Using actor–network theory, this study investigates how the CFC (Conselho Federal de Contabilidade – Federal Council of Accounting) in Brazil transformed into a full-fledged professional accounting body with entry controls. The CFC lacked an entry control mechanism after its establishment in 1946, but introduced a professional entry exam in 2010 after failed attempts between 1999 and 2004. In 2004, resistance from higher education accounting students and the Brazilian Ministry of Education led to the suspension of the non-legislated entry examination that the CFC had administered since 1999. After 2004, the CFC co-opted resisting actors and reframed its move by invoking the emerging national agenda of International Financial Reporting Standards (IFRS) adoption. The CFC used this agenda to facilitate co-optation with the state by justifying the need to bring Brazil’s accounting regulatory landscape into line with international best practices suited to IFRS-based reporting.

中文翻译：

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巴西的会计专业化：引入专业入学考试的阻力和增补（1999-2010）

本研究使用参与者网络理论，调查了巴西的 CFC（Conselho Federal de Contabilidade – 联邦会计委员会）如何转变为具有准入控制的成熟的专业会计机构。CFC 1946 年成立后缺乏准入控制机制，但在 1999 年至 2004 年尝试失败后，于 2010 年引入了专业准入考试。 2004 年，高等教育会计学生和巴西教育部的抵制导致暂停自 1999 年以来 CFC 实施的非立法准入考试。2004 年之后，CFC 增选了抵制行为体，并通过援引新兴的国际财务报告准则 (IFRS) 国家议程来重新制定其举措。