomes a strategic imperative for organizations globally, firms
must navigate complex tensions among financial performance, environmental, and
social accountability. In this context, management accounting emerges as a pivotal
tool that can mediate the paradoxes inherent in sustainability initiatives while
enhancing organizational legitimacy. This study investigates how management
accounting can mediate the relationship between sustainability challenges and
performance in the agribusiness sector, where sustainability challenges are particularly
pronounced. Drawing on paradox theory and legitimacy theory, we developed and
applied a conceptual framework, which we call the Legitimacy–Paradox Accounting
Mediation (LPAM) Framework, that explains how external and internal pressures
generate tensions and how management accounting facilitates navigating these
contradictions. Using a qualitative, single-case study methodology, we examine a
Brazilian family-owned agribusiness firm to explore how accounting practices support
decision-making amid competing stakeholder expectations and sustainability
demands. Our findings reveal that while legitimacy concerns often initiate sustainable
practices, the pursuit of sustainability itself generates paradoxical tensions that are
mitigated, rather than resolved, through adaptive and integrative management
accounting strategies. The study contributes to theory by extending the role of
management accounting beyond performance monitoring to a dynamic, mediating
force in organizational adaptation. It also provides practical insights for firms seeking
to align with evolving sustainability standards while maintaining economic viability. This
research advances the accounting literature by illustrating how management

accounting can both reflect and shape sustainability transitions in contested, high-
impact sectors.

 

MEMBROS DA BANCA:
Externo à Instituição - CARLOS EDUARDO FACIN LAVARDA - UFSC
Presidente - 1854862 - CLAUDIO DE ARAUJO WANDERLEY
Externa à Instituição - ELISE SOERGER ZARO
Interno - 1292683 - RAIMUNDO NONATO RODRIGUES
Externo à Instituição - RUI MANUEL COSTA ROBALO